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Karnataka High Court

Smt. Raksha T vs The State Of Karnataka on 23 October, 2025

Author: S.R.Krishna Kumar

Bench: S.R.Krishna Kumar

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                                                          CRL.P No. 2991 of 2025
                                                      C/W CRL.P No. 5197 of 2025

                 HC-KAR




                      IN THE HIGH COURT OF KARNATAKA AT BENGALURU

                          DATED THIS THE 23RD DAY OF OCTOBER, 2025

                                             BEFORE                                R
                        THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR
                     CRIMINAL PETITION NO. 2991 OF 2025 (482(Cr.PC) / 528(BNSS)
                                               C/W
                     CRIMINAL PETITION NO. 5197 OF 2025 (482(Cr.PC) / 528(BNSS)

                IN CRL.P No. 2991/2025

                BETWEEN:

                1.     SMT. RAKSHA T
                       W/O CHETHAN NARAYAN
                       AGED ABOUT 35 YEARS
                       OCC HOME MAKER
                       RF/ATNO 107, 7TH CROSS
                       30TH MAIN, K G MEDICAL COLLGE
                       BSK III STAGE, VTC, BENGALURU SOUTH
                       BENGALURU 560 085.
                       PRESENTLY R/AT BAHRAIN.

                2.     SRI CHETHAN NARAYAN
                       S/O LATE NARAYANA GANIGA
                       AGEDABOUT 40YEARS
Digitally signed by    OCC MEDICALPRACTISIONER
CHANDANA B M           R/ATNO 2-83, KRISHNA GANIGASHOUSE
                       NAVUNDA, KUNDAPURA TALUK
Location: High         UDUPI DISTRICT 576 224
Court of               PRESENTKY R/AT BHARAIN.
Karnataka                                                          ...PETITIONERS

                (BY SRI. ARUNA SHYAM, SENIOR COUNSEL FOR
                    SRI. M.R. BALAKRISHNA, ADVOCATE)
                AND:
                1.     THE STATE OF KARNATAKA
                       BY BASAVESHWARNAGAR POLICE STATION
                       BENGALURU
                       REP BY ITS STATE PUBLIC PROSECUTOR
                       HIGH COURT BUILDNG
                       BANGALORE 560 001.
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2.     VIVEK P HEGDE
       S/OLT PRABHAKAR J HEGADE
       AGED ABOUT 47 YERS
       R/ATNO 76, 1ST 'J' CROSS
       SHARADAD COLONY
       BASAVESHWARNAGAR
       BENGALURU CITY 560 079.
                                                  ...RESPONDENTS

(BY SRI. K. NAGESHWARAPPA, HCGP FOR R-1
    SRI. BRIJESH PATIL, AND
    SRI. AJITH A.SHETTY, ADVOCATES FOR R-2)

        THIS CRL.P IS FILED U/S 482 CR.PC (FILED U/S 528 BNSS)
PRAYING TO QUASH THE FIR AND COMPLAINT IN CR.NO.37/2024 DATED
04.02.2025 FOR THE ALLEGED OFFENCE P/U/S 316(2), 318(4), 3(5) OF
BNS 2023 AND U/S 21 OF BUDS ACT, 2019 BY THE RESPONDENT NO.1
BASAVESHWARA NAGAR POLICE STATION AND NOW PENDING ON THE
FILE OF HONBLE PRL. CITY CIVIL AND SESSIONS JUDGE, AT
BENGALURU (CCH-1)


IN CRL.P NO. 5197/2025

BETWEEN:

RAJESHWARI P N
W/O RAMAKRISHNA RAO T
AGED ABOUT 65 YEARS R/AT NO.107,
7TH CROSS, 30TH MAIN,
BANASHANKARI 3RD STAGE,
NEAR K G MEDICAL COLLEGE
BENGALURU SOUTH,
BANASHANKARI IIND STAGE
BENGALURU-560 085.
                                                 ...PETITIONER

(BY SRI. TONY SEBASTIAN, SENIOR COUNSEL FOR SRI. RAJATH,
ADVOCATE)

AND:

1.     THE STATE OF KARNATAKA
       BY BASAVESHWARANAGARA
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      POLICE STATION
      REPRESENTED BY
      THE STATE PUBLIC PROSECUTOR,
      HIGH COURT BUILDING
      BENGALURU-560 001.

