1

mnm

PIL.WP.51.2010.sxw

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL JURISDICTION PUBLIC INTEREST LITIGATION WRIT PETITION NO.51 OF 2010 Sanjay Dinanath Tiwari Vs. Director General o Police !"nti #orr$%tion& ' (rs. ...Petitioner ...)es%on*ents

+r. +ahesh ,ethmalani- Sr. "*.ocate with +r. +ihir Desai or Petitioner +r. )a.i /a*am- "*.ocate General with +r. D.". 0alawa*e- GP or )es%on*ent 0os.1 ' 5 +r. ,ana1 Dwar1a*as- Sr. "*.ocate with +r. 2.V. /o*e i34. The Law Point or )es%on*ent 0os. 5 ' 10 +r. +$1$l )ohat6i- Sr. "*.ocate with +r. #.G. Ga.ne1ar with +r. G.S. 2iranan*i or )es%on*ent 0o.7 +r. Shrihari "ney- Sr. "*.ocate with +r. S.S. /anet1ar or )es%on*ent 0os.18 ' 19 +r. D.,. /ham4atta- "**itional Solicitor General or )es%on*ent 0os. 9- : ' ; +r. ".". /$m4ha1oni with +r. "sh$tosh Ga.ne1ar with +r. ).S. She1hawat "*.ocates or )es%on*ent 0os.11 ' 12. : MOHIT S. SHAH, C.J. AND MRS. ROSHAN DALVI, J. Date o reser.in6 the ,$*6ment< 27 Se%tem4er 2011 Date o %rono$ncin6 the ,$*6ment< 22 =e4r$ary 2012 JUDGMENT (P ! C"# $ J%&'#( ) 1. The Petitioner- as a concerne* an* in orme* citi>en- has ile* this Petition in %$4lic interest see1in6 in.esti6ation into the inancial a airs o )es%on*ent 0os. 7 to 19 who are mem4ers o one amily an* or re6istration o o ences $n*er the Pre.ention o #orr$%tion "ct 1755CORAM

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Pre.ention o +oney La$n*erin6 "ct- an* In*ian Penal #o*e. The Petitioner ma*e a similar com%laint or re6isterin6 o ence a6ainst )es%on*ent 0os. 7 to 19 $n*er the Income Tax "ct which has 4een se%arately *ealt with. 2. The Petitioner has conten*e* that )es%on*ent 0os.1 to ; ha.e- in coll$sion with )es%on*ent 0os. 7 to 19 not carrie* o$t air an* im%artial in.esti6ation into their inancial a airs. The Petitioner claims that res%on*ent 0o.7 has amasse* a .ast ort$ne 4y corr$%t an* ille6al means an* $%on la$n*erin6 monies recei.e* 4y him in the co$rse o his %$4lic ser.ice which ha.e not 4een acco$nte* or an* which re?$ire to 4e in.esti6ate*. The Petitioner has 6i.en ollowin6 %artic$lars a4o$t res%on*ent 0o.7 an* his amily mem4ers. 2.1. The )es%on*ent 0o.7 is shown to 4e a @ra6s to richesA story.

2e ser.es as an +L" earnin6 a salary o )s.950003B %.m. 2e hails rom the State o Cttar Pra*esh. 2e is state* to ha.e come to +$m4ai in the 17;0s an* to ha.e wor1e* as a han*cart haw1er o onions an* %otatoes an* therea ter em%loye* as a mann$al wor1er in )oche In*ia Lt*.- *oin6 shi t *$ties. 2e *a44le* in %olitics an* was a%%ointe* (r6anisin6 Secretary o the +aharashtra Pra*esh #on6ress #ommittee !+P##& in 1755. 2e rose to 4e its General Secretary an* was nominate* as a mem4er o the Le6islati.e #o$ncil in 1779. 2e stoo* or +aharashtra "ssem4ly Dlections in 1777- 2009 an* 2007. 2e was a%%ointe* +inister o State or 2ome- =oo* an* Dr$6s *$rin6 1777 to 2009. 2e ser.e* as a mem4er o the Le6islati.e "ssem4ly !+L"& an* in 200: was a%%ointe* as the "ll In*ia #on6ress #ommittee (4ser.er in the State o ,har1han*. 2e associate* himsel with one +a*h$ /o*a who has 4een arreste* an* 1e%t in j$*icial c$sto*y in the in amo$s /o*a Scan*al.

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The aca*emic ?$ali ications o the )es%on*ent 0o.7 are not commens$rate with his stat$s in li e. 2e is shown to ha.e st$*ie* only $% to stan*ar* EII in his own a i*a.its stat$torily re?$ire* to 4e ile* $n*er the )e%resentation o Peo%les "ct whilst stan*in6 or election at the +aharashtra Le6islati.e "ssem4ly. 2.2. )es%on*ent 0o.10 is his wi e who is a*mitte*ly a ho$sewi e-

4$t who has 4een shown to 4e tra*in6 in commo*ities 4ein6 6ol* an* sil.er rom a4o$t 2005 well a ter )es%on*ent 0o.7 was entrenche* in his %olitical career an* is shown to ha.e amasse* a si>a4le ort$ne in that tra*e. The aca*emic ?$ali ications o )es%on*ent 0o.10 are $n1nown an* $nstate* an* *iametrically a6ainst the inance 4ac16ro$n* ex%ecte* o a tra*e in orwar* tra*in6. 2.8. The )es%on*ent 0o.11 is the son o )es%on*ent 0o.7 an*

has 4een e*$cate* in In*ia an* "4roa*. 2e is state* to 4e a Pilot ha.in6 $n*er6one Pilot Trainin6 in the Cnite* States. 2e is not shown to ha.e earne* any scholarshi% an* is %res$me* to ha.e $n*er6one the trainin6 $%on the ees %ai* 4y )es%on*ent 0o.7. Tho$6h some %er $nctory in.esti6ation is state* to ha.e re.eale* that it wo$l* cost )es%on*ent 0o. 7 an e?$i.alent o CS F 10-0003B- s$ch ees or the trainin6 in the CS cannot 4e acce%te*. It is common 1nowle*6e that s$ch trainin6 wo$l* cost m$ch more than s$ch amo$nt. 2.9. The )es%on*ent 0o.12 is the wi e o )es%on*ent 0o.11- an*

li1e )es%on*ent 0o.10- is also a ho$sewi e witho$t any 1nown or shown aca*emic ?$ali ication.

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2.5.

)es%on*ent 0os. 18 an* 19 who are *a$6hter an* sonBinB

law are shown to 4e the other amily mem4ers in close connection with the )es%on*ent 0o.7. 2.:. #onse?$ently- )es%on*ent 0os.10 to 19 are state* to 4e

a4etters o )es%on*ent 0o.7 ha.in6 amasse* wealth thro$6h )es%on*ent 0o.7 who alone wo$l* ha.e ac?$ire* s$ch wealth an* shown it in the names o )es%on*ent 0os.10 to 19. 3. The Petitioner- there ore- claims that the assets an* %ro%erties o each o these )es%on*ents 4e in.esti6ate* to *etermine their so$rce which wo$l* show a connection to )es%on*ent 0o.7. It is ar6$e* on 4ehal o the Petitioner that all the wealth in the names o )es%on*ent 0os.7 to 19 is ac?$ire* 4y )es%on*ent 0o.7 alone thro$6h *$4io$s an* corr$%t means an* is enjoye* 4y )es%on*ent 0os.10 to 19 as a lar6esse thro$6h the %rocess o corr$%tion an* money la$n*erin6. The Petitionerthere ore- claims that all these %ersons m$st 4e 4ro$6ht to j$stice $n*er the a oresai* le6islations. 4. 2is ill$strati.e career is alle6e* to ha.e res$lte* in wealth totally *is%ro%ortionate to his 1nown so$rces o income r$nnin6 into crores o r$%ees. It is not or this #o$rt to com%$te an* calc$late the total assets arithmetically. It wo$l* 4e material or this #o$rt to see- howe.erwhether the wealth o )es%on*ent 0o.7 was ac?$ire* a ter his %artici%ation in %olitical acti.ities an* a ter he starte* his career as a %$4lic ser.ant an* i that 4e so he wo$l*- there ore- s?$arely all within the mischie o the a oresai* s%ecial le6islation.

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5.

The Petitioner has %raye*

or constit$tin6 a S%ecial

In.esti6ation Team !SIT& $%on the %remise that )es%on*ent 0os.1 to ; ha.e %ro.e* wholly ina*e?$ate an* ins$ icient- *es%ite their res%ecti.e %ositions- to in.esti6ate into the inancial a airs o the )es%on*ent 0o.7 an* the a oresai* amily mem4ers so as to 4rin6 4e ore the #o$rt the tr$e state o a airs o the wealth in their names. In act the Petitioner claims that )es%on*ent 0os.1 to ; ha.e consistently re $se* to in.esti6ate thoro$6hly an* im%artially into the a airs o )es%on*ent 0os.7 to 19. 6. The .ario$s im%ro%er an* ille6al acts o )es%on*ent 0os.7 to 19 alle6e* 4y the Petitioner are se%arate an* *istinct. They wo$l* constit$te .iolation o *i erent laws. The )es%on*ents ha.e 4een alrea*y 4oo1e* $n*er certain income tax laws. The relie s in this Petitionthere ore- cannot 4e *irecte* a6ainst these )es%on*ents $n*er the Income Tax Le6islation. The other alle6ations relate to certain chartere* li6hts ta1en 4y )es%on*ent 0o.7 an* *$al %an car*s hel* 4y him. The *etails o the chartere* li6hts are not 6i.en exce%t or the *ate an* Sections. =or want o the "irline o the chartere* li6hts- $rther %artic$lars cannot 4e ascertaine* 4y )es%on*ent 0os.1 to ;. Ta1in6 chartere* li6hts sim%licitor is not an o ence $n*er any le6islation. This as%ect- there orewo$l* 4e e.i*ent o the ex%enses %ersonally inc$rre* 4y )es%on*ent 0o. 7- i %ro.e*- an* not an o ence itsel . The intent o )es%on*ent 0o.7 howe.er- may 4e e.i*ent rom the act$m o s$ch hol*in6. Similarly hol*in6 *$al %an car*s is an o ence $n*er the Income Tax "ct an* has 4een ta1en care o 4y those a$thorities. These are not the as%ects which wo$l* re?$ire the #o$rt to or*er any se%arate criminal in.esti6ation. 7. The case o *is%ro%ortionate assets an* money la$n*erin6 is

