CBI Vs Prithvi Raj Meena (District Court Delhi)
1. Introduction: Complainant Sh. Krishan Kumar is one of the partners of a firm known as M/s Square 9 Inn. Sh. P.R. Meena/Accused No.1 was the Income Tax Officer (ITO) dealing with the ITR of the said firm. Sh. Deepak Aggarwal/Accused No. 2 is a Chartered Accountant in the firm known as M/s. P.K. Garg and Associates. Ms. Parul Garg/Accused No. 3 is also a Chartered Accountant in the said firm and is daughter of Sh. P.K. Garg and Sh. P.K. Garg is the husband of daughter of sister of Sh. Krishan Kumar/the complainant i.e. complainant is the maternal uncle of the wife of Sh.P.K.Garg. The share of Sh. P.K. Garg in this firm is 55%, shares of Accused No. 2 Sh. Deepak Aggarwal and Accused No. 3 Ms. Parul Garg are 15% each and one Sh. Satish Gupta is having remaining 15% share in the said firm.
2. Chargesheet: The firm M/s Square 9 Inn had received a notice from Income Tax Department on 15.09.2015 regarding assessment of income for the Assessment Year 2013-2014. The complainant contacted his Chartered Accountant Sh. Deepak Aggarwal who dealt with the said notice. The complainant was told by Sh. Deepak Aggarwal that the ITO is demanding bribe of Rs. 5 Lacs and the complainant is required to meet him for settling this amount. A meeting was fixed between the complainant and the said ITO on 22.02.2016 between 3:00 to 4:00 pm at Income Tax Office.
3 Since the complainant did not want to give the bribe, he gave a written complaint in the office of CBI on 22.02.2016 mentioning all these facts and requested action as per law.
4. The complaint was marked to Sh. S.P. Singh, Inspector CBI for verification who arranged presence of independent witness Sh. Subhash Kumar, LDC, Service Tax Department, New Delhi. A DVR and a new memory card Sandisk 4 GB were arranged from the caretaker of the CBI office and after ensuring that the DVR and the memory cards are blank, the formal voice of the independent witness was recorded in the memory card through DVR. The independent witness, Inspector Sh. S.P. Singh and the complainant, duly armed with the said DVR, went to the office of Accused No. 1 Sh. P.R. Meena but to avoid any suspicion, the complainant went alone to meet the said Income Tax Officer in order to record the conversation with the help of said DVR containing the memory card, in recording mode. The complainant went inside the room of Accused No. 1 at about 15:15 hours and came out after about 25 minutes. The DVR was taken from the complainant and it was switched off by the Verifying Officer.
5. All three of them, namely, the Verification Officer, the complainant and the independent witness left the spot and reached CBI office at about 16:00 hours. When the DVR was played for hearing the conversation, it revealed demand of Rs.3,50,000/ as bribe by Accused No. 1 Sh. P.R. Meena from the complainant for settlement of the case of assessment of income tax for the Assessment Year 20132014. The extracts of the recorded conversation are as under:-
“…. Krishan Kumar : Aapke paas hi hai na case to…
P R Meena : Haan squire 9 mere pass he hai.
Krishan Kumar : haan ji ……. ”
“…..
Krishan Kumar : wo to pahle 10 kah rahe the phir
kuch kam kah rahe the
P R Meena : kam kitna kah rahe hai batao.
Krishan Kumar : aapko to pataa hi hoga.
P R Meena : mujhe nahi pataa aap batao aapko kitna bataya hai …..
Krishan Kumar : ji 5.
P R Meena : bataya nahi …… wo to theek hai 1/4 5 … dedo tax humko …. tax dedo …”
“ ……. Krishan Kumar : nahi aap ye bataa diya …. mai to isiliye aap aane ka faida ho isiliye aapse baat karke
P R Meena : wo 1020 hazar rupay kum dete aur kya kahu aap aaye.
Krishan Kumar : 5 se baut jyada ho jaayga sabeb.
P R Meena aap : to kitna dena chahte ho. Batao aap rupay, mai itna dena chahta hun, bataa do ……………” bhai mai itnaa dena chahta hun.
