Bangalore District Court
The State Of Karnataka vs K.A.Uthappa on 5 September, 2018
Spl.C.160/2005
1
IN THE COURT OF THE LXXVI ADDITIONAL CITY CIVIL AND
SESSIONS JUDGE AND SPECIAL JUDGE, BENGALURU CITY
(CCH77)
Present: Sri Sachin Kaushik R.N.,
B.Sc.,LL.M.,
LXXVI Addl.City Civil & Sessions Judge
& Special Judge, Bengaluru.
Dated this the 5th day of September 2018
Spl.C.No.160/2005
Complainant The State of Karnataka,
By Police Inspector, Karnataka
Lokayukta Police Wing, City Division,
Bengaluru.
(Rep. By Spl.Public Prosecutor)
vs
Accused K.A.Uthappa, s/o K.N.Appaji, 65 years,
former Joint Commissioner,
Commercial Tax Department,
Davangere.(now retired)
(Rep. By Sri Sandesh J. Chouta
Advocate)
1.Nature of Offence Offence punishable under Section 13(1)(e) R/w 13(2) of Prevention of Corruption Act, 1988.
2. Date of commission 8.5.2000 of offence 2 Spl.C No 160/2005
3. Date of First 5.5.2000 Information
4. Date of recording of 20.4.2015 evidence
5. Date of closing of 21.8.2018 evidence
6. Date of pronouncement 05.09.2018 of Judgment
7. Result Acting u/s 235(1) Cr.P.C., the accused is acquitted of the offence punishable u/s 13(1)(e) R/w 13(2) of Prevention of Corruption Act.
3Spl.C No 160/2005 J U D G M E N T The case of the prosecution is that the accused, being public servant, joined as Commercial Tax Officer on 5.8.1974, and from 5.8.1974 to 8.5.2000, working as Joint Commissioner of Commercial Taxes as on 8.5.2000, has made Assets of Rs.52,94,332.19, his expenditure was Rs.17,79,641.44. The total of Assets & Expenditure comes to Rs.70,73,973.63. His income was Rs.25,19,793.95, thereby his disproportionate assets comes to Rs.45,54,179.68 i.e. 180.73%. The Lokayukta Police have filed charge sheet against the accused for the offence u/s 13(1)(e) R/w 13(2) of Prevention of Corruption Act, 1988.
2. The accused has denied the charges and claimed to be tried.
3. The prosecution has examined in all 7 witnesses and got 77 documents marked.
4. The accused has denied the allegations in his S.313 Cr.P.C. statement.
5. Heard Learned Spl.P.P and Learned Advocate for accused.
4Spl.C No 160/2005
6. The points that arise for determination are as follows:
1. Whether the prosecution proves beyond reasonable doubt that the accused has committed offence punishable u/s 13(1)(e) R/w 13(2) of Prevention of Corruption Act, 1988?
2. What order?
7. The answers to the above points are:
Point No.1: In the Negative
Point No.2: As per the final order, for the
following:
R E A S O N S
8. Points No.1: PW1, Sri Venkatachalapathy, Panch witness, has deposed that, on 5.5.2005, he & CW2, Veeranna, went to Lokayukta Office at 4.30 p.m. Sri A.L.Desai, asked them to come the next day. He was working as Sericulture Extension Officer. On 6.5.2000, he, CW2 & CW4, Roopa Rani had all come to office of CW1, Sri A.L.Desai. (He has been on 9.2.2015, reported, as Dead). As accused was not available, they were asked to come on 7.5.2000. At. 6.30 a.m., on 7.5.2000, all of them went to house of accused, at No.1131, West of Chord Road, Bengaluru. Mahazar 5 Spl.C No 160/2005 was conducted and marked as Ex.P1. Gold & Silver items, Passbooks & other items were seized.
9. PW2, Sri Anice Gonsalves, working as Desk Officer in Finance Department, has deposed that, the Finance Minister, accorded Sanction on 19.10.2005, after perusing all documents. He has executed the said order on 29.10.2005. The same is marked as Ex.P2, and this court, finds the same, running into 4 pages, reasoned legal and valid.