2.    VIVEK P HEGADE
      S/O LATE PRABHAKARA J HEGADE
      AGED ABOUT 47 YEARS,
      R/AT NO.76, 1ST J CROSS
      SHARADA COLONY
      BASAVESHWARANAGARA
      BENGALURU CITY-560 079.
                                                   ...RESPONDENTS

(BY SRI. K. NAGESHWARAPPA, HCGP FOR R-1
    SRI. BRIJESH PATIL, AND
   SRI. AJITH.A.SHETTY, ADVOCATES FOR R-2)

     THIS CRL.P IS FILED U/S.482(FILED U/S.528 BNSS) CR.P.C PRAYING
TO QUASHING THE FIR DATED 04.02.2025 REGISTERED IN CRIME
NO.37/2024 BASAVESHWAR NAGAR P.S., FOR THE OFFENCE P/US/
316(2),318(4),3(5) OF BNS 2023 AND U/S.21 OF BUDS ACT 2019 PENDING
BEFORE THE Ld. PRINCIPAL CITY CIVIL AND SESSIONS JUDGE AT
BENGALURU.

       THESE PETITIONS ARE BEING HEARD AND RESERVED ON
24.07.2025 COMING ON FOR PRONOUNCEMENT OF ORDERS THIS DAY,
THE COURT MADE THE FOLLOWING:-


CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

                           CAV ORDER

       Both these petitions arise out of Crime No.37/2024 dated

04.02.2025 registered by the 1st respondent - Police for offences

punishable under Sections 316(2) , 318(4) and 3(5) of BNS, 2023
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and Section 21 of the Banning of Unregulated Deposit Schemes,

Act 2019 (for short 'the BUDS Act'). It is an undisputed fact and

the matter of record that the impugned FIR was registered

pursuant to the impugned complaint dated 04.02.2025 lodged by

Sri. Vivek P. Hegde, who is the 2nd respondent - de facto

complainant in both the petitions.

      2. Crl.P.No.21995/2025 is preferred by accused Nos. 3 and

5, while Crl.P.No.5197/2025 is filed by accused No.2. Accused Nos.

1 and 4 are not before this Court in the present petitions.

      3.   Heard learned Senior counsel for the petitioner and

learned Addl. SPP for 1st respondent- State as well as learned

counsel for 2nd respondent and perused the material on record.

      4. In addition to reiterating the various contentions urged in

the petitions and referring to the material on record, learned Senior

counsel for the petitioners submits that the impugned complaint

and FIR seek to convert a civil dispute into a criminal dispute by

giving a cloak of criminality to an essentially criminal transaction,

which is impermissible in law. It is submitted that the impugned

complaint and FIR do not disclose the commission of any

cognizable offences by the petitioners and that the invocation of
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Section 21 of the BUDS Act and registration of the FIR by the 1st

respondent is also illegal and invalid as per the provisions

contained in the BUDS Act.      It is therefore submitted that the

impugned complaint and FIR deserve to be quashed. In support of

his submissions, learned Senior counsel placed reliance upon the

following judgements:-

         (i) Srijith vs. State of Karnataka - Crl.P. No.
   201497/2024 dated 24.01.2025;

         (ii) Nijamuddin Jakati vs. State of Karnataka - Crl.P.
   No. 103201/2024 dated 04.10.2024;

         (iii) Abdul Rahman Khan vs. State of Karnataka -
   Crl.P. No. 101916/2023 dated 31.08.2023;

         (iv) Shailesh Kumar vs. State of Uttar Pradesh - 2025
   SCC OnLine SC 1462;

          (v) Manish vs. State of Maharashtra - 2025 SCC
    OnLine SC 707;

          (vi) Staish Chandra Ratan Lal vs. State of Gujarat -
    (2019) 9 SCC 148;

          (vii) Manjunatha Reddy vs. State of Karnataka -
    Crl.P. No. 2390/2025 dated 16.06.2025.


