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Bail Application No. 311/2021
CNR No. MHCC02н005323н2021
IN THE COURT OF SPECIAL JUDGE FOR C.B.I.
FOR GREATER BOMBAY AT MUMBAI
BAIL APPLICATION NO. 311 OF 2021
IN
REMAND APPLICATION NO. 407 OF 2021
(Case No. RC 0262021A0006нCBI/ACB/Mumbai dated 08/04/2021)
SHRI. DILIP KUMAR,
Age 40 years, Occ.:Service,
Residing at Flat No. 501, First Floor,
Balaji Darpan, Plot No. 19, Ulwe,
SectorнII, Raigad.

Applicant/
Orig. Accd. No. 1
V/s.
THE CENTRAL BUREAU
OF INVESTIGATION, ACB,
Mumbai.

Respondent/
Orig. Complainant
CORAM :
H.H. THE SPECIAL JUDGE,
SHRI. JAYENDRA C. JAGDALE,
(C. R. No. 51).

DATED :
12th May, 2021.

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Bail Application No. 311/2021
Mr. V.N. Shingnapurkar, Ld. Adv. for the applt./orig. accd. no. 1.
Mr. P.K.B. Gaikwad, Ld. P.P. for the CBI/ACB/Respdt.

ORAL ORDER
This is the application placed by the applicant/original
accused no. 1 Shri. Dilip Kumar for grant of bail u/sec. 439 of the Code
of Criminal Procedure against whom the offence punishable u/sec. 7 of
Prevention of Corruption Act, 1988 has been registered by the Central
Bureau of Investigation, ACB, Mumbai.

The case of prosecution in nutнshell :н
On receiving a written complaint dated 06/04/2021 of
Shri. Ismail M. Khan, Managing Director of Index Logistics Private
Limited, addressed to the Superintendent of Police, CBI, ACB, Mumbai,
a search was conducted on 24/03/2021 by the Income Tax Authorities
in his office at 105, Ascot Centre, Next to Hilton Hotel, Sahar Airport,
Andheri (East), Mumbai, residence of the complainant at Cн53,
Rustomji Central Park, AndheriнKurla Road, Andheri (East), Mumbai
and Guest House at 1006, Orranela, Vasant Oasis, Makwana Road,
Marol, Andheri (East), Mumbai. The company is in the business of Air
Cargo Service, both domestic and international. The company is IATA
registered agent for providing the logistic services. The Income Tax
Authorities seized various documents, one desktop computer, 2 CPUs
and SIM Cards during search and kept all the seized items in one of the
cabins of office of complainant and sealed the cabin under their seal. It
is alleged in the complaint that on 27/03/2021, applicant/accused Shri.
Dilip Kumar, Inspector, Income Tax, who was part of the Search Team,
had called the complainant on his mobile and came to meet him at his
residence in the evening. During the said meeting, applicant/accused
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Bail Application No. 311/2021
Shri. Dilip Kumar, Inspector demanded Rs. 20,00,000/н to help him in
the investigation being conducted by the Income Tax Authorities. On
28/03/2021, accused Shri. Ashish Kumar, Inspector, Income Tax, who
was also part of the Search Team, called the complainant on his mobile
and met him at Goregaon, Near Oberoi Mall in the evening. During the
said meeting, accused Shri. Ashish Kumar, Inspector, also demanded Rs.
10,00,000/н for helping him in the investigation being conducted by the
Income Tax Authorities. He has also called him on 05/04/2021 and
reiterated his demand. It is further alleged in the complaint that on
31/03/2021, Shri. S. N. Rai, Inspector, who was also part of the Search
Team, called the complainant on his mobile and met him at Ballard
Estate, Fort, Mumbai in the evening. During the said meeting, Shri. S.
N. Rai, Inspector also gave assurance to help him in the investigation
being conducted by the Income Tax Authorities, in exchange of bribe.
However, no specific amount was mentioned by him. On 05/04/2021,
Shri. S. N. Rai, Inspector had again called him and asked him to meet
and further discuss the matter. The said complaint was marked to Shri.
Suresh Iyer, PI, CBI, ACB, Mumbai for verification. The complainant
does not wish to pay any bribe to the applicant/accused Shri. Dilip
Kumar and accused Shri. Ashish Kumar, both Inspectors of Income Tax
and Shri. S. N. Rai, Inspector of Income Tax, as such he has lodged the
complaint with the Superintendent of Police, CBI, ACB, Mumbai for
taking necessary legal action.
The verification of complaint by Shri. Suresh Iyer, PI
established the demand of undue advantage of Rs. 5,00,000/н by
accused Shri. Ashish Kumar, Inspector and demand of undue advantage
of Rs. 10,00,000/н by applicant/accused Shri. Dilip Kumar, Inspector in
the form of bribe.