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wholly *i erent rom the a oresai* as%ects. The Petitioner has essentially set o$t two ty%es o %ro%erties owne* 4y )es%on*ent 0o.7 an* 4y )es%on*ent 0os.10 to 19 as the stoo6es o )es%on*ent 0o.7 so as to ma1e them a4etters. The mo.a4le %ro%erties o these )es%on*ents is state* to 4e in 4an1 an* orwar* tra*in6 acco$nts an* the immo.a4le %ro%erties are state* to 4e as 4y way o in.estments in lats- sho%sa6ric$lt$ral lan*s etc.. Se.eral o these %ro%erties are state* not to ha.e 4een *isclose* 4y )es%on*ent 0o.7 in his income tax ret$rns which were ile* in 2008B2009 an* 2007B2010. The other income tax ret$rns are state* not to ha.e 4een ile* an* the reason or ilin6 the a oresai* two ret$rns is o4.io$sG )es%on*ent 0o.7 was stat$torily re?$ire* to ile the ret$rns when he stoo* or elections to the +aharashtra Le6islati.e "ssem4ly. 8. The Petitioner has 6i.en *etails o se.eral 4an1 acco$nts o these )es%on*ents with Samta #oBo%erati.e Han1 Lt*.- Santacr$> !D&. Para6ra%h 10 o the %etition shows the acco$nt n$m4ers as well as the name o acco$nt hol*er. Some o these acco$nts are annexe* to the Petition. Se.eral lar6e *e4it an* cre*it entries are seen $%on a ?$ic1 6lance at these acco$nts. "ll o the entries in these acco$nts nat$rally co$l* not 4e 4ro$6ht on recor* 4y the Petitioner. C%on the in ormation recei.e* it is or the in.esti6atin6 a$thorities to in.esti6ate into these acco$nts. The mo*e o in.esti6ation is sim%le. Since the 4an1 as well as its 4ranch is mentione* 4y the Petitioner the in.esti6atin6 a$thorities wo$l* at least 4e ex%ecte* to write to the +ana6er o the 4ranch to show the acco$nt statements $n*er the Han1erIs Hoo1 D.i*ence "ct.- That has not 4een *one. That can 4e essentially an* $se $lly *irecte*.

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9.

#ommo*ity orwar* tra*in6 acco$nt in 6ol* an* sil.er hel* in the name o )es%on*ent 0o.10 is shown or transactions entere* into in 2005 an* 2007. The earlier an* later transactions co$l* ha.e 4een similarly in.esti6ate* an* ascertaine* 4y the in.esti6atin6 a6ency- 4$t which exercise has not 4een entere* $%on. That too can 4e *irecte* to 4e *one.

10.

The Petitioner has set o$t se.eral immo.a4le %ro%erties in

the %etition stan*in6 in the names o )es%on*ent 0os.7 to 19 which are state* to 4e 4ene icially owne* an* ta1en in the names o )es%on*ent 0os.10 to 19. It is the PetitionerIs claim that the %ro%erties mentione* 4elow are owne* 4y )es%on*ent 0os. 7 to 19.

S!.N*. 1.

D &(!#+'#*, *$ +!*+ !'-

D.' *$ +%!(".& !

N./ *$ +%!(".& ! )es%on*ent 0o.11

E0"#1#' N*&. ,

D$%lex lat 0o.18 with 153023200: terrace on the :th ' ;th loors o ,$%iter H$il*in6 at Veer Gane1ar )oa*- TPSBVVile Parle !D& +$m4aiB90005;a*mea s$rin6 1855 s?. t. o 4$ilt$% area o the lat an* 550 s?. t. 4$ilt$% area o the terrace.

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2.

Sho% 0o.15 in 0830732009 Sanistair at Plot 0o. 877- Pan.el Town Plannin6 Scheme 0o.1 a*meas$rin6 1100 s?. t. o commercial 4$ilt$% area. 250 acres o lan* at 0ot 1nown Wa*a%eth- )atna6iri.

)es%on*ent 0o.11

8.

)es%on*ent 0os. 18 ' 19 *a$6hter an* sonBinBlaw )es%on*ent 0o.10

9.

#ommercial com%lex 2730132005 at ,a$n%$rCP a*meas$rin6 5000 s?. t.

5.

Taran6 H$n6alow 0530:3200: a*meas$rin6 988.01 s?. mtrs. at #arter )oa*Han*ra !W&- +$m4ai at #TS 0o.1110311. " tri%lex lat at +o$nt 183053200; +ary )oa*- Han* Stan*- Han*ra !W&+$m4ai. ( ice %remises at 2DIL 4$il*in6 Han*ra /$rla #om%lexHan*ra !D&- +$m4ai a*meas$rin6 22500 s?. t. B

)es%on*ent 0o.11

:.

)es%on*ent 0o.11

;.

)es%on*ent 0o.11

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5.

( ice %remises at Wa*hwa H$il*in6Tra*e Lin1- Han*ra /$rla #om%lex Han*ra !D&+$m4ai a*meas$rin6 12000 s?. t. Sho%s at 2DIL 4$il*in6 LHS +ar6Hhan*$% !W&

)es%on*ent 0o.11

7.

)es%on*ent 0o.11

10.

Lan* at %lot no.:8 Santacr$> Town Plannin6 Scheme 0o.9 at #TS 0o.995- GB war*- Han*ra Dan*a +$m4ai a*meas$rin6 757 s?. y*s. =lat 0o.901 /in6ston 0:30531777 H. Powai- +$m4ai rom #hie +inisterIs ?$ota a*meas$rin6 ;00 s?. t. =lat 0o.100: /in6ston 1231031775 H. Powai +$m4ai 0731231777 =lat 0o.901 " aire- 0:3113200; T$rner )oa*- Han*ra !W&+$m4ai a*meas$rin6 2000 s?. t. car%et area.

)es%on*ent 0o.11

11.

)es%on*ent 0o.7

12.

)es%on*ent 0o.18 ' 19 )es%on*ent 0o.18

P1

18.

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19.

Sho% 0os.85 ' 87 in 1031232009 Galarina Sho%%in6 #entre- Gro$n* loor2iranan*ai Gar*enPowai +$m4ai a*meas$rin6 780 s?. t. These are licence* $%on the licence ee o )s.1-12-58: %.m.

)es%on*ent 0o.18

)1 )2

'

15.

=lat 0o.202 "4rosia- 1:31232007 2iranan*ai Gar*ens/$rla- +$m4aiB;:

)es%on*ent 0o.19

11.

"ll these %ro%erties- sa.e an* exce%t 2 lats in a 4$il*in6 in

Powai ha.e 4een %$rchase* a ter 2009. The Petitioner has 6i.en the com%arati.e mar1et .al$es o these %ro%erties. Whate.er 4e the .al$ation- it can at once 4e seen that a lar6e extent o real estate is %$rchase* 4y )es%on*ent 0o.7 an* his amily mem4ers only a ter )es%on*ent 0o.7 was em4e**e* as a %olitician. 12. The )es%on*ent 0os.1 to ; wo$l* ha.e to in.esti6ate rom

which $n*s these %ro%erties were %$rchase*. This in ormation can 4e o4taine* in in.esti6ation $%on an in?$iry with the )es%on*ents themsel.es an*3or rom the Secretary o the Society- the sho% an* the commercial com%lex an* the Go.ernment a$thorities with re6ar* to the a6ric$lt$ral lan*s. It nee* not *etain $s to concl$*e that s$ch in.esti6ation is common%lace an* nee* not e.en 4e s%eci ically *irecte* 4y the #o$rt- 4$t wo$l* ha.e to 4e $n*erta1en 4y )es%on*ent 0os. 1 to

11

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; themsel.es as %$4lic o icers. 13. It can 4e seen that the in.estment in immo.a4le %ro%erty is amily mem4ers. The a oresai* *oc$mentary e.i*ence wo$l* show the *ate o %$rchase rom which it wo$l* 4e easi4le to in* the tr$e .al$e o the %ro%erties. We choose not to hee* the .al$ation %$t in the a oresai* *oc$ments as we wo$l* not 4e %ers$a*e* that s$ch .al$ation wo$l* necessarily 4e correct. ,$*icial notice wo$l* 4e re?$ire* to 4e ta1en o the act that s%ecially in s$ch cases tr$e .al$ation wo$l* not 4e re lecte* in *oc$ments o the %arties. It was or the )es%on*ent 0os.1 to ; to ascertain an* in.esti6ate the tr$e .al$ation o these %ro%erties. The .al$ation in the rea*yBrec1oner or the Times Val$ation wo$l* 4e a 6oo* 6$i*e to 4e6in with. =$rther in.esti6ation o %ro%erties in the same area wo$l* re.eal more acc$rate .al$ation. =or se.eral o these %ro%erties *oc$mentary e.i*ence is s$4mitte* 4y the Petitioner himsel . =or a ew others the *escri%tion 6i.en 4y the Petitioner wo$l* assist )es%on*ent 0os.1 to ; in ascertainin6 whether or not the in ormation s$%%lie* 4y the Petitioner is correct or acc$rate an* to ascertain the tr$e .al$ation. 14. )es%on*ent 0os.1 to ; are state* to ha.e $n*erta1en a

the most %re erre* mo*e o in.estment o )es%on*ent 0o.7 an* his

%reliminary in?$iry with )es%on*ent 0os.7 to 19 themsel.es. Tho$6h the Petitioner conten*e* that s$ch in?$iry was not necessitate*- an* is not e.en le6ally warrante*- we may acce%t that since this is a matter o in.esti6ation o the extent o wealth an* its %ro%ortion to the income o the )es%on*ent 0o.7- the %reliminary in?$iry with )es%on*ent 0os.7 to 19 may not 4e wholly o$t o %lace %ro.i*e* howe.er that it wo$l* res$lt in calc$lation o a near a%%roximate i6$re o the wealth amasse* 4y )es%on*ent 0o.7 in his name or in the names o his amily mem4ers an*