      5. Per contra, learned Addl. SPP for the 1st respondent -

State submits that the averments made in the impugned complaint
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and FIR clearly disclose the commission of the offences by the

petitioners. It is also submitted that the complaint does not indicate

that a purely civil transaction is sought to be converted into criminal

proceedings, especially when it is permissible in law to initiate /

institute both civil and criminal proceedings by the 2nd respondent.

It is also submitted that the Karnataka State Police Department has

adopted a Standard Operating Procedure (SOP) dated 30.10.2021

under the BUDS Act, which clearly indicates that the invocation of

Section 21 of the said Act in the FIR is perfectly legal and proper

and the contention of the petitioners cannot be accepted in the light

of the judgment of the co-ordinate Bench of this Court in the case

of Yellappa Sham Managutakar- Crl.P.100048/2024 dated

17.01.2025. It is therefore submitted that there is no merit in the

petition and the same is liable to be dismissed.

      6. So also, learned counsel for 2nd respondent - de facto

complainant submits that there is no merit in the petition and that

the same is liable to be dismissed.

      7. Before adverting to the rival submissions, it is necessary

to extract the impugned complaint (Translated version) which reads

as under:-
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     04/02/2025

     To,
     The Police Inspector
     Basaveshwaranagar Police Station
     Basaveshwaranagar,
     Bengaluru - 560 079

     From,
     Vivek P. Hegde, S/o Late Prabhakar J. Hegde,
     Aged approximately 47 years,
     Address: No. 76, 1st J Cross,
     Sharada Colony,
     Basaveshwaranagar - 560 079.
     Mobile: 9742210284

     Respected Sir/Madam,

     Subject:     Request for appropriate legal action against
     Ramakrishna Rao, his wife Smt. Rajeshwari Rao, their
     children Smt. Raksha Thonse, Rahul Thonse, and Chetan
     Narayan for committing acts of cheating, fraud, breach of
     trust, and criminal conspiracy.

     I, the undersigned/complainant, have been residing at the
     above-mentioned address for the past ten years. I own a
     logistics company called TPS Ahead in Basaveshwaranagar,
     which has cold-storage vehicles used for transporting
     perishable goods across the country, and currently employs
     a total of 75 people. I am bringing to your attention the
     criminal acts committed by a person named Sri Ramakrishna
     Rao, who conspired with his wife Smt. Rajeshwari Rao,
     daughter Raksha, son-in-law Chetan Narayan, and son
     Rahul, to cheat me and many other individuals under the
     pretext of funding their investments in Sri Lanka and Dubai.
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     On   07/02/2023,   my    friend   Naveen   Chandra    Kothari
     introduced me to Ramakrishna Rao. Recently, I have started
     to suspect that Naveen Chandra Kothari, who has been my
     friend since December 2022, is also a part of the conspiracy
     involving Ramakrishna Rao and his family. Naveen Chandra
     Kothari proposed several real estate deals and claimed to
     know many influential people. During these discussions, on
     07/02/2023 at about 2 PM, Ramakrishna Rao met us in his
     car at my office in Basaveshwaranagar, and we held a
     meeting in our office regarding giving him money in the form
     of a loan. Ramakrishna Rao stated that there was a high
     profit margin in several businesses in Sri Lanka and the
     Middle East, and that his daughter Raksha, son-in-law
     Chetan Narayan, and son Rahul were managing all their
     businesses. He connected us with his daughter Raksha and
     son-in-law Chetan Narayan via his mobile, and they spoke
     about their investments in the hospitality sector in Dubai and
     how Ras Al-Khaimah would be the next casino and
     entertainment hub. They offered to pay an interest rate of 4%
     if we provided money for this business in the form of a loan
     or deposit.

