JUDGEMENT
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(1.) THROUGH this writ application, extraordinary jurisdiction of this Court has been sought to be invoked for quashing an order, as contained in Memo No. 3542/J dated 26.9.2006, issued by the
Secretary, Law Department, Bihar, Patna (respondent no. 1), whereby sanction for prosecution of
the petitioner in Jharia P.S. Case No. 75 of 1991 was accorded.
(2.) LEARNED counsel appearing for the petitioner submits that while the petitioner and one Shankar Prasad Kedia were posted as Assistant Commissioner, Commercial Taxes at Jharia Circle and one
Motilal Vidyarthi was posted as in -charge Deputy Commissioner, Commercial Taxes, Jharia Circle,
53 pages of Form -F and 25 pages of Form -E -1 (one booklet) of Commercial Tax Department at Jharia Circle, Dhanbad were found missing, for which a case was lodged under Section 409 of
Indian Penal Code against Bachu Prasad Rajak, Head clerk, and Shiv Shankar Ram, Clerk, posted
in the said Circle.
In course of investigation, Deputy Superintendent of Police, Sindri, who was the Supervising Authority, suspected the hands of Motilal Vidyarthi, Deputy Commissioner, Commercial Taxes, as
well as one Dharmendra Kumar Sinha, a peon, and, therefore, directed the Investigating Officer to
investigate the case as to whether those persons had had any connivance with the other
accused. However, investigation was taken up by the Deputy Superintendent of Police, C.I.D
(Food) Bihar, Patna.
(3.) IN course of investigation, Deputy Superintendent of Police, C.I.D (Food), Bihar, Patna, found complicity of said Motilal Vidyarthi and Dharmendra Kumar Sinha along with other two named
accused persons. Accordingly, supplementary charge -sheet was submitted on 3.2.1999, wherein
nothing was reported against the petitioner, still D.I.G., C.I.D (Food) vide its letter dated 4.4.2000
(Annexure -5) wrote a letter to the Administrative Department of the petitioner for according
sanction against this petitioner and other accused persons. When the said proposal for sanction
was placed for consideration before the Commissioner -cum -Secretary, Commercial Tax Department,
Bihar, Patna (respondent no. 2), it was noted that the custodian of those Forms was Mr. Motilal
Vidyarthi, Deputy Commissioner, Commercial Taxes, still sanction has been sought against the
petitioner and, therefore, opinion was given to have advice of the Department of Law in the
matter of granting/refusing sanction against the petitioner. The matter on being placed before the
Law Department, it opined that merely on raising doubt, no criminal proceeding can be started,
rather the Department, if so likes, may take decision for departmental proceeding. On receipt of the
said opinion of the Law Department, the Commissioner -cum -Secretary, Commercial Tax
Department, Bihar, Patna (respondent no. 2) made recommendation on 7.10.2004 before the
Minister, Commercial Taxes, State of Bihar, for refusal of the sanction, which stood concluded but
after two years of the said decision, the Secretary, Law Department, Bihar, Patna (respondent no.
1) accorded sanction for prosecution against the petitioner vide its order, as contained in Letter No. 3542/J dated 26.9.2006 (Annexure -8), which has been sought to be quashed.;