12

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its %ro%ortion to his 1nown an* *isclose* income. Des%ite the in?$iry howe.er )es%on*ent 0os.1 to ; are seen to ha.e *rawn a 4lan1. 15. #onse?$ent $%on the *etails $rnishe* 4y the Petitioner in

the %etition an* the earlier or*ers %asse* 4y this #o$rt $%on seein6 a %rima acie case ma*e or in.esti6ation o the char6e o criminal miscon*$ct o )es%on*ent 0o.7 or ha.in6 wealth3assets *is%ro%ortionate to his 1nown so$rces o income- the Director General "ntiBcorr$%tion H$rea$- +aharashtra State has ma*e his initial re%ort on 80 +arch 2011. The in*in6s in the re%ort are stri1in6ly similar to the %artic$lars $rnishe* 4y the Petitioner in the Petition showin6 that the Petitioner has in*ee* $n*erta1en some research an* ma*e statements with some *e6ree o res%onsi4ility as to ma1e them acce%ta4le 4y the #o$rt as well as the in.esti6atin6 a6ency. The amily 4ac16ro$n* o the mem4ers o the amily shown in the re%ort has 4een set o$t as in the Petition itsel . The 4$siness 4ac16ro$n* also essentially tallies with what the Petitioner has state*. The @ra6s to riches storyA is ma*e o$t- $%on that %remise. The income- assets an* ex%en*it$re o )es%on*ent 0o.7 an* his amily mem4ers 4ein6 )es%on*ents 10 to 19 are com%$te* an* re%orte* or the #o$rtIs consi*eration. The i6$res mentione* in the re%ort are ro$n*e* o to the close a%%roximate i6$res in la1hs. 16. as1e* to The )es%on*ent 0o.7 an* all his amily mem4ers ha.e 4een $rnish ex%enses an* clari ications re6ar*in6 their 4an1

transactions an* 6i.en o%%ort$nity to satis actorily ex%lain the reasons o their income as contem%late* 4y Section 18!1& !e& o the Pre.ention o #orr$%tion "ct 1755. Therea ter a $rther re%ort came to 4e ma*e 4y the Director General acce%tin6 the @ex%lanationA o )es%on*ents 7 to 19 on : ,$ly 2011.

18

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17.

We are asto$n*e* to 4e in orme* that startin6 rom scrach in amily o the other )es%on*ents- ha* a4sol$tely no income an* nothin6 is

17;0s an* at least $ntil 1775 when )es%on*ent 0o.7- the hea* o the shown 4y him to ha.e 4een ac?$ire* 4y him- an* he is shown to ha.e earne* as +L" a salary o )s.950003B %.m- he has amasse* the a oresai* more than *o>en immo.a4le %ro%erties- resi*ential an* commercialse.eral in +$m4ai an* ew o$tsi*e only a ter 2009- the *is%ro%ortion o his ac?$isitions to his income is shown to 4e 11.:7K. S$ch calc$lation wo$l* 4eat o$r arithmetic as m$ch as o$r conscience. 18. It wo$l* 4e interestin6 to analyse the re.ealin6 re%ort in

res%ect o each o the )es%on*ents. Whereas the salaries o )es%on*ent 0o.7 is shown to 4e )s.29 la1hs.- the air tra.el ex%enses are 19 la1hs an* .ehicle allowances is )s.15 la1hs. This mi6ht acco$nt or the .ario$s chartere* li6hts alle6e* 4y the Petitioner- al4eit witho$t $rther %artic$lars. Tho$6h no in?$iry is ma*e an* no *oc$mentary e.i*ence is %ro*$ce*- )s.12 la1hs are shown to 4e recei.e* rom a %artnershi% irm as 6oo*will. )ent recei.e* $%on the licence o a lat is shown to 4e )s.15 la1hs witho$t any *oc$mentary e.i*ence. The same a%%lies to the sale o a car to the t$ne o )s.5 la1hs. )s.5 la1hs are state* to 4e recei.e* 4y him rom his own son !who is himsel shown to 4e ha.in6 wealth 6rossly *is%ro%ortionate to his own 1nown so$rce o income- which shall 4e *ealt with %resently&. "si*e rom this income- one lat o 82 la1hs- .ario$s sa.in6 acco$nts to the extent o the cre*it 4alance o 11 la1hsa6ric$lt$ral lan* witho$t %artic$lars an* 6ol* jewellery .al$e* as %er the *eclaration o )es%on*ent 0o.7 himsel are shown. 19. 2is ex%en*it$res are shown 4y corres%on*in6 entries with

19

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re6ar* to the same car- the same lat as also the li6hts an* the .ehicle ex%enses. "s a6ainst )s.5 la1hs ha.in6 4een recei.e* rom his son- )s.5 la1hs are shown to 4e 6i.en to his son. =$rther )s.: la1hs an* )s.1 la1hs are shown to 4e 6i.en to other amily mem4ers. )es%on*ent 0o.7- who rose rom nothin6- amasse* eno$6h to ha.e 6ol* jewellery- resi*ential lat- 4an1 acco$nts- car an* income rom his %artnershi% as well as resi*ential %remises. 20. It is esoteric how ex%enses o li6hts are ta1en to 4e

le6itimate *e*$cta4le ex%en*it$re. I the li6hts are ta1en or o icial *$ties- the ex%enses wo$l* 4e reim4$rse* 4y the Go.ernment. I notthey are the in*$l6ence o )es%on*ent 0o.7 m$ch as his ex%enses on .acations wo$l* 4eG they wo$l* not constit$te *e*$cta4le ex%en*it$re. The recei%t o 6oo*will rom any %artnershi% irm co$l* not 4e acce%te* $ntil the %artnershi% is shown to ha.e 4een orme*- an* assesse* to tax an* )es%on*ent 0o.7 ha.in6 carrie* on 4$siness with some 4$siness ac$men to *eser.e ha.in6 create* 6oo*will. This is shown *es%ite the a4sence o any s$ch e.i*ence- which the in.esti6ation o DirectorB General himsel has aile* to see1 or re.eal. The rents recei.e* rom a lat co$l* 4e acce%te*- 4$t only $%on the %ro*$ction o *oc$mentary e.i*ence o s$ch recei%ts incl$*in6 the cre*its in Han1 acco$nts an* the conse?$ent %ayment o tax on s$ch le6itimate income. The sale %rice o a car co$l* 4e a irme* only $%on its %$rchase 4ein6 re.eale*. The recei%t 4y his son an* %ayment to him are mere co$nter entries an* *emonstrate only an attem%t to create crossBentries- the common eat$re an* attri4$te o money la$n*erin6- i seen to 4e witho$t 6oo* ca$se or %$r%ose. This nee* 4e seen alon6si*e the %ayments ma*e 4y his son to other amily mem4ers which shall 4e consi*ere* %resently. There are won*ro$s 4an1 entries which are not ex%laine* in the re%ort with s$ icient *oc$mentary

15

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e.i*ence. It is ?$estiona4le why )es%on*ent 0o.7 wo$l* 6i.e se.eral la1hs to his son an* ta1e se.eral la1hs rom him an* how he wo$l* %$rchase an* sell the same car showin6 %ro it an*3or lossthe *oc$mentary e.i*ence relatin6 o the %$rchase an* sale 4ein6 a4sent. The ac?$isition o the lat- cash- a6ric$lt$ral lan* or 6ol* jewellery arethere ore- testimony to s$%%ort the PetitionerIs contention o illB6otten wealth. The ex%lanation o )es%on*ent 0o.7 which has 4een acce%te* witho$t ?$estion is wholly $nacce%ta4le. " rea*in6 o only this %ortion o the re%ort ma1es o$t a co6ni>a4le o ence. It re?$ires to 4e re6istere*in.esti6ate*- %rosec$te* an* trie*. )es%on*ent 0o.10 L Wi e o )es%on*ent 0o.7 21. The wi e o )es%on*ent 0o.7- )es%on*ent 0o.10- is state* not to ha.e any so$rce o income. She is shown to ha.e a6ric$lt$ral lan* at Wa*a. When it was %$rchase* is not shown. 0o re.en$e recor*s are %ro*$ce*. She is shown to ha.e recei.e* )s.;5 la1hs in orwar* *ealin6s in commo*ities li1e 6ol* an* sil.er. The irst transaction is shown to 4e not 4e ore 200;. The initial transaction is material to see. 2ow an* why she went or in orwar* tra*in6 then ha* to 4e in.esti6ate*. 0othin6 is *one. (nly %res$ma4ly $%on what she state* as her ex%lanation- a s%eci ie* i6$re re lecte* rom her 4an1 acco$nt is shown as her income. It is not 1nown how m$ch she ha* in.este* initially into this enter%risin6 tra*e an* rom where she *eri.e* those $n*s. 2er assets inter alia show )s.1.1; crores in.este* in these means. The entire amo$nt is %rima acie wholly s$s%ect. She is shown to ha.e i.e immo.a4le %ro%erties at her nati.e %lace. 0o *oc$mentary e.i*ence is %ro*$ce* to show since when she owns those lan*s or how she ac?$ire* them M 4y %$rchaseinheritance or 4y 6i t. She is shown to ha.e %ai* stam% *$ty an* The *oc$mentary e.i*ence is not re6istration ees o )s.8 la1hs.