     Ramakrishna Rao, Smt. Raksha, and Chetan Narayan made
     us believe that they owned tables at a casino called Bellagio
     in Sri Lanka and that his son, Sri Rahul, was managing the
     business there. Over the course of the next month, we had
     several conversations with him over the phone, and he
     promised to give high interest. Based on his instruction and
     the assurance from Raksha and Chetan Narayan, we gave a
     loan of Rs. 30,00,000/- (Rupees Thirty Lakhs Only) on
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     18/03/2023 via RTGS from my Equitas Bank account near
     Shankar Mutt Signal, Basaveshwaranagar, to the account of
     Sri Rahul T (IDBI Bank, Account No. 08681020001418).

     I transferred the above-mentioned amount entirely to Rahul's
     account at the request of Ramakrishna Rao. As a guarantee
     for the money we provided, they gave us the original
     documents of his Porsche Cayenne car (HR 26 BN 0013)
     and two cheque leaves (Cheque No. 377042, 377043) from
     IDBI Bank as security. During those days, Smt. Raksha and
     Chetan Narayan called us and said that once their
     investment was complete, they would arrange for us to travel
     to Sri Lanka and visit the casino where they were investing.
     On 22/4/23, Ramakrishna Rao arranged for tickets and
     accommodation in Sri Lanka. I traveled to Sri Lanka with
     Rahul T and Naveen Chandra Kothari. Rahul T booked a
     suite for me and Naveen at the Shangri-La Hotel and
     informed us that they had a permanent suite there.

     Rahul took us to the Bellagio Casino in Sri Lanka and
     showed us two tables, claiming they were owned by his
     father. The staff accompanying him behaved in a manner
     that portrayed him as the owner of the place. We noticed that
     the casino freely provided him with cars and food as needed.
     A dedicated chef was at his service, fulfilling all his requests.
     He introduced us to a person called "Clifford," stating that he
     was the CEO of Bellagio and a close friend. He showed us
     the 30 lakh I had invested in his casino accounts.
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     In the meantime, we were receiving the correct profit share
     for the money we had given, right on time. They never
     missed a payment date, and we were impressed by their
     business in Sri Lanka. By the end of June 2023, at the
     special request of Ramakrishna Rao, we transferred an
     additional Rs. 76,00,000/- to Rahul T's IDBI Bank account for
     business investment. Furthermore, by 07/07/23, the total
     amount of the loan we had given to Ramakrishna Rao, his
     two children, and his son-in-law had reached Rs. 3 Crore.

     On 17/07/23, Sri Ramakrishna Rao informed us that the
     situation in the Sri Lankan casino was not good and
     expressed doubt about the security of their investments
     there. Since we were specifically concerned about the
     security of the loan we had given them, he told us that he
     would withdraw the majority of their investments. On
     17/07/23, he returned Rs. 2 Crore out of the Rs. 3 Crore he
     owed us. By this time, some other people in our circle of
     friends had also loaned money to Ramakrishna Rao and his
     children. In August, they contacted us again and informed us
     that the situation in Sri Lanka was now better and that they
     were constantly monitoring the situation there. They assured
     us that "our money would be safe" and requested us to loan
     them money again. Since they had returned the money they
     had borrowed from us, we completely trusted them, and we
     started collecting money from various sources and loaned
     them a larger amount. It is estimated that I and my friends,
     M.P. Ravi, T. Kashivelu, Manoharlal, T. Nagaraj, Mallikarjun
     Rahul, and Vivek Raj Shetty, together gave Ramakrishna
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     Rao over Rs. 7 Crore in installments, both through bank
     transfers and cash.