“…..
Krishan Kumar lijiyega. : dhai dhai (2.5) kar
P R Meena : dhai me nahi hoga
P R Meena : aap to bilkul hi down ho rahe ho aisa thora hi hota hai mahraaj.
Krishan Kumar : nahi nahi aisi baat nahi hai.
P R Meena : itna itna mat dabao ki agla to bilkul ubhar hi naa paye.
Krishan Kumar : nahi nahi aise baat nahi hi saheb.
P R Meena: : thora bahut to government ko do, thoda to kar do …………… aisa karo aap….. ye kar dena.
Krishan Kumar : kitne.
P R Meena Krishan : …………………………
Kumar : char (4)
P R Meena : theek hai.
Krishan Kumar : char (4) jyada ho jayegen ……. teen (3) tak kar lijiyega, meri maan lijiyega, phir aage aap ke hi saath hi rahna hai
P R Meena : theek hai.
P R Meena : are aap mujhe pataa hai na … aap logon ke saamne.
Krishan Kumar : nahi nahi aisi koi baat nahi … aur kab rakhiyega…
P R Meena : wo ….. unse baat kar lena.
Krishan Kumar : achha
P R Meena : theek hai. Jyada nahi
Krishan Kumar : to teen (3) tak le lijiyega
P R Meena : nahi ekdum nahi … thora sa theek rahega staff bhi hai.
Krishan Kumar : jyda ho jayega saheb jyda ho jayega thora
P R Meena : are aap to bhool rahe hai ye inspector bhi to hai
Krishan Kumar : ha ha ha …….
P R Meena : inko thora khus kar rakhiye
Krishan Kumar : saadhe teen (3.5) rakh lijiye chaliye. Theek hai.
P R Meena : theek hai, staff ko khus rakhiye.
Krishan Kumar : sadhe teen (3.5) jo hai …….. mai jo hai …… theek hai
P R Meena : theek hai ……..
“……… Krishan Kumar : koi nahi jaisa aap kahegen, mai dekh lunga. Theek hai sir.
P R Meena: : theek hai.
Krishan Kumar: : mai baat karke jaise bhi.
P R Meena: : to aa aaj hi niklwa do usko.
Krishan Kumar: to a aa kahaan par …… (inaudible)
P R Meena: wo bataa dege unko …. agrawal saheb ko….. ”
“…… Krishan Kumar : Aapki rehais kahaan par hai.
P R Meena : hamaari rehais to idhar hai janakpuri.
Krishan Kumar : janakpuri. Mai waise to Gurgaon rahta hu lekhin aaj mujhe udhar vikaspuri aana hai
P R Meena : nahi nahi wo to unse baat kar lena parul garg ji se.
Krishan Kumar : ji theek hai
P R Meena theek hai.
Krishan Kumar : ji aap mujhe number de dejiye wo agar kahegen to mai coordinate aap se kar lunga.
P R Meena : nahi nahi wo to parul se baat kar lena yeee inspector saheb se baat kar lena.
Krishan Kumar : theek hai”
6. The above noted conversation showed demand of Rs.3.5 Lacs as bribe money and the role of CA Sh. Deepak Aggarwal and CA Ms. Parul Garg as middlemen to the commission of the crime. The conversation also showed familiarity amongst the accused persons.
7. The memory card was taken out from the DVR, kept back in its plastic cover which was signed by verification team members. The same was kept in a brown coloured envelope and sealed with the seal of CBI and was marked as Q1 in CO 12 (E)/2016 and the independent witness, the complainant and the VO signed on the said envelop. Later on, to be more precise on 08.03.2016, Q1 was sent to CFSL for preparing copies of the same for investigation purposes. After receiving the same, transcription of the conversation contained therein was prepared. So far as DVR is concerned, after removing the memory card, it was also sealed in a brown coloured envelope under the seal of CBI and the envelope was signed by verification team members and was marked as “DVR used in CO 12 (E)/2016” and was handed over to the independent witness along with the brass seal with the direction to produce the same on the date of laying trap. The facsimile of the CBI seal was embossed on the Verification Memo with ink. The facsimile of the CBI seal was taken in ink and lac on different sheets of paper which were signed by the independent witness and the VO. It was decided to lay a trap on 24.02.2016 as the complainant was not available on 23.02.2016. The recorded conversation required clarification about the person who had to be given the bribe amount and complainant clarified on telephone on 23.02.2016 that the bribe amount was directed to be given to Sh. Deepak Aggarwal as he was dealing with the file of the complainant Sh. Krishan Kumar.