1:

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%ro*$ce*. She is shown to own three times the worth o the 6ol* that )es%on*ent 0o.7 owns. 2ow an* when she ac?$ire* it is not shown. 2er 4an1 acco$nts show >ero 4alance. #onstr$ction ex%en*it$re is shown on another %lot o lan* also at her nati.e %lace. That is not s$4stantiate*. What constr$ction has 4een %$t $% is not in.esti6ate*. She is also shown to ha.e 6i.en an* ta1en amo$nts to an* rom .ario$s relati.es as also other %arties. )s.87 la1hs are 6i.en to her son )es%on*ent 0o.11. =$rther )s.2; la1hs are 6i.en to 8 other %ersons who a%%ear to 4e amily mem4ers. 0o %artic$lars o i*enti ication o these %ersons are *eman*e* or shown. 22. Since she has neither clari ie* nor is shown to 4e other than a

ho$sewi e- e.en i she has a6ric$lt$ral lan*s in her name at her nati.e %lace since the ince%tion- she has not ex%laine* how she co$l* ha.e in.este* any amo$nt in orwar* tra*in6. The act$m o the orwar* tra*in6 is a material act to show %rima acie her illB6otten wealth. It is o little $se or an in.esti6atin6 o icer to merely state to #o$rt those acts. What he was re?$ire* to *o was to in.esti6ate how a lar6e amo$nt o )s. 1.1; crores came to 4e in.este* 4y her in the irst %lace. This wo$l* 4e ollowe* 4y how she recei.e* )s.;5 la1hs *$rin6 the co$rse o the %erio* rom her tra*in6 acti.ities. What is intri6$in6 is i amasse* so m$ch wealth le6itimately- how come her sa.in6s 4an1 acco$nts shows a 4alance o )s.00.00 2 The *ate o the stam% *$ty an* re6istration ees are not shown an* hence the *ate o %$rchase is s%eci ically conceale* 4y the In.esti6atin6 ( icer. #onse?$ently- it is seen that %ro%erties worth at least )s.12 la1hs o r$%ees ha.e also 4een %$rchase* 4y her at her nati.e %lace *$rin6 an* a ter the %erio* o her h$s4an*Is %$4lic ser.ice. 2erIs is a 6ross case to 4e char6e* an* trie* as an a4etter o )es%on*ent 0o.7 since the i6$res o her income as well as assets as also the ma*eB$%

1;

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ex%enses show at least %rima acie case o illB6otten wealth. )es%on*ent 0o.11 L Son o )es%on*ent 0o.7 23. The son o )es%on*ent 0o.7- who is )es%on*ent 0o.11 in the %etition- was an em%loyee o ,et "irways earnin6 a la1h o r$%ees a month. 2e is shown to 4e a %ilot ha.in6 4een traine* in the CS $%on an ex%ense o a ew la1hs o r$%ees- which len*s itsel to rejection. He that as it may- $%on his trainin6 an* the conse?$ent em%loyment- his salary is the only 1nown- shown an* acce%ta4le so$rce o income. C%on that mo*est earnin6 he is shown to ha.e ta1en the loan o )s.:0 la1hs rom Stan*ar* #hartere* Han1 or %$rchase o one lat. It is not 1nown what was the sec$rity 6i.en to the 4an1- what was the income shown to the 4an1 an* how $%on an income o )s.1 la1h a month )s.:0 la1hs came to 4e loane* to him. Similar transaction- al4eit o a m$ch lar6er amo$nt is shown or another 4$n6alow or which I#I#I Han1 $%on its mort6a6e is shown to ha.e release* another loan o )s.5 #rores. " $rther loan o )s. 21 la1hs is ta1en or %$rchase o a H+W car which is shown to 4e sol* or )s. 22 la1hs. We won*er when the loan was ta1en an* re%ai*. " secon* H+W car is shown to 4e %$rchase* $%on another loan o )s.98 la1hs rom the same 4an1. )s.5 crores are shown to 4e ta1en or in.estment in a tri%lex lat. Se.eral *i.erse .ast amo$nts a66re6atin6 to )s.15 #rores are shown to 4e sim%licitor recei.e* rom .ario$s com%anies an* %ri.ate %arties. The %$r%ose o s$ch recei%ts is not ex%laine*. The e.i*ence o the loans an* recei%ts ta1en is not shown. =$rther )s.15 #rores an* )s.2 #rores are shown to 4e $rther loans ta1en rom two other irms asi*e rom these )s.;.5 crores ta1en rom three other in*i.i*$als an* irms. )s. 1 #rore is recei.e* rom the sale o a lat. The %$rchase o sai* lat itsel is not shown. " ter the recei%ts a66re6atin6 to )s.85 #rores rom %ri.ate irms an* in*i.i*$als- asi*e

15

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rom the 4an1 loans or %$rchase o cars as well as lat- the re%ort has shown the )es%on*ent 0o.11 ha.in6 ret$rne* amo$nts to se.eral %arties most o whom are his amily mem4ers. The re%ort o the Income Tax De%artment s%ea1s elo?$ently o s$ch *$4io$s transactions remar1in6 that there are h$6e $nsec$re* loans rom 4$il*ers an* *e.elo%ers 4eyon* 4$siness rationale asi*e rom a*.ance o h$6e interest ree loans an* 6i ts ta1en rom as well as 6i.en to his rien*s an* associates. 24. It is not 1nown why a %ilot o ,et "irways ha* anythin6 to *o

with so many in*i.i*$als an* %ri.ate irms or extensi.e loans ta1en witho$t any a%%arent reason. It is not shown where these loan amo$nts are in.este* an* when the loans were re%ai*. The lat at (ceanic Par1 or which the loan o )s.:0 la1hs is shown to ha.e 4een ta1en rom Stan*ar* #hartere* Han1 is shown to 4e sol* or )s.50 la1hs. The lat is shown as an asset .al$e* at )s.:8 la1hs. It is a%%arently sol*. When the sale was com%lete* is not 1nown. When the loan was re%ai* is not shown. 2is assets show the 4$n6alow .al$e* at )s. 8 crores tho$6h loan o )s.5 #rores was ta1en or %$rchase rom I#I#I Han1. Similarly tho$6h loan o )s.5 #rores is ta1en or %$rchase o the tri%lex lat- the a*.ance %ai* or that lat is shown to 4e )s.9.5 #rores. Net another immo.a4le %ro%erty 4ein6 two lats are shown as his assets worth )s.:2 La1hs. The total immo.a4le %ro%erties o the ,et "irways Pilot is- there ore- )s.7 #rores. We won*er whether he %ai* e.en the society char6es o these %ro%erties rom his salary income. There are cross entries showin6 amo$nts o one %artnershi% irm o To*ay Vent$re as well as amo$nt in.este* therein. )s.15 #rores are recei.e* an* )s.; #rores are in.este* or no a%%arent reason. "nother one crore is in.este* in other irms. The two H+W cars %$rchase* an* sol* are shown as assets tho$6h they are %$rchase* $%on loans rom the Han1 an* one o them is shown to 4e sol*.

17

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The mo.a4le items in his 4$n6alow itsel shown to 4e worth )s.1 #rore. With s$ch *ealin6s his 4an1 acco$nts show cre*it 4alance o not more than a ew tho$san* r$%ees with one 4an1 acco$nt ha.in6 the *istinction o the cre*it 4alance o )s.00.00. )es%on*ent 0o.11- $nli1e his mother)es%on*ent 0o.10- tra*es in loans an* a*.ances o o$tlan*ish amo$nts with .ario$s %arties- none o interro6ate* or in.esti6ate* $%on. 25. The ex%enses o )es%on*ent 0o.11 show contraBentries with 2is whom are ?$estione*- inter.iewe*-

re6ar* to the same as%ect re lecte* in his income an* assets.

ho$sehol* ex%enses are a sta66erin6 )s.25 lacsG they ha.in6 risen rom )s.1 lac 4etween 2002B2005 to )s.2; lacs 4etween 200:B2010. =or the last i.e years his a66re6ate ann$al ho$sehol* ex%enses are )s.8 lacs each year. Dach o the amo$nts ta1en as loan whether rom 4an1 or %ri.ate in*i.i*$als is shown to 4e re%ai* %artly to the 4an1s an* $lly with interest to the %ri.ate in*i.i*$als. Stan*ar* #hartere* Han1 is %ai* )s.90 lacs as a6ainst the loan o )s.:0 lacs. I#I#I Han1 is %ai* )s.8 crores as a6ainst the loan o )s.7 crores. #on.ersely )a1esh Wa*hwa an* 2DIL #om%any an* Wa*hwa #onstr$ction #om%any are re%ai* )s.11 crores an* )s.72 lacs res%ecti.ely which was a4o$t the same amo$nt as the loan ta1en. D2=L is re%ai* )s.55 lacs a6ainst the loan o )s.50 lacs. Whereas )s.2: lacs an* )s.87 lacs are ta1en rom ,iten*ra an* De.en*ra Sin6h)s.5: lacs an* )s.58 lacs are re%ai* to them. These are rather o4.io$s amily mem4ers o )es%on*ent 0o.11 who ha.e not 4een i*enti ie* or interro6ate*. 26. In income o )es%on*ent 0o.11- amo$nts @ret$rne* romA

are shown rom three %arties incl$*in6 his wi e- )es%on*ent 0o.12. The ex%ression is esoteric. (nly the amo$nt ta1en rom %arties can 4e shown

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as income.

The amo$nt can 4e @ta1en

romA or @ret$rne* toA.

0e.ertheless )s.75 lacs are shown as income @ret$rne* romA one Lalani an* )s.75 lacs also shown as ex%en*it$re @6i.en toA one Lalani. Similarly )s.5 crores as shown his income as well as ex%enses in res%ect o one (r4it Vent$re. The income rom his wi e- )es%on*ent 0o.12 is )s.19 lacs as amo$nt recei.e* rom her !tho$6h shown as @ret$rne* romA her&. )s.1.9 crores is shown to 4e 6i.en to her. We won*er whether that was the %oc1et ex%ense %ai* 4y a h$s4an* who earns )s.1 lac a month to his wi e who earns nothin6. 27. "si*e rom these are rather enormo$s amo$nts shown as

ex%enses- stam% *$ty- re6istration- $rnit$re- electricity- water char6estele%hone ex%enses etc. in an* or the .ario$s resi*ential %remises owne* 4y )es%on*ent 0o.11. 28. "si*e rom the a4o.e- the LI# %remi$m itsel is shown to 4e

)s.; lacs. The extent o the LI# %olicies is not shown. )s.15 lacs are shown to 4e rece%tion ex%enses %res$ma4ly or a sin6le $nction hel* at +ahalaxmi )aceco$rse- the reason or which is not shown. =$rther in.estment in other com%anies are shown to 4e an ex%en*it$re o )s.92 lacs an* )s.1.25 crores. =rom what so$rce these in.estments came to 4e ma*e is not ex%laine*. Tho$6h o$r se%arate an* *istinct resi*ential %remises are shown as his assets- the ex%enses are shown or the %$rchase o yet another resi*ential %remises o )s.1.15 crores to6ether with an a*.ance amo$nt %ai* o )s.75 lacs. The amo$nt shown as these ex%enses is in act another asset o )es%on*ent 0o.11 which instea* is shown as his ex%enses. )s.5.5 crores are shown to 4e ret$rne* to one Dynamic )eality 2o$se whereas no s$ch amo$nt is shown as income recei.e* there rom 4y )es%on*ent 0o.11.