10. PW3 Sri Sri K.N.Srinivasan, working as Assistant Engineer in Technical Wing, Karnataka Lokayukta then, has deposed that, he inspected the residential building of accused at No.1131, 11 th Cross, 2nd Stage, West of Chord Road, Mahalakshmipuram, Bengaluru, on 4.5.2001 & 5.5.2001, in presence of accused, and found the building containing basement, ground, first and second floor in part. The basement, ground and first floor were built during 1989 to 1991 and second floor during 1997 to 2000. The cost of construction, excluding site is Rs.19,91,000/.
11. PW3, on 27.7.2001 and 28.7.2001, has also inspected the house of accused at Horuru, Somavarapet, Kodagu. It contained basement, ground floor and first floor in part, constructed during 6 Spl.C No 160/2005 199697 and the cost of construction, excluding site is Rs.12,08,000/. The valuation of both buildings is Rs.31,99,000/, marked at Ex.P3. Nothing material useful has come in cross examination of PW3.
12. PW4, Sri Jayadeva Prakash, Joint Director of Statistical Wing of Karnataka Lokayukta then, has deposed that, on 31.8.2004, he received letter from S.P., Lokayukta to furnish expenses of accused, and his family members from 5.8.1974 to 7.5.2000. He assessed based on Pay Commission Report of 198586, and the National Sample Survey Report of Karnataka, for 198687, and Consumer Price Index of Karnataka. He has found average domestic expenditure on food items, as Rs.4,62,246/. His note, Report & covering letter are marked as Ex.P3 to P6 respectively.
13. In the crossexamination, he has stated that, the family of accused, comprised of accused, his wife and 3 sons. There is nothing to disbelieve his evidence.
14. PW5, Sri A.N.Rajanna, working as Dy.S.P., in Lokayukta then, has deposed that on16.12.2002, he obtained Report of Educational Expenses of children of accused from 199394 to 199798 & 199798 to 199899 from S.Nijalingappa College, 7 Spl.C No 160/2005 Bengaluru. The same is marked as Ex.P7. Report from Head Master, Vidyavardhaka Sanga High School, Bengaluru, is marked as Ex.P8 & Ex.P9 from 199293 to 199697, Ex.P10 is the letter of Principal, M.S.Ramaiah Institute of Technology of 19992000, Ex.P11 is letter from Vijayanagara Club. Ex.P12 is letter from Metropolitan Club. Ex.P13 is letter of ISKON about donations made by accused. Ex.P14 is letter of Principal, Dr.Ambedkar Technical University, of fees of Abhinay in 199889. Ex.P15 is letter of Karnataka State Cricket Association Club House. Ex.P16 is letter of Principal, National College, Jayanagar, Bengaluru, of Abhinay from 199698.
15. In the crossexamination, nothing useful to disbelieve above evidence has come forth, and the accused has admitted the Educational expenses of his children in S.313 Cr.P.C. statement.
16. PW6, Sri M.C.Dasharatha Murthy, working as Police Inspector in Karnataka Lokayukta then, has deposed that, he took charge from A.N.Rajanna, Dy.S.P., Lokayukta, as per Authorization dated 3.1.2003. The said Authorization is marked as Ex.P17. He received letter from Senior SubRegistrar, Madikeri, on 30.1.2003 about details of Ashoka Plantations Pvt.Ltd., Ibni Valavadi village, from 1.4.1988 to 29.1.2003. The same is marked as Ex.P18.
8Spl.C No 160/2005 Ex.P19 is letter of Tahsildar, Madikeri with respect to lands in Sy.No.74, 75, 78/6, 88/13, 87 and 97/2 of Ibni Valavadi village. Ex.P20 identified by him, is letter of Manager of Customer Care of Citi Bank, furnishing statement of accounts, Ex.P21 is also letter of Tahsildar, Madikeri, with RTC Extracts & Jamabandi. Ex.P22 is letter of LIC, Virajpet, Ex.P23 is letter of Syndicate Bank, Madikeri, Ex.P24 is letter of BESCOM.