The verification with respect to Shri. S. N. Rai,
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Bail Application No. 311/2021
Inspector has revealed that he has made an attempt to obtain undue
advantage from the complainant, but is not ready to discuss about the
bribe amount over phone.

The contents of complaint and the
verification carried out thereafter revealed that applicant/accused Shri.
Dilip Kumar, accused Shri. Ashish Kumar and Shri. S. N. Rai, Inspectors
of Income Tax Department, have committed offence punishable u/sec.
7(a) of Prevention of Corruption Act, 1988 (as amended in 2018).
After obtaining the specific consent from the Government of
Maharashtra u/sec. 6 of the DSPE Act, 1944, a regular case is registered
and entrusted to Shri. Ashish K. Chavan, PI for investigation.

The
present case was registered on 08/04/2021 consequent to verification
of written complaint made by Shri. Ismail M. Khan on 06/04/2021,
Managing Director of Index Logistics Private Limited, having his office
at Andheri, Mumbai, alleging regarding demand of bribe of Rs.
10,00,000/н and Rs. 5,00,000/н by applicant/accused Shri. Dilip Kumar
and accused Shri. Ashish Kumar, both are Inspectors of Income Tax
Department, Mumbai respectively and regarding demand of bribe by
one Shri. S. N. Rai, Inspector, Income Tax, Mumbai for helping the
complainant with respect to his pending investigation with the Income
Tax Authorities.

During verification, the demand of bribes of Rs.

10,00,000/н and Rs. 5,00,000/н by the applicant/accused Shri. Dilip
Kumar and accused Shri. Ashish Kumar respectively, was confirmed.
Thereafter efforts were made to catch the accused redнhanded while
accepting the demand amount of Rs. 10,00,000/н and Rs. 5,00,000/н
and the applicant/accused Shri. Dilip Kumar and accused Shri. Ashish
Kumar were caught redнhandedly demanding and accepting the bribe
amounts from the complainant and the representative of complainant in
presence of independent witnesses.

After being caught redнhanded,
demanding and accepting the bribe, the applicant/accused Shri. Dilip
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Bail Application No. 311/2021
Kumar and accused Shri. Ashish Kumar were arrested on 08/04/2021
and search of their residential premises was conducted u/sec. 165 of
Cr.P.C. in the intervening night of 08/04/2021 and 09/04/2021. The
search of incriminating documents/articles, which are under scrutiny.
The search at certain addresses of accused, is still ongoing. During
search conducted at the residential premises of applicant/accused Shri.
Dilip Kumar at Flat No. 501, Balaji Darpan, Sector 2, Ulwe, Raigad,
unaccounted cash to the tune of Rs. 7,00,000/н and details of property
purchased/investments in the name of wife of applicant/accused Shri.
Dilip Kumar and his own name, were found.
Heard arguments advanced by Ld. Advocate for the
applicant/original
accused
CBI/ACB/Respondent.

no.

1
and
Ld.

P.P.

for
the
The Ld. Advocate for applicant/accused has
reiterated the contents of application.

The prosecution has raised
objection to grant prayer in the application. It has filed say on record
vide Exн2. I have perused the application and documents produced on
record on behalf of the applicant/accused. I have also perused the say
filed by the CBI.
The applicant/accused has filed this application for bail
contending that he is a public servant working with the Income Tax
Department as Inspector.

The officers of CBI during investigation,
arrested the applicant/accused on 08/04/2021. The allegations are of
commission of offence u/sec. 7 of Prevention of Corruption Act, 1988.
The officers of CBI in followнup action, conducted searches at his
residential premises and seized cash of Rs. 7,00,000/н. He has fully
associated and coнoperated in the present investigation. There are no
past antecedents on the part of applicant/accused. In the result, the
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Bail Application No. 311/2021
applicant/accused has prayed to allow his application for bail.
The prosecution has filed its reply and vehemently opposed
the bail application. It has been claimed by the prosecution that the
applicant/accused Shri. Dilip Kumar had made a clear demand of Rs.
10,00,000/н from the complainant in the case, which was verified in
presence of independent witnesses.

The applicant/accused had
accepted bribe money of Rs. 10,00,000/н from the complainant after
agreeing over the phone to meet him.