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29.

)es%on*ent 0o.11- who is a %ilot with ,et "irways- is shown (ne

to ha.e inc$rre* an ex%ense o )s.19 lacs towar*s air tra.el.

won*ers or what a%%arent reason co$l* there 4e any ex%ense or s$ch tra.els other than tra.els in the co$rse o his em%loyment which )es%on*ent 0o.11 wo$l* ha.e to $n*erta1e on a re6$lar 4asis. The ex%enses are not only in late* an* wholly $nex%laine* 4$t entirely mislea*in6 an* shown at the wron6 %lace to ma1e the arithmetical calc$lations which wo$l* 4e entirely erroneo$s. 30. The 1nown so$rce o income o )es%on*ent 0o.11 is wholly

ina*e?$ate to s$%%ort his ex%enses or to j$sti y his in.estments. The income o )es%on*ent 0o.11 rom .ario$s so$rces 4ein6 4an1s an* %ri.ate %arties- only the names o whom are 6i.en witho$t any $rther in.esti6ation are clearly a %ointer meritin6 rejection o the names or the amo$nt shown a6ainst them. Those amo$nts wo$l*- there ore- ha.e to 4e %rima acie %res$me* to emanate rom the income an* the *ealin6s o )es%on*ent 0o.7 alone who as a %$4lic ser.ant an* who wo$l* 4e a4le to 6enerate s$ch $n*s al4eit only 4y ille6al means an* which )es%on*ent 0o.11 as a %ilot wo$l* 4e wholly $na4le to 6enerate- %rima acie showin6 him to 4e a4ettor in the criminal %rosec$tion a6ainst )es%on*ent 0o.7. )es%on*ent 0o.12 L Da$6hterBinBlaw o )es%on*ent 0o.7 31. )es%on*ent 0o.12- the wi e o )es%on*ent 0o.11- is shown to ha.e recei.e* )s.1.9 crores rom )es%on*ent 0o.11. " ter ha.in6 recei.e* )s.1.9 crores rom her h$s4an*- she is shown to ha.e @6i.enA )s.1 crore to her 4rother one S$ryasonal Sin6h an* ret$rne* to )es%on*ent 0o.11 )s.19 lacs. !She is state* to ha.e 1e%t with hersel )s. 2: lacs o$t o the 6i t rom her h$s4an*&. S$ch *issection o $n*s $n*er

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.ario$s hea*s- or no ex%lica4le reason- $%on amal6amation o the amo$nts- wo$l* only res$lt in the im%$tation that they were the recei%ts 4y )es%on*ent 0o.7 alone. 32. )es%on*ent 0o.12 is also shown to ha.e another H+W car

asi*e rom the two cars o the same ma1e %$rchase* 4y )es%on*ent 0o. 11 rom loans ta1en rom 4an1s. (ne o those is sol*- tho$6h 4oth o them are shown as his assets. )es%on*ent 0o.11- a mere %ilot an* )es%on*ent 0o.12- a mere ho$sewi e- ha.e shown the most %re erre* ma1e o car 4y the amily ha.in6 se%arate H+Ws or the h$s4an* an* the wi e ac?$ire* o$t o nowhere. 33. The tar*y acco$nts o the assets an* income o )es%on*ent

0o.12 an* her ex%en*it$re showin6 only two amo$nts 6i.en to her 4rother an* her h$s4an* wo$l* %rima acie show her also as the a4ettor o )es%on*ent 0o.7. )es%on*ent 0o.18 L Da$6hter o )es%on*ent 0o.7 34. )es%on*ent 0o.18- who is a *a$6hter o )es%on*ent 0o.7- is shown to ha.e recei.e* rent rom one Galerina Sho%%in6 #entre in 2iranan*ani Gar*en- Powai- +$m4ai o )s.80 lacs rom one lat in "m4rosia H$il*in6 rom )s.75 lacs ormin6 a %art o her income. 2owe.er how she came to ac?$ire these assets- rom which the income is *eri.e*- is not shown. She has recei.e* loans rom 4an1s as well as %ri.ate %arties in lar6ely the same style as her other relati.es. )s.98 lacs is recei.e* as loan or the lat in "m4rosia H$il*in6. " 2on*a #ity car has 4een sol* o$t 4y her or )s.2 lacs. 2er income as %er her income tax ret$rn is shown to 4e )s.5 lacs !tho$6h it is not 1nown in which assessment year&. The loans ta1en 4y her rom .ario$s in*i.i*$als to the

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extent o )s.25 lacs *o not corres%on* with that income. 35. "si*e rom the a oresai* two immo.a4le %ro%erties rom

which she recei.es rent- another lat is shown in her name tho$6h the amo$nt is state* to 4e %ai* 4y )es%on*ent 0o.11. That %ayment is not shown as his ex%enseG the asset is shown to 4e o )es%on*ent 0o.18. 2er 4an1 acco$nt shows a cre*it 4alance o )s.18 lacs with two other acco$nts showin6 a cre*it 4alance o )s.00.00. She also has a tra*in6 acco$nt o the com%any rom which )es%on*ent 0o.10 carries on orwar* tra*in6 ha.in6 a 4alance o )s.;23B. The act that she has a tra*in6 acco$nt wo$l* show the so$rce o orwar* tra*in6 ma*e a.aila4le to her or entries to 4e shown in that acco$nt whene.er sit$ation %ermits m$ch as the more .ast entries o )es%on*ent 0o.10. Tho$6h a sho% is not shown to 4e her asset- )s.11 lacs are shown to 4e in.este* as Green Vally In.estments P.t. Lt*. 36. "si*e rom her ho$sehol* ex%enses o )s.10 lacs !which is

asi*e rom the ho$sehol* ex%enses o her h$s4an* o )s.2 lacs& are ex%enses or re%ayment o loans- ex%enses or the car- maintenance o the lats an* )s.12 lacs in.este* in orwar* tra*in6 in the commo*ities acco$nt !tho$6h the acco$nt itsel shows only a cre*it 4alance o )s. ;23B&. 37. Since in.estments in as many as i.e immo.a4le %ro%erties

an* orwar* tra*in6 acco$nt is shown or an in*i.i*$al who is otherwise a ho$sewi e- her income %rima acie cannot 4e ta1en to 4e satis actorily ex%laine* re?$irin6 her also to 4e an a4ettor o )es%on*ent 0o.7.

29

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)es%on*ent 0o.19 L SonBinBlaw o )es%on*ent 0o.7 38. )es%on*ent 0o.19- who is the sonBinBlaw o )es%on*ent 0o. 7 an* the h$s4an* o )es%on*ent 0o.18- is shown to ha.e recei.e* )s.72 lacs rom )es%on*ent 0o.11 !son o )es%on*ent 0o.7& an* )s.1 lac rom )es%on*ent 0o.7 as a 6i t. 2e is shown to ha.e %ai* 4ac1 )s.78 lacs to )es%on*ent 0o.11. )ecei%t o )s.72 lacs with re%ayment o )s.78 lacs or no other a%%arent reason is only an en*e.o$r to ma1e entries showin6 ex%enses. 2e is shown to ha.e also recei.e* )s.90 lacs $%on a sale o a lat in /in6stone Society in Powai. The lat itsel is not shown as his assetG how it was ac?$ire* is not shown. The %$rchase cost o the lat howe.er is shown as ex%enses o )s.9 lacs. The lat o )s.9 lacs is shown to 4e sol* or )s.90 lacs an* hence the *ates o ac?$isition an* sale 4ecame material 4$t which are not shown. 2e has shown to ha.e in.este* )s.90 lacs or 4oo1in6 a lat with G# #onstr$ctions #om%any o L$c1now. The 4ona i*es o ac?$isition o that %ro%erty can 4e *etermine* only $%on seein6 the 4ona i*es o the sale o the lat in /in6stone Society. 2e has 6i.en )s.5 lacs to his wi e )es%on*ent 0o.18 who is shown to ha.e recei.e* an income o that amo$nt rom him. 2e is shown to 4e ha.in6 $rnit$re worth )s.; lacs in the lat shown as the asset o his wi e- )es%on*ent 0o.18- o )s.5 lacs ! "nother lat shown to 4e a lat allotte* to )es%on*ent 0o.19 rom the #hie +inisterIs ?$ota in 2000 an* sol* in 200: at 10 times o the .al$e o the %$rchase %rice. 39. )es%on*ent 0o.19- who was 4ro$6ht $% 4y his 6ran*B ather

who was a )ationin6 ( icer- was himsel a ,$nior Dn6ineer in )eliance #om%any at L$c1now an* it is not ex%laine* how he ac?$ire* the a oresai* %ro%erty or how he ha* the $n*s to 6i.e loan o )s.5 lacs to his wi e- )es%on*ent 0o.18. 2ence tho$6h to the m$ch lesser extent- the

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income o )es%on*ent 0o.19 is also *is%ro%ortionate to his 1nown salarie* income an* the ac?$isition o the immo.a4le %ro%erties le t $nex%laine* ma1in6 him also a %rima acie a4ettor o )es%on*ent 0o.7. "#H =in*in6s 40. The re%ort o the "#H inter alia shows that lar6e che?$es an* cash amo$nts were *e%osite* in the acco$nt o one ,iten*ra Sin6h an* one De.en*ra Sin6h relate* to )es%on*ent 0o.7 an* "n1ita Sin6h)es%on*ent 0o.12 !*a$6hterBinBlaw o also shows the ex%lanation o satis actory3con.incin6A. 41. The re%ort also shows that the rent income o )s.12 lacs o H+W car has 4een sol* in cash yet )es%on*ent 0o.7& an* then trans erre* to )es%on*ent 0o.11!son o )es%on*ent 0o.7&. The re%ort )es%on*ents was not @entirely

