Case Law Details
ITO Vs Anil Tuteja & Ors. (Delhi High Court)
Delhi High Court in IAS Anil Tuteja alleged to be engaged in movement of unaccounted cash through different channels with regard to various sectors in the state of Chhattisgarh held that conspiracy is an issue of fact which can be proved or disproved only during trial.
Facts- A complaint u/s 200 Cr.P. C was made by Income Tax Office through Mr. Seuj Kumar Saikia, DDIT, Inv. Unit-1(4), New Delhi, alleging commission of offence punishable u/s 276C(1)/277/278 r.w.s. 278B/278E of The Income Tax Act, 1961 and section 120B/191/199/200/204 of Indian Penal Code, 1860 (in short IPC). Since, the present complaint was filed by a public servant acting in discharge of his official duties and in course of his employment, so the formal examination of the AR of complainant was dispensed with, in terms of proviso (a) of Section 200 Cr.P. C.
The gravamen of accusation against accused persons is that Anil Tuteja (accused No. 1), a promotee IAS officer in the state of Chattisgarh is engaged in movement of unaccounted cash through different channels with regard to sectors such as agriculture, mining, liquor trade and licensing in the state of Chhattisgarh. His son Yash Tuteja (accused no. 2) and Saumya Chaurasia (accused no. 3) Deputy Secretary of Chief Minister of Chhattisgarh are his accomplices who are actively engaged and involved in illegal operations.
Conclusion- Conspiracy is an issue of fact which can be proved or disproved only during trial. Thus, held that the definitive conclusion reached by the learned Magistrate in respect of issue (ii), that is, the alleged conspiracy in the present case, is contrary to the law and prima facie unsustainable.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