17. Ex.P18, page 478 of volume1, shows accused as joint owner with his brother, K.A.Prabhakara, of land bearing Sy.No.78/6, 88/13, & 87, showing purchase for Rs.7 lakhs on 8.12.1988. The document is given by Senior SubRegistrar, Madikeri, and half of 7 lakhs i.e., Rs.3.5 lakhs has been taken under Asset of accused. It is a public document, and has not been specifically denied by accused. Ex.P20 shows Rs.92,203/ as balance in Citi Bank, in name of Avinash, which can be taken in Assets.
18. PW7, Sri M.S.Srinivas, working as Police Inspector in Lokayukta, Davangere then, has deposed that, the file was handed over to him, as accused was working as Joint Commissioner of Commercial Tax in Davangere. Ex.P25 is his Authorization dated 18.8.2004.
9Spl.C No 160/2005
19. Ex.P25 to P30 shows the details of vehicles of accused and his family members. Maruti Esteem Car No.KA05N4004, stands in name of seller, N.Chandrashekar Reddy, as shown in Ex.P27 & P28. It belongs to wife of accused, Nalini as shown in Ex.P26. Ex.P29 shows purchase price of Yamaha RX 125 KA02Y8117, as Rs.46,080/.
20. Explanation of accused with Schedules is marked as Ex.P31.
21. PW7 has identified the I.T.Returns of accused and his wife and two sons, Abhinay Thimmaiah & Avinash Uttappa. The same are marked as Ex.P32 to P36. Salary details of accused is marked as Ex.P37 and P40, showing total salary as Rs.20,42,963.95.
22. PW7 identifies the Expenditure & Maintenance details of 2 two wheelers and 1 four wheeler of accused. The same is marked as Ex.P38. Ex.P39 is details of D.A.arrears, showing total of Rs.1,31,506/. The food expenditure details is shown as Rs.4,62,246/ as per Ex.P4 to P6.
23. PW7, further identifies the Tax details of H.No.870, Thonachikoppal, Mysuru, of accused, as Rs.6,288/. The same is 10 Spl.C No 160/2005 marked as Ex.P41. Rs.58,681/ is telephone expenses of accused, marked as Ex.P42.
24. PW7 further states that, the accused's brother, Prabhakar, sold land to Ashoka Plantations for Rs.7,00,000/, and covering letter of SubRegistrar, Mercara, is marked as Ex.P43, and the certified copy of registered sale deed is marked as Ex.P44. Ex.P45 is the NSC details of accused, showing face value of Rs.5000/. Ex.P46 is the Tax details of House No.1131, showing total tax paid amount of Rs.16,426/. Ex.P47 is the Horticultural income of accused, which is Rs.34,31,800/.
25. PW7 further states that, he got the details of Educational expenses of 3 children of accused. The same is marked as Ex.P48, which shows Rs.555/ for LKG of Abhinaya, Rs.8,900/, Rs.10,971/ & another Rs.10,971/ paid in Residential School, Bengaluru, and also Rs.555/ paid in Sri Arvindo Vidya Mandir. He has shown the total expenses as Rs.1,10,456.50, in his Final Report.
11Spl.C No 160/2005
26. PW7 identifies Ex.P49 that gives details of house loan of accused. The accused had taken loan of Rs.2,00,000/ and repaid by paying Rs.4,06,049/. Ex.P50 is the tax paid over the house, that shows total amount paid, as Rs.9,600/.
27. PW7 also states that he has collected details of agricultural tax paid by accused, which is Rs.8,058/, marked as Ex.P51. Ex.P52 is the details of amount paid by accused on gas cylinders, which is total Rs.15,188.92. Ex.P53 is the Income Tax Returns of the accused from 199394. Ex.P54 is the details of rent received by accused on House No.870 in Mysuru, which is Rs.56,600/. Ex.P57 is the APR of accused. Ex.P58 is the details of tax paid over land bearing Sy.No.155/5 in Somavarapet, that shows payment of Rs.2,542/. Ex.P61 is the letter of AEE, BESCOM that shows the total expenditure of Rs.79,113.72. Ex.P62 is the Final Report.