)es%on*ent 0o.11 !son o )es%on*ent 0o.7& has not 4een s$4stantiate* 4y *oc$mentary e.i*ence an* contin$es to stan* in the name o De en*ant 0o.11 who re%ai* the 4an1 loan also. The %$rchase an* sale o the secon* car was also in cash an* which also contin$es to stan* in his name an* in his act$al %ossession. The concl$sion in the "#HIs re%ort a4o$t the car transaction r$ns th$s < The transaction regarding sale of the two cars thus appears to have been claimed for falsely projecting cash in hand by Narendramohan Singh. 42. The re%ort $rther shows the en6a6ement an* we**in6 $nctions o )es%on*ent 0o.11 !son o )es%on*ent 0o.7& or which ex%enses o )s.19-27-:9;3B an* 15-98-;953B res%ecti.ely were inc$rre* rom the 2DIL Gro$% 4an1 acco$nt yet the same i6$re o )s.15-98-;953B is shown as the ex%enses o )es%on*ent 0o.11 himsel . The re%ort

2:

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$rther shows two cars 6i te* to )es%on*ent 0o.7 4y one 2otelier "mit Di6.ijay Sin6h which are sol* 4y )es%on*ent 0o.7. Tho$6h the cars are not shown as his assets- the ex%enses or the cars incl$*in6 its %$rchase %rice- re6istration ees an* ins$rance are shown as the ex%en*it$re o )es%on*ent 0o.7. The re%ort $rther shows- as has 4een seen 4y this #o$rt also- that the loans an* a*.ances are shown to 4e nee*lessly ta1en rom certain %arties an* rotate* at later time to show re%ayment. 2owe.er .ast loans an* a*.ances ta1en s%ecially 4y )es%on*ent 0o.11 are shown to 4e witho$t interest an* the %ayment to other amily mem4ers are also shown to 4e witho$t claimin6 interest a%%arently or no reason. )s.2; crores are yet to 4e re%ai* as com%$te* in the re%ort. The concl$sion with re6ar* to )es%on*ent 0o.11 in the "#HIs re%ort is < The sheer magnitude of the various loans/advances obtained by Shri.Narendrmohan Singh gives reason for suspicion regarding the bonafides of the transaction. 43. With re6ar* to )es%on*ent 0o.10- the wi e o )es%on*ent

0o.7- 99 che?$es o )s.25-0003B each rom *i erent $n1nown %ersons amo$ntin6 to )s.11 lacs are shown to ha.e 4een *e%osite* in her 4an1 acco$nt an* later trans erre* to )es%on*ent 0o.11. Similar s$ch transactions are re lecte* in the 4an1 acco$nt o )es%on*ent 0o.18. The re%ort shows the concl$sion with re6ar* to )es%on*ent 0os.10 ' 18 th$s < no satisfactory explanation regarding these transactions is forthcoming. 44. " ter the collection an* collation o the a oresai* a66re6ate

amo$nts $na4ashe*ly shown as loans to an* rom .ario$s %arties exchan6in6 han*s within the amily an* .ario$s mo.a4le an* immo.a4le %ro%erties ac?$ire* an* sol* an* a ter arri.in6 at the a oresai*

2;

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concl$sion- as re%ro*$ce* hereina4o.e- the "#H has as1e* or an* acce%te* the ex%lanation o )es%on*ent 0os.7 to 19. The most material o these ex%lanations is the recei%t o )s.2; lacs ex%laine* as @4irth*ay 6i ts rom 101 %ersonsA. Whether the *onors ha* in*icate* those 6i ts in their income tax ret$rns or the concerne* year is not shown. In the %rece*in6 an* s$ccee*in6 years )es%on*ent 0o.7 is not shown to ha.e recei.e* s$ch 6i ts. The amo$nts are state* to 4e recei.e* in che?$es. The 4an1 acco$nt statements are state* to ha.e 4een @washe* away *$rin6 the *el$6e o ,$ly- 2005A. The statements can 4e o4taine* rom the 4an1 4y way o certi ie* co%ies o the acco$nt $n*er the Han1ersI Hoo1 D.i*ence "ct- 4$t the "#H ( icer has shown his inca%acity to in.esti6ate in that *irection. 2owe.er with re6ar* to these transactionsthe inal re%ort shows the o4ser.ation < Nevertheless since all the transactions were through ban! che"ues and since a large chun! of the total amount was transferred to Narendramohan#s loan account it was considered as expenditure of $ripashan!ar Singh and %altidevi and the amount claimed to have been received as birthday gifts has been considered as income. 45. Similarly the sale %rocee*s o the cars recei.e* 4y

)es%on*ent 0o.7 as 6i ts rom the a oresai* "mit Di6.ijaysin6h ha.e 4een treate* as income. The amo$nt o )s.11.55 lacs *e%osite* in cash in the 4an1 acco$nt o )es%on*ent 0os.7 ' 10 has 4een not consi*ere* as an asset $%on the %remise that it was re lecte* twice which as%ect tho$6h conten*e* 4y )es%on*ent 0os.7 ' 10 is not s$4stantiate*. The loan amo$nt o )s.8; lacs ta1en 4y )es%on*ent 0o.11 shown to ha.e 4een re%ai* is shown as income an* ex%en*it$re res%ecti.ely. )s.5 lacs claime* to 4e the ex%enses or the maintenance o a car has not 4een s$4stantiate* an* the amo$nt is treate* as ex%en*it$re o )es%on*ent 0o. 7.

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46.

" ter treatin6 .ario$s amo$nts as ex%en*it$re 4eca$se o or

*es%ite the ex%lanation o the )es%on*ents which were acce%te* or rejecte* res%ecti.ely- the inal concl$sion is an excess asset to the extent o )s. 11.:7K o.er the income o )es%on*ent 0os.7 to 19. We may mention that 4y no arithmetical calc$lation can any reasona4le or %r$*ent in.esti6ator or calc$lator come to the concl$sion that is re lecte* in the o icial re%ort o "#H. We o$tri6ht reject this erroneo$s calc$lation o the %ercenta6e o *is%ro%ortion o the assets o )es%on*ent 0os.7 to 19. We also reject the .ario$s entries showin6 ex%enses witho$t *oc$mentary e.i*ence. 47. It is ar6$e* on 4ehal o "#H that the %reliminary in?$iry

with )es%on*ent 0os.7 to 19 was man*atorily re?$ire*. OSee. P. S#!.3%44#, V&. T" S'.' *$ M.4!.& 1561 CR.L.J. 527P Tho$6h the ex%lanation re?$ire* to 4e 6i.en 4y a %$4lic ser.ant is essentially at the close o the trial in a criminal %rosec$tion- we may acce%t the co$rse a*o%te* 4y the "#H- 4$t in* it im%ossi4le to acce%t the acce%tance o the "#H an* the ex%lanation o the )es%on*ents either $%on seein6 the items o assets- income an* ex%en*it$re o$rsel.es or e.en $%on the "#HIs own o4ser.ation in the initial %ro6ress re%ort %rior to acce%tance o the ex%lanation. In any case- i the ex%lanation o )es%on*ent 0os.7 to 19 was *eeme* essential- we ail to $n*erstan* why the 4an1 acco$nts o those )es%on*ents were not ro>en as hel* in the case o S'.' *$ M.".!.&"'!. V&. T.+.& D. N *8- (1555) 6 SCC 9:5 an* why the immo.a4le %ro%erties o those )es%on*ents were not attache* as re?$ire* in s$ch cases an* as s%eci ically man*ate* in the #riminal Law "men*ment "ct- 1799 %rior to or at the time o the in?$iry to %rotect the assets 4ein6 in?$ire* into %en*in6 a satis actory- reasona4le ex%lanation

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which was re?$ire* to 4e o4taine* an* accor*in6ly so$6ht. 48. It is conten*e* on 4ehal o the Petitioner that the re6istration

o the criminal case is the most nat$ral se?$el to the extent o the assets o )es%on*ent 0o.7 an* his amily mem4ers shown 4y the Petitioner. In act the exercise $n*erta1en 4y the Petitioner thro$6h )TI a$thorities an* otherwise to 4rin6 to li6ht the assets show a rather acc$rate en$meration o these assets. There are .ery ew o them which ha.e 4een le t with ina*e?$ate *escri%tion so as to 4e iltere* o$t o the *ra6net in which )es%on*ent 0o.7 an* the other )es%on*ents wo$l* in* themsel.es. It isthere ore- conten*e* that it is or this #o$rt in its extraor*inary j$ris*iction to itsel ascertain an* concl$*e whether an =I) can 4e lo*6e* an* the %rosec$tion 4e ta1en to its le6itimate concl$sion. 49. o ence o The re?$irement o the stat$tory %ro.isions relatin6 to the 4ein6 in %ossession o *is%ro%ortionate assets is to

satis actorily acco$nt or it. "ny acco$nt or ex%lanation to ex%lain away entries which stare one in the ace is not contem%late* $n*er Section 18 !1& !e& o the Pre.ention o #orr$%tion "ct. #onse?$ently all the entries which merely show names o irms an* in*i.i*$als or e.en 4an1s witho$t the s$%%ortin6 *oc$mentary e.i*ence m$st 4e rejecte* as not satis actorily ex%laine*. The entire s$ch income is to 4e ta1en into acco$nt to see the extent o *is%ro%ortion. Hesi*es the ex%lanation to the section re?$ires the income recei.e* only rom a law $l so$rce an* which is intimate* in accor*ance with the %ro.isions o any law- essentially the Law o Taxation- to 4e allowe* as satis actorily ex%laine*. Income recei.e* an* %ai* rom an* to in*i.i*$als an* concerns- %$4lic an* %ri.ate- o lar6e amo$nts in .ario$s transactions is ar rom a law $l so$rce. Hesi*es the )es%on*ents ha.e 4een state* not to ha.e ile*