     Sri Ramakrishna Rao was in constant touch with us, asking
     us to introduce more people, and he took us to Sri Lanka
     many times to show us their new projects. On 06/10/23, I,
     Sridhar (my friend), and Rahul T traveled to Sri Lanka.
     Sridhar, also impressed by their business, gave a cash loan
     of Rs. 10 Lakh through me. Sri Ramakrishna Rao arranged
     for tickets and travel to Dubai, and I and Rahul T went to
     Dubai on 10/10/23. In Dubai, T. Rahul received us and
     connected me via phone to Raksha and Chetan Narayan.
     They informed me that they were in Bahrain at the time.
     These individuals proposed various investments, including a
     ticket agency for casino customers, and explained about
     future investments in Ras Al-Khaimah. We all finally returned
     on 16/10/23. By this time, Ramakrishna Rao had become
     like a family friend and was even asking for my help for his
     son's wedding. Although Ramakrishna Rao asked on many
     occasions to consider our money as investments instead of
     loans, we were not inclined to take the risk of investing our
     hard-earned money in businesses we were not familiar with.

     Ramakrishna Rao organized a get-together and lunch at
     Swathi Hotel in Rajajinagar on October 24, 2023, and asked
     us to invite as many people as possible for a business
     presentation or an online presentation. He said that an
     opportunity had arisen to invest in the 'casino floor' of a new
     project in Sri Lanka called 'City of Dreams'. He mentioned
     that his daughter and son-in-law, Chetan Narayan, were
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     marketing this in the Middle East and had received a good
     response. Their presentation depicted Sri Lanka as an
     alternative to Goa. He stated that the booming tourism was
     the reason for Sri Lanka's fast GDP growth. He said that
     many Chinese and European tourists prefer Sri Lanka over
     India and that they usually visit casinos. He stated that the
     new project would be Asia's biggest casino and that they
     were very lucky to get 12 tables on its casino floor.

     He told us that they needed Rs. 25 Crore for the investment,
     and Rs. 12.50 Crore needed to be in an escrow account by
     the end of December. The Rs. 25 Crore investment was
     necessary. He offered to give me 50% interest and initially
     asked me to arrange Rs. 10 Crore by the end of December
     2023. He insisted that we invite at least 100 people to this
     presentation. I invited my family and friends, and about 150
     people attended the event in person and through a Zoom
     meeting. Smt. Raksha and Chetan Narayan participated in
     this meeting via video conference. They spoke extensively
     about the profits from the investments made by them and
     Ramakrishna Rao. Based on this presentation, 40 people
     came forward to invest in this venture.

     The meeting was primarily managed by Raksha, Chetan
     Narayan, and Ramakrishna Rao. On 15/11/24, a dinner party
     was held at their son Rahul's flat in Banashankari, where
     Ramakrishna Rao presented the idea again with more
     details. Raksha and Chetan Narayan attended the meeting
     online. On 29/12/23, Rahul T invited me to Dubai and hosted
     me well there. He showed good rapport and told me that he
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     considered me like his elder brother. He made me believe
     that they could run a successful business in Sri Lanka and
     Dubai. He told me that he would relocate to Dubai after
     starting their business at City of Dreams, and he would give
     me the responsibility of all the business operations in Sri
     Lanka, while he would spend his time establishing the
     business in Ras Al-Khaimah, Dubai.

     By 05/01/24, I and others had collected Rs. 10 crore from
     various sources. We transferred this amount to Rahul's
     personal account and other accounts as per the instructions
     of Ramakrishna Rao. When asked about these accounts,
     Ramakrishna Rao assured us that they belonged to his
     associates. The money received as returns was reinvested,
     bringing the total investment up to Rs. 10 crore. The
     responsibility for cash transactions was managed by
     Rajeshwari Rao, i.e., Sri Ramakrishna Rao's wife, and a
     person named Harish (6363106373). Rajeshwari Rao and
     Harish mainly paid all the returns in cash, and seeing such
     senior family members involved in the business further
     increased our trust in the family.