8. Now, RC No. DAI2016A0003 under Section 120B IPC and Section 7 of PC Act, 1988 was registered against Accused No. 1 Sh. P.R. Meena, ITO and CA Accused No. 2 Sh. Deepak Aggarwal on 24.02.2016 and was assigned to Inspector Kuldeep Singh for investigation. On 24.02.2016, the Trap Laying Officer (TLO) constituted trap laying team comprising of eight members which included the complainant, four other officials of CBI, TLO and two independent witnesses as additional independent witness Sh. Sh. Vaneet Kumar was also included in the said team.
9. All the team members were formally introduced to each other and purpose of assembly for laying the trap on Accused No. 1 Sh. P.R. Meena and Accused No. 2 Sh. Deepak Aggarwal was explained to them. Independent witnesses and members of the trap party satisfied themselves about the genuineness of the complainant after going through the complaint, Verification Memo dated 22.02.2016 and further Verification Memo dated 23.02.2016. Complainant produced a sum of Rs. 3.5 Lacs G.C. Notes of Rs.500 denominations for giving to Accused No. 1 Sh. P.R. Meena as bribe amount and the distinctive numbers of the G.C. Notes were noted in the Handing Over Memo dated 24.02.2016. The bribe amount of Rs.3,50,000/ brought by the complainant was treated with phenolphthalein powder by one Inspector Ramesh Kumar, part of trap laying team. A demonstration was given to all present to explain the purpose and significance of use of phenolphthalein powder and its chemical reaction with solution of sodium carbonate. It was explained that when an object comes in contact with phenolphthalein powder, if that object is washed in a solution of sodium carbonate and water, the colour of that solution would turn pink. Independent witness Sh. Vaneet Kumar was asked to touch tainted amount of Rs. 3.5 Lacs with his right hand fingers and afterwards was asked to dip them in the freshly prepared colourless solution of sodium carbonate and water in a glass tumbler. On doing so, the colourless solution turned Pink in colour and the said pink coloured solution was thrown away after explaining the significance of the reaction. The remaining phenolphthalein powder and glass tumbler used for demonstration were also left behind in the CBI office. The tainted bribe amount of Rs. 3.5 Lacs was then put in a white coloured carry bag on which RIVALDO jogger shoes was printed. This carry bag was also treated with phenolphthalein powder along with the bribe amount. Independent witness Sh. Vaneet Kumar put the said bag containing tainted amount in laptop bag for DELL of the complainant in the presence of another independent witness Sh. Subhash Kumar. The complainant was directed not to touch the tainted bribe amount and to hand over the same to Accused No. 1 on his specific demand or on his specific direction to some other person and not otherwise.
10. In the DVR which was produced by independent witness Sh. Subhash Kumar along with CBI seal used during verification, a new memory card was inserted and thereafter introductory voices of both the independent witnesses were recorded in it after ensuring that it was blank. Handing Over Memo was prepared which was signed by all concerned in token of its correctness and genuineness.
11. On the day of trap, on 24.02.2016, at around 14:45 hours, the CBI team and other members of the Trap Team left the CBI office in two official vehicles for the office of Accused No. 1 Sh. P.R. Meena. Independent witness Sh. Subhash Kumar remained outside the room of Sh. P.R. Meena to avoid any suspicion and the other independent witness Sh. Vaneet Kumar remained with CBI team. The DVR fitted with memory card containing the introductory voice of two independent witnesses was kept in the left pocket of coat worn by complainant, in recording mode. The complainant had gone to meet Accused No. 1 Sh. P.R. Meena at around 15:15 hours and came back after some time and the DVR was taken back and switched off. The complainant informed that he has been directed by Accused No. 1 Sh. P.R. Meena to hand over the bribe amount to CA/Accused No. 2 Sh. Deepak Aggarwal. The conversation was heard near CBI vehicles and it was decided to hand over the bribe amount to the said Accused No. 2 Sh. Deepak Aggarwal CA. The recorded conversation is as under:
“…… P R Meena : Chalo unko bhej dena. Wo aaye to
P R Meena : the maine unko batya to tha.
