SMT RUPARNA DUTTA V. UNION OF INDIA THROUGH CBI

A.B.A./4469/2022

AI Insights

The case involves Smt. Ruparna Dutta, who filed an anticipatory bail application apprehending arrest in connection with a corruption case registered under Section 13(1)(e) of the Prevention of Corruption Act, 1988, and Section 109 of the IPC. The investigation revealed that her husband, Tapas Kumar Dutta, a Principal Commissioner of Income Tax, amassed assets disproportionate to his known sources of income, involving both movable and immovable properties. The properties and assets were found in the names of both Tapas Kumar Dutta and Ruparna Dutta, with significant cash and jewelry seized during the investigation. The court considered the substantial evidence against Ruparna Dutta, including the seizure of a large amount of cash and jewelry from their joint properties, and rejected her bail application, emphasizing the seriousness of the allegations and the evidence presented.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 742048 (HC-JHARKHAND)
• Appeal Type: Others
• Pronouncement Date: 20-09-2022
• Assessment Year: misc
• Laws Referred To: Prevention of Corruption Act, 1988, Indian Penal Code
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: PRASHANT PALLAV; SHIVANI JALUKA
• Assessee Lawyers: MOKHTAR KHAN; FAISAL KHAN
• Keywords: Anticipatory bail; Corruption; Disproportionate assets; Income Tax; Seizure of cash and jewelry
• Section: 109; 13(1)(e)

Judgement Text

"IN THE HIGH COURT OF JHARKHAND AT RANCHI A.B.A. No. 4469 of 2022 ------ Smt. Ruparna Dutta .... .... …. Petitioner Versus Union of India through C.B.I. .... .... .... Opposite Party CORAM: HON'BLE MR. JUSTICE GAUTAM KUMAR CHOUDHARY For the Petitioner : Mr. Mokhtar Khan, Advocate Mr. Faisal Khan, Advocate For the C.B.I. : Mr. Prashant Pallav, D.S.G.I. Ms. Shivani Jaluka, A.C. to D.S.G.I. Oral Order 06/ Dated :20.09.2022 The anticipatory bail application filed on behalf of petitioner, who is apprehending her arrest in connection with R.C.03(A)/2018-D for the offence registered under Section 13(1)(e) of the Prevention of Corruption Act, 1988 and Section 109 of the Indian Penal Code pending in the Court of learned Special Judge, C.B.I., Ranchi, is pressed into motion. During investigation of case RC 1202017A0003 dated 10.7.2017, registered by CBI, AC-1, New Delhi, searches at the office and residential premises of Tapas Kumar Dutta, Principal Commissioner of Income Tax, Ranchi/Hazaribag was carried out in which cash and jewelleries, document pertaining to income, assets and expenditure in the name of Tapas Kumar Dutta and his family members were recovered and seized. The investigation revealed that during check period from 01.04.2012 to 12.07.2017, Tapas Kumar Dutta amassed assets, movable and immovable properties to the tune of Rs.9,78,61,971/- in the name of his family members which were disproportionate to the known source of his income. Tapas Kumar Dutta came from an ordinary family background and his wife was housewife without any known source of income. The list of properties have been detailed in page 8- 13 of the charge sheet. The assets at the beginning of check period as 01.04.2012 and assets at the close of check period, have been detailed in tabular charge in pages 18-52 of the charge-sheet. Out of these properties, the major properties which has been found in the name of this petitioner is the residence of the accused/petitioner-Tapas Kumar Dutta situated at H.B.-12, Flat No.1, Salt Lake, Sector-3, Kolkata from where cash of Rs.3,71,50,000/- was seized. On investigation, a total disproportionate asset of Rs.13,80,25,716.02 was found in the name of Tapas Kumar Dutta and his wife Ruparna Dutta. Two folds argument have been advanced by learned counsel on behalf of petitioner. First is that this petitioner is not a public servant and therefore, the charges under Section 13(1)(e) of the P.C. Act will not be made out directly against her and she is being implicated in this case on the basis of Section 109 of the I.P.C. but there is no evidence of abatement to connect the petitioner to the offence. Secondly, there is no bifurcation of assets of the main accused-Tapas Kumar Dutta and this petitioner and there are properties which have been collected together like the income earned by her son and daughter as well as the gift, cash and coin received at the time of marriage of this petitioner as well as her children. It is also submitted that she has thoroughly cooperated in the investigation and no gainful purpose will be served by arrest of this petitioner. The valuer report of the property, has also not been annexed. Mr. Prashant Pallav, learned counsel on behalf of C.B.I. opposed the prayer for anticipatory bail. It is submitted that huge assets have been found in the name of this petitioner but no income tax return has been filed to show that she was having any income from other sources. It is submitted that income of son and daughter has not been taken into consideration which will be apparent from para 16.8, Item Nos.2, 3, 4 & 14 which refers to account of children of Tapas Kumar Dutta. It is further submitted that investigation reveals that there were total four lockers in the name of this petitioner and her husband from which jewelries weighing 1623.620 gm. worth Rs.46,72,801/- and jewelries weighing 5931.780 gms. having value of Rs.1,72,78,730/- were seized from the house of Tapas Kumar Dutta. Considering the facts and circumstances of the case, seizure of huge amount of cash and jewelries from house and lockers jointly in the name of this petitioner and her husband who was the Principal Income Tax Commissioner, I do not find this case fit for grant anticipatory bail. Accordingly, the prayer for anticipatory bail of the petitioner, is hereby, rejected. Petitioner is directed to surrender before the Court below within two weeks. (Gautam Kumar Choudhary, J.) Anit "