     In   January    2024,    Raksha,        Chetan    Narayan,   and
     Ramakrishna Rao started introducing other schemes at
     Bellagio and Bally's casinos. They told us that since the
     inauguration of the casino floor at City of Dreams was not yet
     finalized, we should loan our money to Bellagio and Bally's
     casinos, and they would later transfer this money to the
     escrow account for City of Dreams. They stated that these
     schemes would last for 15 to 30 days and the money would
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     be returned immediately if needed. They introduced new
     schemes offering high profits during every festival season.
     Right at the time of paying the interest and the principal
     amount, they would introduce new schemes to reinvest that
     amount into another business.

     In February 2024, Raksha and her husband Chetan Narayan
     visited India, and we met them on 13/02/24. The couple
     explained in detail about the schemes at Bellagio and Bally's
     casinos and the casino floor. They encouraged us to fully
     utilize the schemes they described, as we would not be able
     to participate in them once City of Dreams (Cinnamon Life)
     started. In February 2024, Ramakrishna Rao came up with a
     new plan to get an agency at the Singapore casino "Marina
     Bay." He said that as agents, we would get a commission on
     all transactions made by customers introduced by us. We
     were told that we would need to invest Rs. 1 crore to start
     the agency, and this amount, along with interest, would be
     returned one month after our customers started arriving at
     the casino.

     Refusing to call the money we gave an investment and
     insisting it be considered a loan, they took another Rs. 1
     crore from us on various dates in February. However, as it
     now appears, the accused individuals had devised a detailed
     plan to lure us into an uncontrolled deposit scheme with the
     intention of never returning the money. On 21/02/24,
     Ramakrishna Rao told us that the casino floor at City of
     Dreams would be inaugurated in May 2024, and we needed
     to invest an additional Rs. 2.5 crore to reach the 50%
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     investment of Rs. 12.5 crore. He mentioned that an official
     agreement would be made soon. By 04/03/24, we had
     loaned a total of Rs. 12.70 crore. Meanwhile, Ramakrishna
     Rao, Raksha, Chetan Narayan, and Rahul continued to
     describe various schemes for investments in Bellagio and
     Bally's casinos in Sri Lanka. On 04/04/2024, Ramakrishna
     Rao invited me to Sri Lanka and said that there had been a
     fallout with Clifford (CEO of Bellagio), and as a result, they
     had withdrawn from investing in the new casino floor. He
     hosted a party at Bellagio, which Rahul attended. We stayed
     at Shangri-La. He assured me that the casino floor
     investment plan would proceed as planned and that Clifford's
     withdrawal was a good thing.

     He told us that if we loaned an additional Rs. 5 crore, we
     would also get a share of the profits equal to Clifford's share,
     and the agreement would happen soon. He said that since
     our ideas aligned, he was very comfortable with us and did
     not want to involve other investors. By May 2024, they had
     postponed the inauguration of the new casino floor several
     times. In May 2024, Ramakrishna Rao brought a new plan
     about Bitcoin investment in Dubai. He said that his son
     Rahul was a classmate and close friend of Sri Nischal
     Shetty, the CEO of WazirX. He said they were launching a
     new Bitcoin. He mentioned that his son Rahul T was a
     certified miner and would manage the Bitcoin investments.
     He claimed Rahul was so enthusiastic about it that he had
     transferred all his personal investments from Sri Lanka to
     this new project. By the end of May, we had loaned Rs. 7.5
     crore for the other schemes in the Sri Lankan casino that
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     Ramakrishna Rao could potentially start and that Raksha
     and her husband were marketing. The total amount given to
     Ramakrishna Rao reached Rs. 21 crore (Rs. 12.50 crore for
     City of Dreams, Rs. 1 crore for Singapore investment, and
     Rs. 7.50 crore for Sri Lanka Casino investment).

