- (1.) J. C. Mishra, J. This application has been filed by accused Rajendra Prasad Tyagi, an I. A. S. Officer, for quashing the FIR relating to Crime No. 497 of 1997 under Section 13 (1) (E) read with Section 13 (2) of Prevention of Corruption Act, 1988 (hereinafter called 'the Act' for convenience), P. S. Civil Lines, Meerut.
(2.) THE prosecution case is that an in come tax raid was conducted by the In come Tax Officers on 21-1- 97 and found the assets disproportionate to the income of the applicant. At that time he was posted as Special Secretary, Minority Welfare Cell at Lucknow. THE Income Tax Department started making enquiry re garding undisclosed money, jewellery, bullion etc. found at the house. Simultane ously, the U. P. Government ordered an investigation to be conducted by U. P. Vigilance Establishment at Dehradun Sector Dehradun. THE investigation dis closed that while serving the State on vari ous responsible posts the applicant had collected money amounting to Rs. 14,00,000/- besides cash, bullion, orna ments etc. found during the raid by In come Tax Officers, it was found that the accused had several houses in the name of his wife, sons and other persons besides cars, computer, mobile phones, washing machine, fridge, portable stereo, compact system (sic) F. T. 377, air conditioners, Maruti Van etc. The Inspector U. P. Vigilance es tablishment lodged a report at P. S. Civil Lines, District Meerut on 25th October, 1997 which was registered under Section 13 (1) (E) read with Section 13 (2) of the Act. The applicant feeling aggrieved by the registration of the case and apprehend ing his arrest has filed this application for quashing the FIR on the ground that or naments, cash, bullion etc. found by the Income Tax Officers during the raid did not belong to him but to the Securi Tech India Pvt. Ltd. and other persons. He filed copy of the applications moved by the aforesaid concerns and other persons before the Assistant Director of Income Tax, Ghaziabad, Deputy Commissioner Income Tax, Special Range, Ghaziabad, Commis sioner, Income tax, Meerut and Chairman Central Board of Direct Taxes, Delhi (annexures 2 to 5 to the application) which indicates that the aforesaid concern had claimed the cash and other valuables etc.
(3.) IT has also been contended that the sons, wife and other relations of the appli cant were well placed and the house, car and other articles were purchased from their own legal income. I have heard Sri Rajendra Kumar, learned counsel for the applicant and learned Additional Govenment Advocate.;