The applicant/accused was
apprehended by the CBI team redнhanded and the bribe money of Rs.
10,00,000/н was recovered from him. The said applicant/accused was
part of the Income Tax Team that had conducted searches at the
premises of the complainant, was aware of the tax matter of
complainant and had demanded and accepted Rs. 10,00,000/н from the
complainant in exchange of helping him with his tax matter pending
with the Income Tax Department. Recovery of huge unaccounted cash
to the tune of Rs. 7,00,000/н and papers related to property purchased,
were recovered at the time of search of residential premises of
applicant/accused. The applicant/accused being a public servant and
holding a sensitive post in the Investigation Unit of Income Tax
Department handling several important tax matters, has committed
grave offence of demand and acceptance of bribe.

The economic
offences are serious in nature, as it affects the economic fabric of
nation.

There is every possibility that if granted bail, the
applicant/accused will make efforts to influence the complainant and
witnesses of this case, which would be against the interest of fair
investigation and the presence of applicant/accused in judicial custody
is required for completion of investigation. Therefore, the prosecution
has prayed to reject the bail application filed by the applicant/accused.

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Bail Application No. 311/2021
According to the prosecution, after obtaining the necessary
consent from the Government of Maharashtra State on dated
08/04/2021, trap was laid and applicant/accused Shri. Dilip Kumar was
caught redнhanded while demanding and accepting the bribe amount of
Rs. 10,00,000/н from the complainant and Rs. 5,00,000/н by another
accused Shri. Ashish Kumar from the driver of complainant Mr. Rahul
Sharma. Same was recovered in presence of panch witnesses. Currency
notes were also found the traces of phenolpthelien powder, wherever
solution of sodium carbonate was sprinkled. The number of currency
notes was also tallied.

Handwash of right and left hands of
applicant/accused Shri. Dilip Kumar and accused Shri. Ashish Kumar
were also taken, which turned into light pink in colour, which also
collected in separate clean bottles and sealed under the dated
signatures of panch witnesses. Black colour backpack bag and grey
colour backpack bag of the applicant/accused Shri. Dilip Kumar and
accused Shri. Ashish Kumar, where the bribe amount was kept by them,
also found the traces of phenolpthelien powder wherever paste of
sodium carbonate was applied.

The conversation between the
complainant Rahul Sharma and the accused persons was also recorded
in the Micro SD Card, which was also seized and sealed under the dated
signature of panch witnesses.

Printed site map of the places of
occurrence i.e. acceptance of the bribe amount, was downloaded from
maps.google.com and lastly detailed Trap Panchanama proceeding
concluded at about 4.00 hrs. on dated 09/04/2021 under the dated
signature of panch witnesses, complainant and other team members,
participated in the trap proceeding.
According to the Ld. P.P. for CBI, the investigation, which is
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Bail Application No. 311/2021
at very initial and nascent stage presently, most of the contentions in
the
application
of
accused,
are
their
concocted
defence,
is
inconsequence at this stage and can not be considered, unless and until
ascertained its genuineness and confronted to accused persons and
witnesses during investigation.

The record and scrutiny of the
documents seized, are under process. There is tendency of most of the
economic offenders fleeing from the country after commission of the
fraud. There is every likelihood that the accused may try to flee from
the country and influence the witnesses and will abscond from joining
the investigation, which will seriously prejudice the case and the
evidence
to
be
collected/adduced.

By
considering
the
high
ranking/influential position in their department, there is every
likelihood that the accused may tamper or destroy the evidence.
Considering the nature, seriousness and gravity of the offence,
possibility can not be ruled out to influence the relevant persons, who
could be main or vital witnesses in the case to destroy the relevant
documents pertaining to the case. The charges in the FIR against the
accused are very serious in nature and the role and active participation
of the accused is primaнfacie found.

The material facts and
circumstances are pointed out towards the guilt of accused only. In this
case the applicant/accused along with coнaccused, had entered into a
criminal conspiracy and in furtherance of the same, official position has
been grossly misused and dishonestly archestrated the search and
seizure. The document seized, is yet to be scrutinized. If the accused
released on bail, then he will influence the scrutiny by hook or crook
and will find fault on the part of complainant and will slap the
summons upon him and implicate the false case in order to prevent the
complainant and his driver Mr. Rahul Sharma to tender the evidence.
Hence, there is no merit in the averments and submissions made by the
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Bail Application No. 311/2021
accused in his support, as his role in this case is quite vital. The present
case is under active investigation and the present applicant/accused is
also highly influential and will hamper the investigation.