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income tax ret$rns in .ario$s years- interestin6ly- exce%t the years in which )es%on*ent 0o.7 stoo* or election an* hence the recei%ts were not acco$nte* or or intimate* to the taxation a$thority. OSee. J. P! / ; A,!. V&. S'.' 2000 C!.L.J. 915P 50. (nce the @ex%lanationA o the )es%on*ents is seen to 4e the Petitioner that the extent o

$nacce%ta4le- the s$4mission o

*is%ro%ortion is @a hi6hly $n*er.al$e* i6$re arisin6 o$t o a com%letely mala i*e exercise o %owerA m$st 4e acce%te*. 51. It is conten*e* on 4ehal o the "#H that the *is%ro%ortion is

re?$ire* to 4e con*one* an* hence is con*one*. It has 4een shown 4y the Petitioner that less than 10K *is%ro%ortion was acce%te* 4y the S$%reme #o$rt in the case o <!#&",.,.,4 V&. T" S'.' *$ M.4"-. P!.4 &" (1566) 1 SCC :19 which exten*e* to a ew la1hs o r$%ees in that case an* which was seen to 4e so at the en* o the trialG that was not a case o re $sin6 to try the %$4lic o icer. Hesi*es in the $rther case o B.C. C".'%!= 4# V&. U,#*, *$ I,4#. ; O!&. (1555) 9 SCC 6>5 the maxim$m relaxation allowe* 4y the S$%reme #o$rt was to the extent o 10K which co$l* not 4e $rther exten*e* lea.in6 the "#H no *iscretion not to %rosec$te. 52. The Petitioner claims that in .iew o the .ario$s cross

transactions shown 4y an* 4etween the acco$nts o the )es%on*ents who are a*mitte*ly amily mem4ers an* in their *ealin6s a*mitte*ly shown to 4e ta1in6 an* 6i.in6 o loans witho$t sec$rity an* interest- the a4etment o the o ence 4y the relati.es o )es%on*ent 0o.7- 4ein6 )es%on*ent 0os.10 to 19 is ma*e o$t an* they also re?$ire to 4e arrai6ne* as coB acc$se* as hel* in the case o P. N.??.//.? ; A,!. V&. S'.' (1555) 9

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SCC 555. 53. It is conten*e* on 4ehal o )es%on*ent 0o.7 that once the

"#H comes to the concl$sion that the e.i*ence was not eno$6h or re6istration o the o ence- the #o$rt cannot 6o into the merits or *emerits o the claim o the Petitioner in a P$4lic Interest Liti6ation. (DB)P. It is conten*e* that s$ch o%inion has to 4e orme* only 4y the In.esti6atin6 "$thority an* not the #o$rt. OSee. A1"#,.,4., J". ; O!&. V&. D#, &" M#&"!. AIR 159: SC 116 .,4 U,#*, *$ I,4#. ; O!&. V&. S%&"#? <%/.! M*4# ; O!&. 1556 (1) SCALE. It is conten*e* that the #o$rt 6i.in6 any *irection to in.esti6ate the case or to s$4mit a char6eBsheet wo$l* excee* its a$thority 4y $nwarrante* inter erence in accor*ance with its .iews to o.erwrite the *ecision o the In.esti6atin6 "$thority which is not %ermitte* in law. OSee. D. V ,@.'.&%1!./.,#./ ; O!&. V&. M. <. M*"., <!#&",./.(".!# ; A,!. (2005) 10 SCC >::P. 54. )eliance is %lace* on the case o M. C. M "'. V&. U,#*, *$ OSee. M.4"%! &" V&. C ,'!.? B%! .% *$ I,= &'#8.'#*, 6: (1555) DLT 791

I,4#. ; O!&. (200:) 1 SCC >06 that the #o$rt sho$l* not ta1e $%on itsel the tas1 o the *etermination o the 6$ilt o the in*i.i*$al in.ol.e* in a criminal %rocee*in6 or orm its o%inion one way or the other. In that case #HI was *irecte* to %lace the e.i*ence3material collecte* 4y the In.esti6atin6 Team alon6 with re%ort o the S.P. $n*er Section 1;: !2& o the #o*e o #riminal Proce*$re 4e ore the S%ecial ,$*6e to *eci*e in accor*ance with law.

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@We ha.e ne.ertheless to come to the concl$sion to *o j$st that $%on an o4jecti.e analysis- al4eit %rima acie- o the material %lace* 4e ore $sA. We %ro%ose to *o j$st that. The o4ser.ation in the case o M. C. M "'. !S$%ra& @we *o not thin1 that we sho$l* 6o 4eyon* the sameA relie* $%on 4y )es%on*ent 0o.7 in*ee* ta1es $s thro$6h the sta6e o *irectin6 the la$nchin6 o the criminal %rosec$tion $%on the material e.i*ence. ( co$rse we wo$l* exercise ca$tion as in the case o D#=#, R '! .' C ,'! V&. S'.' *$ < !.?. ; O!&. 200: (7) SCALE i we o$n* no %rima acie *isclos$re o the commission o any co6ni>a4le o ence. This case is ?$ite the contrary. We can easily %rima acie concl$*e that there is a co6ni>a4le o ence *isclose*. 2owe.er we *o not %ro%ose to 6o thro$6h the ela4orate re%ort o the "#H an* to consi*er collatin6 the entries o the income an* the assets o each o )es%on*ent 0os.7 to 19 alon6si*e the ex%enses shown a6ainst their names which co$l* 4e concl$*e* only $%on o4ser.in6 these entries rather min$tely. This exercise wo$l* certainly ha.e to 4e $n*erta1enG not 4y $s- 4$t $%on the o.erall .iew o extensi.e assets o )es%on*ent 0os. 7 to 19- 4y the in.esti6atin6 a6ency $n*er the Pre.ention o Pre.ention o +oney La$n*erin6 "ct- 2002. 55. It has 4een ar6$e* on 4ehal o )es%on*ents that the #orr$%tion "ct- an*

Petitioner co$l* well ha.e ile* a %ri.ate com%laint in the #o$rt o learne* +a6istrate ha.in6 j$ris*iction i a co6ni>a4le o ence is ma*e o$t 4y the Petitioner in s$%%ort o which we are shown ,$*6ments in the case o A?? I,4#. I,&'#'%' *$ M 4#(.? S(# ,( & E/+?*- &A U,#*, (R 84.)

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V&. U,#*, *$ I,4#. ; O!&. (1559) 11 SCC 5:2 .,4 A? B% P.4./& ; O!&. V&. U,#*, *$ I,4#. ; O!&. (2006) 9 SCC 161. It is also s$4mitte* that the Petitioner sho$l* ha.e himsel ile* a %ri.ate com%laint which co$l* ha.e 4een or*ere* to 4e in.esti6ate* 4y the +a6istrate- 4$t that this #o$rt may not inter.ene as o4ser.e* in the case o S" *,.,4., P.&C., V&. S'.' *$ B#".! ; O!&. (1556) 1 SCC 2::. ( co$rse- we may ha.e hel* 4ac1 o$r han*s an* *irecte* the Petitioner to lo*6e merely a %ri.ate com%laint i %rima acie case callin6 or in.esti6ation 4y a s%eciali>e* a6ency was not ma*e o$t. OSee. S.@#!# V.&% V&. S'.' *$ U''.! P!.4 &" ; O!&. (200:) 2 SCC >05P " %ri.ate com%laint co$l* certainly 4e ile* i $rther

s%eciali>e* in.esti6ation wo$l* not 4e re?$ire* as in the cases cite* a4o.e. 2owe.er- the acts shown 4y the com%lainant wo$l* re?$ire to 4e s$ icient to merit not only the lo*6in6 o the =I) 4$t to show the $ltimate char6e ma*e o$t a6ainst the acc$se*. 2ence in a case li1e this only the in.esti6atin6 a6ency wo$l* 4e e?$i%%e* to o4tain *oc$mentary e.i*ence to s$%%ort the acts shown 4y the Petitioner rom the .ario$s a$thorities an*3or the acc$se* themsel.es $%on interro6ation or $%on the acc$se* themsel.es showin6 the e.i*ence in s$%%ort o their case or inter%retin6 the e.i*ence $%on the a*mitte* exec$tion o the *oc$ments. =$rther the in.esti6atin6 o icer wo$l* 4e a4le to o4tain the sanction re?$ire* to %rosec$te )es%on*ent 0os.7 to 19. #onse?$ently e.en in a %ri.ate com%laint the +a6istrate wo$l* ha.e to or*er in.esti6ation $%on the com%lainant- s$ch as o the Petitioner herein- ma1in6 o$t a %rima acie case showin6 a co6ni>a4le o ence *isclose*- as has 4een *one 4y the Petitioner herein. S$ch a case is- there ore- not ri6ht or a%%ro%riate or a mere %ri.ate com%laint to 4e ile* an* hence the ar6$ment in that 4ehal %lacin6 reliance $%on the ,$*6ments $%on *iametrically *i erent

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acts wo$l* not j$sti y the )es%on*entsI contention o the #o$rt not exercisin6 its extraor*inary j$ris*iction in a P$4lic Interest Liti6ation. 56. ($r attention has 4een *rawn to the case o <%,8. N#/.