28. PW7 further states that the accused gave donation to ISKON, which is marked as Ex.P66, showing donation of Rs.51,111/, from 22.12.1994 to 5.9.1997. The Source Report is marked as Ex.P67. The Authorization dated 5.5.2000 is marked as Ex.P68, and FIR as 12 Spl.C No 160/2005 Ex.P69, and Panchanama dated 8.5.2000 as Ex.P70. Ex.P71 is the details of agricultural income, in Sy.No.151/1. Ex.P71 is the Horticultural income of accused, which comes to Rs.13,54,700/. Ex.P73 is the details of agricultural income of accused, showing the net total agricultural income as Rs.1,54,330/. Ex.P74 toP76 are also the details of agricultural income and expenditure. Ex.P77 is the salary details of accused.
29. In the crossexamination, PW7, has stated that, the disproportionate assets is Rs.45,54,179.68. In paragraph No.50, page No.23, as well as paragraph No.46, page No.21, of his deposition, he has clearly said that, he has shown Agriculture, Horticulutre, Coffee & Commercial crops income of accused as Rs.44,78,760/ in Final Report, Ex.P62, on the strength of Reports at Exs.P47, 72, 73, 75 & 76. He says that, he has not included the same, as it was not shown by accused in his I.T.Returns and not fully shown in APR. The same i.e., para No.46 is as such, " I have not included the agriculture, horticulture and coffee and commercial crops income of total Rs.44,78,000/ of accused, as it was not fully shown in APR. The said income of Rs.44,78,760/ is shown in Ex.P75 and 76, report of Sr.Liaison Officer, Coffee Board and Ex.P73, report of Asst.Director of Horticulture, Zilla 13 Spl.C No 160/2005 Panchayath, Mercara and Ex.P47, which is the report of Sr.Horticulture Officer, ZP, Somwarpet." Paragraph No.50, is as such, " It is true that, the accused had agricultural income of Rs.44,78,760/ as per my final report. Witness volunteers that, the accused being Agricultural Income Tax Officer from 1981 to 1984 has not shown the same in his I.T.returns. Witness volunteers that, the accused has started filing I.T.returns from 199394 onwards."
30. Just because accused has not shown in I.T.Returns, the actual income shown in Ex.P47, 72, 73, 75 & 76, generated out of 15.26 acres in Somvarpet, 21.28 acres on Kaggodu & Koddur, 30.43 acres in Horur, shown in paragraphs No.51, 54, 55 of his deposition, Rs.44,78,760/ should not have been excluded. This court finds the exclusion, wrong and improper. Further, PW7 in paragraph No.52 of his deposition, has said that accused has subsquently paid Agricultural Income Tax of Rs.8,058/ as shown in Ex.P51. Ex.P47 alone shows that income as Rs.34,31,800/, paragraph 16 of deposition.
31. At paragraph No.53, page No.25 as well as para No.22, page No.10, paragraph No.44, page No.20, of deposition of PW7, PW7 has admitted that the Rental income of Rs.56,600 as shown in 14 Spl.C No 160/2005 Ex.P54, generated out of House No.870 in Mysuru is excluded, as this too was not shown in Income Tax Returns, but shown in APR & Schedule, Ex.P31. He also admits at paragraph No.44 that, Rs.4,00,000/ sale consideration of said house i.e., house No.870, is not included in income, as it was not shown in I.T.Returns.
32. PW7 has included the purchase price of H.No.870 in Assets, then, he had to show the subsequent sale by accused for Rs.4,00,000/ and Rental income of Rs.56,600/ in income. Because, it is not shown in I.T.Returns, same cannot be rejected or excluded, moreso, when at paragraph No.56, page No.26, he says that, the accused utilizing said Rs.4,00,000/, has purchased site No.1131, in Mahalakshmipuram, Bengaluru. He shows the site value in assets, but does not show sale consideration received by accused in income. This too, this court finds wrong & improper.
