Lakshmi Devi V. The Union of India through CBI and The Deputy Superintendent of Police, CBI, AHD, Ranchi

Cr.Rev./373/2020

AI Insights

The case involves a criminal revision petition filed by Lakshmi Devi against the Union of India through CBI and the Deputy Superintendent of Police, CBI, AHD, Ranchi. The petition sought to challenge the rejection of a plea for the release of Rs.12,24,500 and other valuables seized during a raid related to alleged election-related cash transactions. The High Court's decision to allow the release of the seized items was influenced by the closure of related Income Tax proceedings and the CBI's recommendation to close further investigation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 801234 (HC-JHARKHAND)
• Appeal Type: Others
• Pronouncement Date: 23-06-2023
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: ANIL KUMAR
• Assessee Lawyers: MAHESH TEWARI
• Keywords: CBI investigation; Criminal Revision; Income Tax Department; Seizure of valuables; Substitution of legal heirs
• Section: 147; 148

Judgement Text

" IN THE HIGH COURT OF JHARKHAND AT RANCHI Cr. Revision No. 373 of 2020 WITH I.A. No.647 of 2022 ------ Lakshmi Devi .... .... …. Petitioner Versus 1. The Union of India through CBI 2. The Deputy Superintendent of Police, CBI, AHD, Ranchi .... .... .... Opp. Parties CORAM: HON'BLE MR. JUSTICE GAUTAM KUMAR CHOUDHARY For the Petitioner : Mr. Mahesh Tewari, Advocate For the CBI : Mr. Anil Kumar, ASGI ------ Order No.07 Dated : 23.06.2023 Heard learned counsel in I.A. No.647 of 2022 which has been filed for substitution of legal heirs of the sole petitioner who died during pendency of the present criminal revision. It is submitted that the sole petitioner died on 21.06.2021 and the death certificate to that effect has been enclosed with the petition. Considering the submission made, I.A. No.647 of 2022 is allowed. Let the name of his wife as detailed in para 5 be substituted in place of petitioner during course of day. Instant petition has been filed to set aside the order dated 13.08.2019 passed by learned Special Judge, CBI, Ranchi in R.C.02(S)/2012-AHD-R whereby the petition for release of the amount of Rs.12,24,500/- and other valuables seized by the police party, has been rejected. The brief fact of the case is that the instant case was registered on the self- statement made by the Sub Inspector on the basis of information received from the Income Tax Department with respect to the cash transactions taking place in the election for the member of Rajya Sabha which was scheduled to be held on 30.03.2012. A raid was conducted on information of Income Tax Department by the police and Vehicle No.JH 05AC 2185 was intercepted from which Rupees Two Crore Fifteen Lakh was recovered. During investigation, further raids were conducted in the house of Arun Mandal (petitioner) in which following articles were recovered: 1. One original sale deed bearing No.2089/2065/2012 dated 09.05.2012 for purchase of 9.63 decimal of land at Mouza Naya Bazar, Rajmahal at Rs.8,24,000/- by Smt. Lakhmi Devi wife of Shri Arun Mandal, containing pages 1 to 9. 2. One original agreement executed between Smt. Lakhmi Devi wife of Shri Arun Mandal and Moidraza on 01.04.2012 in respect of granting of lease mine and crusher at Bomma House, Patna Block, P.S. Ranji, District Sahibganj by forms to lates. 3. One bunch of loose sheets containing LIC receipts, bank account details, telephone bills, details of movable assets etc. containing pages 1 to 22. 4. One original passbook in the name of Sri Ankit Sourav bearing A/c No.446410110002046 maintained with Bank of India, Radha Nagar Branch, Sahibiganj. 5. One original passbook in the name Mrs. Lakshmi Devi bearing A/c No.446410100001402 maintained with Bank of India, Radha Nagar Branch, Sahibiganj. 6. One R.D. passbook of A/c No.6770 maintained with SBI, ADB, Rajmahal by Sri Arun Mandal. 7. Three Number of SBI passbook of Sri Arun Mandal maintained vide No.31229580945 at Vdhua Branch 10923726213 at Doranda Branch, 11705094454 at Radha Nagar Ranchi, Sahibganj. It is submitted by learned counsel on behalf of petitioner that investigation was taken over in the instant case by the CBI and after investigation, the petitioner has not been sent up for trial and charge sheet has been submitted against other accused persons. Further, the CBI in its counter affidavit has admitted in para 3 that subsequent supplementary final report was submitted on 31.12.2013 recommending closure of further investigation in the matter. Learned Court below has rejected the petition for release mainly on the ground that proceeding under Sections 147, 148 of the Income Tax Act was in the offing. It is submitted in this regard that proceeding has also been closed. Learned ASGI has raised no serious objection for release of cash and valuables, considering the fact that in 2019 impugned order has been passed and thereafter the Income Tax Department has already disposed of the matter. After having considered the submission of both sides and fact that proceeding under Sections 147, 148 of the Income Tax Act has already come to an end by issuance of assessment order dated 27.12.2019 for the assessment year 2012- 13 the petition is allowed. Order dated 13.08.2019 passed by learned Special Judge, CBI, Ranchi is set aside. Seized articles be released in favour of Lakshmi Devi wife of Arun Mandal resident of Radhanagar, near Udhwa, P.O. & P.S. Radhanagar, District Sahibganj (Jharkhand) on proper identification. Criminal Revision petition is allowed. (Gautam Kumar Choudhary, J.) Anit "