L +(". ; O!&. V&. S'.' *$ S#@@#/ ; O!&. (2010) > SCC 517 showin6 the cases in which the 2i6h #o$rt can %lay a correcti.e role in case o alle6ations o corr$%tion a6ainst a %$4lic o icer. It is hel* that that wo$l* 4e where there is a%athy- %artiality- o4str$ction in in.esti6ation %rocess- *estr$ction o e.i*ence or $n*$e %ress$re rom %ower $l interests when a s%eci ic .iolation o $n*amental ri6hts is shown. This is a case o an amal6am o the a oresai* %reBre?$isites in its e6re6io$s reach 4y )es%on*ent 0o.7 who still a%%ears to wiel* consi*era4le in l$ence o.er those in char6e o in.esti6ation. We are constraine* to o4ser.e that the concl$sion o the "#H- *es%ite its own o4ser.ation earlier- has 4een wro$6ht 4y latent intimi*ation as wo$l* 4e ex%ecte* rom %ersons in the %osition o )es%on*ent 0os.7 ' 11 $%on a mere %olice o icer. We wo$l*- there ore- 4e a4an*onin6 o$r *$ties i we *i* not %lay a correcti.e role to at least 4rin6 )es%on*ent 0os.7 to 19 to j$stice as en.isa6e* in o$r criminal j$stice system. 57. " host o ,$*6ments show to $s the law lai* *own which is

clear 4$t which wo$l* not 4e a%%lica4le to this case. The act that the PIL cannot 4e $se* or %ri.ate .en*etta OSee. N '% V&. S'.' *$ P%,3.1 ; O!&. (2006) 10 SCC 91>P or the ca$tion that is re?$ire* to 4e exercise* 4y the 2i6h #o$rt in its writ j$ris*iction OSee. S'.' *$ U''.!.,(".? V&. B.?C.,' S#,8" C".%$.? ; O!&. (2010) 7 SCC >02P or that the costs are 6rante* in the ri.olo$s PIL OSee. A&"*@ <%/.! P.,4 - V&. S'.' *$ W.B. (200>) 7 SCC 7>5P or that no character o any in*i.i*$al sho$l* 4e allowe* to 4e 4esmirche* OSee. D!. B. S#,8" V&. U,#*, *$ I,4#. ; O!&.

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(200>) 7 SCC 797P or that in a 6i.en case a %rosec$tion can 4e with*rawn 4y an or*er o the S$%reme #o$rt OSee. S" *,.,4., P.&C., V&. S'.' *$ B#".! ; O!&. (15:6) 1 SCC 2::P or that the com%laint m$st 4e ma*e initially to the %olice an* later to the +a6istrate OSee. P.,(".1".# P*+.'1".# B%'.,# ; O!&. V&. T" S'.' *$ M.".!.&"'!. ; O!&. W.P. N*&.260, 1>>5 *$ 2005 4 (#4 4 *, 10.12.2005 *$ B*/1.H#8" C*%!'P har*ly a%%ly in this case. 58. This is a case where the Petitioner has so$6ht to 4rin6

)es%on*ent 0os.7 to 19 to j$stice. The Petition has e.ince* a %rima acie case a6ainst them. The In.esti6atin6 "6ency has not o$n* that case to 4e ri.olo$sG nay- the In.esti6atin6 "6ency has o$n* almost entirely the assets shown 4y the Petitioner to 4e the correct assets in the names o the )es%on*ents. There is- there ore- no .en*atta shown. The only en*e.o$r is to show that the )$le o Law %re.ails. The Petitioner has not so$6ht to 4esmirch the character o any o )es%on*ents 0o. 7 to 19. 2e has only shown the tr$th o their ac?$isitions. " %ri.ate com%laint wo$l* not o4tain res$lts 4eca$se a ar reachin6 in.esti6ation is re?$ire*. Vast amo$nt o *oc$mentary e.i*ence is to 4e collecte* not only rom the )es%on*ents- 4$t i the )es%on*ents aile*- ne6lecte* or re $se* to show the e.i*ence with re6ar* to the ac?$isitions o their own mo.a4le an* immo.a4le %ro%erties or their own transactions ex%laine* 4y them- rom other so$rces s$ch as 4an1s- coBo%erati.e societies etc. Cn*er the acts o this case the ri6ht mo*e o o4tainin6 the j$stice when the in.esti6atin6 a6ency has so $tterly aile*- is thro$6h the writ #o$rt in a P$4lic Interest Liti6ation. 59. The PetitionersI %etition wo$l* there ore itsel ha.e to 4e

treate* as =I). The in.esti6ation which has th$s ar trans%ire* may 4e

8:

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a*o%te*. =$rther in.esti6ation only with re6ar* to the calc$lation o the extent o *is%ro%ortion o wealth o )es%on*ent 0o.7 as the %$4lic o icer an* )es%on*ents 10 to 19 as a4ettors- o4tainin6 the stat$torily re?$ire* sanction or %rosec$tion o )es%on*ent 0o.7- sei>$re o mo.a4le an* immo.a4le %ro%erties o )es%on*ent 0os.7 to 19 an* attachment or otherwise o the immo.a4le %ro%erties o )es%on*ent 0os.7 to 19 $n*er the #riminal Law "men*ment "ct- 1799 an* Section 102 o the #r.P.#. as artic$late* in the case o E&&.! L*8#&'#(& L'4. V&. V#,*4@%/.! R./(".,4!., V.??%=.! .,4 S'.' *$ M.".!.&"'!. #, C!. W. P. N*. 1520 *$ 2005 ile* in this #o$rt r3w the case o S%4"#! V.&.,' <.!,.'.@# V&. S'.' *$ M.".!.&"'!. #, C!. W. P. 715: *$ 2005 o this #o$rt wo$l* ha.e to 4e ma*e. We may mention that the sanction wo$l* 4e re?$ire* rom the S%ea1er o the +aharashtra Le6islati.e "ssem4ly as shown in the case o P.V. N.!&#/". R.* V&. S'.' (CBIDSPE) '(. AIR 155: SC 2120. The sanctionin6 a$thority shall ha.e to sanction or re $se to sanction %rosec$tion $%on co6ent reasons state* 4y him3her or his3her concl$sion within the time limit o o$r months as sti%$late* in the j$*6ment *ate* 81st ,an$ary 2012 o the 2onI4le S$%reme #o$rt in the case o S%1!./.,#., SC./- V&. M.,/*"., S#,8" showin6 the reasona4le time *$rin6 which the sanction m$st 4e 6rante* or re $se* as sanction re?$ire* to 4e 6i.en- li1e consent- cannot 4e $nreasona4ly withhel* an* m$st 4e containe* in a reasone* or*er- either o 6rant or re $sal thereo . ORDER 60. C%on consi*erin6 the acts o this case an* $%on the law ollowin6

cite* 4e ore $s we *eem it a%%ro%riate to %ass the or*ers3*irections<B

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(.)

#erti ie* %hotostat co%y o the memoran*$m o this Petition shall

4e treate* as the =I) o the Petitioner lo*6e* 4e ore the #ommissioner o Police- +$m4ai. (1) The initial re%ort o the "#H *ate* 80th +arch- 2011 which shows

the income- assets an* ex%en*it$re o )es%on*ent 0os.7 to 19 shall 4e ta1en as a com%lete in.esti6ation with re6ar* to the en$meration o the assets o these )es%on*ents. The concl$sion o the "#H a4o$t the *is%ro%ortion in its re%ort *ate* ;th ,$ly- 2011 is wholly rejecte*. (() We here4y a%%oint +r. "r$% Patnai1- #ommissioner o Police-

+$m4ai to contin$e with the in.esti6ation 4ase* $%on the =I) o the Petitioner containe* in this Petition an* the re%ort o the "#H *ate* 80th +arch- 2011 with re6ar* to the en$merate* assets o )es%on*ent 0os.7 to 19. (4) The ( icer shall collect the *oc$mentary e.i*ence with re6ar* to

the mo.a4le an* immo.a4le %ro%erties shown a6ainst the names o )es%on*ent 0os.7 to 19 4ein6 lats- sho%s- a6ric$lt$ral lan*s- 4$n6alowo ice3commercial %remises- motor cars- 4an1 acco$ntsrom the rele.ant ho$sin6 societies- 4an1s- )T( etc. orwar* tra*in6 acco$nt etc. rom the )es%on*ents themsel.es an* ailin6 which

( )

The ( icer shall in*e%en*ently calc$late an* arri.e at his

concl$sion a4o$t the *is%ro%ortion rom the a oresai* =I) an* the "#HIs re%ort *ate* 80th +arch- 2011 *isre6ar*in6 the "#H in*in6 re erre* to in %ara 99 an* 95 a4o.e an* the concl$sion in the "#H )e%ort *ate* ; th ,$ly 2011.

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($)

The o icer shall o4tain the stat$tory sanction or %rosec$tion

o )es%on*ent 0o.7 with reasons o the Sanctionin6 a$thority as shown in %ara 57 a4o.e. (8) The o icer shall sei>e an* attach the mo.a4le an*

immo.a4le %ro%erties o )es%on*ent 0os.7 to 19 as %er law shown in %ara 57 a4o.e. (") (#) The a oresai* o icer shall therea ter re%ort to $s. We re rain rom %assin6 any ex%ress *irection or sei>$re o

4an1 acco$nts o the )es%on*ents as %er the law ha.in6 seen the $tility o s$ch exercise in .iew o the act that most o 4an1 acco$nts ha.e alrea*y 4een com%letely washe* o$t 4y se.eral o these )es%on*ents as alle6e* 4y the Petitioner. (3) We may mention that we ha.e 6i.en these *irections only

with re6ar* to the o ence o criminal miscon*$ct o )es%on*ent 0o.7 an* the a4etment 4y )es%on*ent 0os.10 to 19 $n*er the Pre.ention o #orr$%tion "ct an* we %ass no *irection or any or*er with re6ar* to any other alle6ations or com%laints o the Petitioner or which the Petitioner may a*o%t %rocee*in6s in accor*ance with law. (@) P$t $% the Petition 4e ore this Hench on 4oar* on 17 "%ril 2012 or CHIEF JUSTICE ROSHAN DALVI, J.

com%liance re%ort o the o icer.

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:1.

"t this sta6e- the learne* co$nsel or res%on*ent 0os.7 an*

10 %rays that o%eration o this or*er 4e staye* or some time in or*er to a.ail o $rther reco$rse in accor*ance with law. :2. Since we ha.e as1e* the #ommissioner o Police- +$m4ai to

contin$e with the in.esti6ation 4ase* $%on the a.erments ma*e in the %etition an* the "#H re%ort o 80 +arch 2011 an* 4e ore ta1in6 any $rther action- the o icer will s$4mit the re%ort 4e ore this #o$rt which is to 4e *one 4y 17 "%ril 2012- we *o not acce*e to the re?$est or the stay o this or*er.

CHIEF JUSTICE

ROSHAN DALVI, J.