33. The decision of the Hon'ble Supreme Court reported in State of Tamil Nadu v N.Suresh Rajan & ors, dated 6.1.2014, and decision of Hon'ble High Court of Karnataka, in S.P.Raju, s/o Papaiah v Lokayukta, dated 2.3.2016, is applicable, wherein, it is held that, the Income Tax Returns or the A.P.Rs, cannot be treated as conclusive evidence.
15Spl.C No 160/2005
34. If the said Rs.44,78,760/ Agricultural, Horticultural, coffee & commercial income Rs. 4,00,000/ Sale consideration received Rs. 56,600/ Rental income Total: Rs.49,35,360/ is included in Income, the Income exceeds, Assets & Expenditure, and there is no disproportionate assets of Rs.45,54,179.68 .
35. This court finds the Assets, Expenditure & Income of accused as follows:
Assets sl.no. Description of assets Amount (Rs.) 1 Salary particulars 3,41,49490 2 Cost of site and house constructed on 22,05,00000 site No.1131, West of Chord Road, 2nd Stage, Bengaluru 3 Cost of house bearing No.155/3, 6,04,00000 Horuru Village 4 Cost of house No.870, 1,49,06767 Saraswathipuram, Mysuru 5 Site No.453, Sector No.F2, Fane Ideal 1,51,20000 Home Township, Kenchanahalli, Bengaluru South Taluk 6 Site No.163/02 Fane Ideal Home 55,00000 16 Spl.C No 160/2005 Township, Kenchanahalli, Bengaluru 7 Land measuring 20,19 guntas at Horur 3,50,00000 village, Suntikoppa Taluk, Kodagu District, standing in the joint names of accused's Officer & his brother K.A.Prabhakara 8 Maruti Esteem X car No.KA05N 2,40,05500 4004 9 Yamaha Motorcycle 46,08000 10 Cash 3,50000 11 Gold ornaments 67,04000 12 Silver articles 15,00000 13 Household articles 9,48,69000 14 4 NSCs 5,00000 15 Telephone expenses No.23496026 2,16000 16 HUF share amount 34,67000 17 HUF Policy No.720064652 paid 8,47000 18 Membership fee of Karnataka State 15,00000 Cricket Association, Bengaluru 19 Membership fee of Vijayanagara club, 1,10000 Bengaluru 20 Membership fee of Metropolitan Club 5,00000 Bengaluru 21 Syndicate Bank, Madikere, S.B.A/c 25585 No.13417 22 Citi Bank, Bengaluru, A/c 72496 No.5:029171809 23 Citi Bank, Bengaluru, A/c 81526 17 Spl.C No 160/2005 No.516865880 24 Canara Bank, Bengaluru, S.B.A/c 26,69382 No.00017171 25 Corporation Bank, Rajajinagar, 5,09875 Bengaluru, S.B.A/c No.23210 26 State Bank of Mysuru, West of Chord 10,34703 Road, Bengaluru, S.B.A/c No.8854 27 Canara Bank, Bengaluru, S.B.A/c 1,23565 No.10543 28 Canara Bank, Bengaluru, S.B.A/c 1,63330 No.10541 Total: 52,94,33219 Expenditure Sl.no. Description of Expenditure Amount(Rs.) 1 Educational expenses 1,10,44650 2 Household expenses 4,62,24600 3 Monthly premium towards Karnataka 4.72500 Stores Cricket Association, Bengaluru 4 Annual premium to Vijayanagar Club, 4,26000 Bengaluru 5 Annual premium to Metropolitan club, 36000 Bengaluru 6 Amount paid through cheque to 51,11100 International Society for Krishna Consciousness, Bengaluru 7 Expenses towards Gas cylinders 15,18892 8 Telephone charges 58,68100 9 Tax for site No.1131 6,72000 18 Spl.C No 160/2005 10 Tax for site No.453, Ideal Homes 23,67000 11 Tax for site No.163/02 Ideal Homes 6,64000 12 Vehicle expenses 16,36500 13 Insurance & Tax paid to Yamaha RX 2,70500 125 14 Water charges to H.No.1131, 16,32440 Bengaluru 15 Electricity charges to H.No.1131, 79,11372 Bengaluru 16 Income Tax Returns of family 26,42200 members of accused.