Arguments and discussion :н
The applicant/accused has contended that he has fully
associated and coнoperated with the investigation and he is ready to do
so even after releasing on bail. In this context it is material to note that
the applicant/accused was caught redнhanded while demanding and
accepting the bribe amount of Rs. 10,00,000/н from the complainant.
The same amount was recovered in presence of five witnesses and
currency notes were found the traces of phenolphthalein powder,
wherein solution of the sodium carbonate was sprinkled.

Moreover
before trap, verification proceeding dated 06/04/2021 revealed
conversation
taken
place
between
the
complainant
and
the
applicant/accused. This was recorded in the Micro SD Card Number
Exн1. Thus, vital piece of evidence against the applicant/accused was
collected prior to the trap as well as on the date of trap. There was no
question of any coнoperation or association. Similarly, in case under
Prevention of Corruption Act, past antecedent of the accused, can not
be considered at the time of decision of bail application. Therefore, the
contention of Investigating Agency that the investigation is at initial
stage and not yet completed, has a material bearing with this present
matter. The statement of various witnesses including the complainant,
the said five witnesses and other material witnesses, is yet to be
recorded.
It is also pertinent to note that the material witnesses
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Bail Application No. 311/2021
include the employees of Income Tax Department and other concern
persons, who are either Income Tax Assessee or connected with their
Income Tax Department. Obviously, the possibility can not be ruled out
that the applicant/accused may try to influence the concern witnesses
before completion of investigation.

Similarly, it has also come on
record that the said bribe amount was collected for distribution among
other Income Tax Officers.

Obviously, the Investigating Agency is
required to investigate as for whom the said bribe amount was collected
by the present applicant/accused.
During the course of arguments, the Ld. Advocate of
applicant/accused has placed reliance upon the observations of Hon’ble
Supreme Court in the case of Sanjay Chandra v/s. CBI [(2012)1 SSC
49], wherein the Hon’ble Lordship has observed regarding the
individual personal liberty of the accused person. However, it has to be
remembered that the factual aspect of said case is different from the
present case. In the case of Sanjay Chandra (cited supra), the chargeн
sheet was already filed. On the other hand, in the present case, the
investigation is still going on. The statutory period of 60 days is yet to
expire.
Similarly, the Ld. Advocate of applicant/accused has also
placed reliance upon the observations of Hon’ble Supreme Court in the
case of Manoranjana Sinh @ Gupta v/s. CBI [(2017)5 SSC 218],
wherein the Hon’ble Lordship has also observed regarding the
individual personal liberty of the accused person. However, it has to be
remembered that the factual aspect of said case is different from the
present case. In the cited case, the chargeнsheet was already filed. On
the other hand, in the present case, the investigation is still going on.

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Bail Application No. 311/2021
The statutory period of 60 days is yet to expire.
Similarly, the Ld. Advocate of applicant/accused has also
placed reliance upon the observations of Hon’ble Supreme Court in the
case of Prasant Kumar Sarkar v/s. Ashish Chatterjee & Anr.
[(2010)14 SSC 496]. It is not helpful to the applicant/accused, but it
is helpful to the prosecution, as in this case, the bail granted by the
Hon’ble High Court and after being appealed by the complainant, it has
been cancelled by the Hon’ble Supreme Court.
Thus,
the
citations
placed
on
record
by
the
applicant/accused are materially different from the factual aspect of
present case. In the present case, the applicant/accused is entitled to
place an application for bail after change of circumstances or
completion of investigation.
In the circumstances, the application deserves to be
rejected. Accordingly, I proceed to pass the following order :н
ORDER
Bail Application No. 311/2021 in Remand Application
No. 407/2021 stands rejected and disposed of accordingly.
(Order dictated and pronounced in open court.)

(Jayendra C. Jagdale)
The Special Judge for CBI,
City Civil & Sessions Court,
Gr. Bombay.

Dated : 12/05/2021
Dictated on
Transcribed on
Signed on
Delivered to Certified
Copy Section on
: 12/05/2021
: 12/05/2021
: 12/05/2021
:
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Bail Application No. 311/2021
УCertified to be true and correct copy of the original signed
judgment/orderФ.
Upload Date & Time : 12/05/2021 at 2.15 p.m.
Gitalaxmi R. Mohite
Name of the Stenographer
H.H.J. SHRI. JAYENDRA C. JAGDALE (C. R. No. 51)
Date of pronouncement of judgment/order :н12/05/2021
Judgment/order signed by the P.O. on :н12/05/2021
Judgment/order uploaded on :н12/05/2021