P R Meena : haa ji bolo ………………………………….. haa ji 2 min
Krishan Kumar : aisa karo unko bhej dete na. achha, nahi wo kah rahe the ki kar dena.
P R Meena : haa to unko hi bhjejna hum aise nahi karenge….”
“ … P R Meena :
Krishan Kumar : unko hi bhejo.
P R Meena : wo kahne lage ki app hi de aana.
Krishan Kumar : nahi nahi. Unko hi bhejna hai.
P R Meena : jaise aap kahe ………………. baat ka
P R Meena : kar lena wahi ja ke baat
Krishan Kumar : chaliye sir.
P R Meena : theek hai …………………………………
“
12. The conversation showed that Accused No. 1 Sh. P.R. Meena was not agreeable to accept the bribe money directly and he was referring to Accused No. 2 Sh. Deepak Aggarwal as confirmed by complainant in his statement.
13. The complainant contacted Accused No. 2 Sh. Deepak Aggarwal on mobile number 9810733490 to ascertain his availability in his office and the conversation between complainant and Accused No. 2 Sh. Deepak Aggarwal was also recorded on the memory card through DVR by keeping the mobile phone of the complainant on speaker mode. Thereafter, the DVR was switched off. The recorded conversation is as under:
“Deepak : Hello
Krishna Kumar : hello haa ji Deepak ji kya haal hai.
Deepak : badhiya hai Mama ji.
Krishna Kumar : achha kahaan ho.
Deepak : mai office me hu.
Krishna Kumar : achha ……. aur pawan ji.
Deepak : pata nahi kahaan hai.
Krishna Kumar : achha achha. To office me abhi kitni der tak ho
Deepak : batao na mai to idhar hi hun.
Krishna Kumar : wo actually paise jo hai mai to idhar se hi aa raha tha mai to sucha use hi de du to usne mana hi nahi to liye hi nahi
Deepak : achha.
Krishna Kumar : to ab chod jata hu aap ke paas.
Deepak : mujhe pakra do mujhe pakra do koi baat nahi. … hello.
Krishna Kumar : chalo theek hai mai aap ke pass hi aa raha hu.
Deepak : kitne hain.
Krishna Kumar : saadhe teen (3.5)
Deepak : theek hai.
Krishna Kumar : theek hai, mai aa raha hu”
14. When the complainant went to meet Accused No. 2 Sh. Deepak Aggarwal, the DVR was in recording mode and was kept in left coat pocket of the complainant. The complainant met Accused No. 2 Sh. Deepak Aggarwal in his office along with independent witness Subhash Kumar who confirmed acceptance of bribe amount by Accused No. 2 Sh. Deepak Aggarwal from the complainant in his presence. This conversation between complainant and Accused No. 2 Sh. Deepak Aggarwal was also recorded on the memory card through DVR. When the complainant gave a call to TLO on his mobile, the trap team challenged Accused No. 2 Sh. Deepak Aggarwal and confronted him regarding bribe accepted by him from the complainant, Accused No. 2 Sh. Deepak Aggarwal stated that this money was taken for handing over to Accused No. 1 Sh. P.R. Meena and he was the employee of Sh. P.K. Garg, CA since 1997 who was owner of M/s P. K. Garg and Associates. The tainted money was found kept on the ground below the table of Accused No. 2 Sh. Deepak Aggarwal.
15. This conversation recorded in DVR was heard in presence of independent witnesses which corroborated that the bribe amount has been accepted by Accused No. 2 Sh. Deepak Aggarwal, CA for further handing it over to Accused No. 1 Sh. P.R. Meena, ITO. The conversation between complainant and Accused No. 2 Sh. Deepak Aggarwal is as under:-
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