17 Repayment of loan obtained from 4,06,04900 Canfin Homes Ltd.
18 Property tax with respect of House 16,42600 No.1131, Bengaluru 19 Agricultural Income tax in respect of 8,05800 land in Horuru village 20 Property tax in respect of H.No.870, 6,28800 Thonachikoppal, Mysuru 21 Stamp & Registration charges in 52,52000 respect of land in the joint names of accused & his brother Prabhakar 22 Expenses towards cultivation of coffee 23,57000 23 Property tax paid to house property in 2,54200 Horuru village 24 Purchase of Ambassador car No.MYM 20,00000 7965 25 Purchase of Maruti 800 Car No.CKP 60,00000 874 26 Professional Tax 13,99400 19 Spl.C No 160/2005 27 Income Tax 1,28,96130 28 House Board Allowance 60,31790 29 Motor cycle Advance 60,56000 30 PWD expenses 7,45500 31 ADA 1,07400 32 R.V.D 18,67800 33 Miscalleneous expenses 8,16970 Total expenses: 17,79,64144 Income Sl.no. Description of Expenditure Amount(Rs.) 1 Salary and other allowances 20,42,96395 2 Loan obtained from Canfin Homes 2,00,00000 P.Ltd 3 Loan obtained from Canara Bank, 25,00000 Rajajinagar Branch, Bengaluru 4 Refund amount from Income Tax 32,93000 Department 5 HBA Amount received from 74,40000 Government by accused 6 Vehicle Advance received 77,00000 7 Sale consideration received from sale 17,50000 of Ambassador car 8 Sale consideration received from sale 50,00000 of Maruti car No.CKP 874 9 Agricultural, Horticultural, Coffee & 44,78,76000 Commercial income 20 Spl.C No 160/2005 10 Sale consideration of Mysuru House 4,00,00000 No.870 11 Rental income of Mysuru House 56,60000 No.870 Total: 74,55,15395 Assets : Rs.52,94,33219 + Expenditure: Rs.17,79,64144 Total: Rs.70,73,97363
36. Income is more than Assets & Expenditure. Therefore, for the said reasons, this court has come to the conclusion that, the prosecution has failed to prove the guilt of accused, beyond reasonable doubt. The benefit of doubt is given to accused, and Point No.1 is answered in the Negative.
37. Point No.2: For the aforesaid reasons, this court proceeds to pass the following:
O R D E R Acting u/s 235(1) Cr.P.C., the accused is acquitted of the offence punishable u/s 13(1)(e) 21 Spl.C No 160/2005 R/w 13(2) of Prevention of Corruption Act. Bail bond of accused stands cancelled.
(Dictated to the Judgment writer, on computer, and then pronounced by me in the open court on this the 5th day of September 2018) (Sachin Kaushik R.N) LXXVI Addl.City Civil & Sessions Judge & Special Judge, Bengaluru City 22 Spl.C No 160/2005 A N N E X U R E List of witnesses examined on behalf of the prosecution :
PW1 K.NVenkatachalapathi PW2 Anice Gonsalves PW3 K.S.Srinivasan PW4 Jayadeva Prakash PW5 A.N.Rajanna PW6 M.C.Dasharathamurthy PW7 M.S.Srinivas
List of documents marked on behalf of prosecution:
Ex.P.1 Search mahazar dated 7.5.2000 Ex.P.1(a) to (m) Signatures of PW1 Ex.P.2 Sanction order Ex.P.2 (a) and Signatures of PW1
(b) Ex.P.3 Valuation report dated 3.3.2013 Ex.P.4 Food expenditure report Ex.P.4(a) Signature of the PW4 Ex.P.5 Domestic expenses estimate Ex.P.5(a) Signature of PW4 Ex.P.6 Covering letter Ex.P.6(a) Signature of the PW4 Ex.P.7 Report Ex.P.8 Report Ex.P9 to 16 letters Ex.P.17 Authorization & Notification 23 Spl.C No 160/2005 Ex.P18 Letter from Senior SubInspector, Madikeri Ex.P.19 Letter from Tahsildar, Madikere along with Jamabandi Ex.P.20 Letter from Citi Bank Manager Ex.P.21 RTC extract Ex.P.22 Letter from LIC office, Virajpet Ex.P.23 Letter from Syndicate Bank, Madikeri Ex.P.24 Letter from Assisstant Executive Engineer(Electrical) Ex.P.25 Authorization Ex.P.26 Covering letter dated 23.8.2004 Ex.P.27 & 28 Bextract of Maruti Esteem car Ex.P.29 Letter dated 11.1.05 Ex.P.30 Bextract of motorcycle Ex.P.31 Explanation Ex.P.32 Covering letter dated 22.9.2004 Ex.P.33 IT returns Ex.P.34 IT returns Ex.P.35 Income tax returns Ex.P.36 Documents received from Income tax officer Ex.P.37 Salary details of accused Ex.P.38 Details of 2 two wheelers Ex.P.39 Details of DA arrears Ex.P.40 Details of accused Ex.P.41 Letter to Commissioner, Mysore Ex.P.42 Details of landline telephone Ex.P.43 Covering letter Ex.P.44 Registered sale deed Ex.P.45 Letter to Post Master Ex.P.46 Letter to Commissioner, BDA Ex.P.47 Letter to Horticultural Department 24 Spl.C No 160/2005 Ex.P.48 Details of educational expenses of children of accused Ex.P.49 Letter to Assistant General Manager, Canfin Homes Ex.P.50 Letter to commissioner, Muda, Mysuru Ex.P.51 Letter to Asst.Director, lAgricultural Income Tax Officer Ex.P.52 Letters to Indane Gas & Himu Distributor Ex.P.53 Letter to Income tax Officer, ward No.3, Davangere Ex.P.54 Letter to Deputy Conservator of Forest, Social forest Division, Mysuru Ex.P.55 & 56 Letter to A.C. Mercara Ex.P57 Letter to Commissioner of commercial Taxes Ex.P.58 Letters to Secretary, Gramapanchayat Ex.P.59 Letter to LIC, Richmond road, Bengaluru Ex.P.60 Letter to Canara Bank Branch Manager, Bengaluru Ex.P.61 Reply of AEE, BESCOM Ex.P.62 Final Report Ex.P.63 Letter to Tahsildar, Mercara Ex.P.64 Letter to Branch Manager, Canara Bank, Rajajinagar, Bengaluru Ex.P.65 Letter to Joint Director Commercial Taxes, Davangere Ex.P.66 Information from President, ISKON Ex.P.67 Source Report Ex.P.68 Letter dated 5.5.2000 Ex.P.69 FIR 25 Spl.C No 160/2005 Ex.P.70 Panchanama Ex.P.71 Letter to Commisioner of Commercial Tax Ex.P.72 Details of Horticultural income Ex.P.73 Agricultural details of accused from Somavarapet Ex.P.74 Agricultural details of accused from Mercara Ex.P.75 Expenditure statement of land of accused in Kaggodlu village Ex.P.76 Details of accused furnished to Liaison Officer, Mercara Ex.P.77 Particulars of accused List of witnesses examined on behalf of the accused:
Nil List of documents marked on behalf of the accused:
Nil (Sachin Kaushik R.N) LXXVI Addl.City Civil & Sessions Judge & Special Judge, Bengaluru City 26 Spl.C No 160/2005 27 Spl.C No 160/2005 28 Spl.C No 160/2005 29 Spl.C No 160/2005 30 Spl.C No 160/2005