     On 02/06/24, Rahul called me and asked me to bring more
     people to invest in Sri Lanka so that we could reinvest the
     profits in Dubai. Accordingly, I brought two famous
     "entrepreneurs," Sri Nagaraj and Rahul Mallikarjunayya, to
     Sri Lanka. Rahul T hosted them well and influenced them to
     invest, making them ready to invest in the casino business.

     In early June, Rahul contacted me and informed me that the
     Bitcoin would be launched to the public in a few months.
     Since they were in touch with the person launching the
     Bitcoin, he said they had received an early offer, and if we
     invested beforehand, we would surely get at least 50% profit.
     He said that since he was a certified miner and an expert in
     determining the success of the Bitcoin, he had stopped all
     his other work and invested all his money in this Bitcoin. He
     mentioned that the June profits were due, and they were
     insisting that the profits be reinvested and not withdrawn. On
     14/07/2024, we loaned Rs. 2.50 crore for Bitcoins in Dubai.
     Ramakrishna Rao, Chetan Narayan, and Raksha were
     constantly pressuring us to bring more investments for the
     Dubai project. They told us that the inauguration of City of
     Dreams was being delayed, and we should not lose this
     opportunity which would only be available until the Bitcoin
     launch.
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     On 01/08/2024, we collected another Rs. 6.5 crore from our
     various sources to loan for the Dubai investment. By
     01/08/24, including the reinvestments, the total amount
     loaned for the above-mentioned investments was Rs. 30
     crore. Excluding my and my immediate family members'
     investments, the total amount so far was Rs. 14,40,20,580
     (Rupees Fourteen Crore Forty Lakh Twenty Thousand Five
     Hundred and Eighty Only). It is known that the loan money
     given by many other individuals is even more, and these
     individuals are also coming forward to take legal action
     against Ramakrishna Rao and his associates.

     On 05/08/24, Ramakrishna Rao told me that a major
     blockchain event was taking place in October 2024 and that
     Sri Nischal Shetty had started a Bitcoin portfolio of Rs. 250
     crore. He said he had been given the responsibility of raising
         50 crore for this. He mentioned that if he could raise the
     money for the portfolio, he would join the elite club of Bitcoin
     billionaires. He took Rs. 5 lakh from me and organized a trip
     for me and my wife to the Maldives. He promised that upon
     our return, which was around 05/08/24, he would pay all the
     money that was due in July. However, from 05/08/24
     onwards, he reduced contact with us and was unreachable
     on the phone. Once, he did answer my call and informed me
     that Rahul was admitted to the hospital with severe back
     pain, and to prove this, he sent us the hospital's location.

     Since they were unreachable on the phone and the interest
     money due to us for July and August was pending, we
     became anxious about them. Under these circumstances, on
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     14/08/24, Rahul T called me on behalf of Ramakrishna Rao
     and said that all the business was hopeful, and since the
     deadline to raise the Rs. 50 crore was 26/08/24, they were
     coming to India soon to raise this amount. He said that the
     pending Rs. 6 crore for August had been invested in Dubai,
     and our Rs. 17.50 crore investment from Sri Lanka had been
     moved to Dubai. I was angry with him for making this
     decision without discussing it with me or my investors. I
     expressed my suspicions about Bitcoin to him. I asked him to
     return 50% of the loan money I had given and all the money
     to the other individuals, as they were not ready to invest in
     coins. He told me this was the first risk they were taking, and
     this investment would give us 110% profit in one month. He
     said he would come to India and explain everything to me
     and the investors. I finally agreed to invest another Rs. 5
     crore. When I asked him to provide documentation as
     security for the money I had given so far, he wrote a "loan
     agreement" on a bond paper and also gave me some blank
     signed papers, saying, "Write whatever security you want for
     your money on these." Further, on 23/08/24, Ramakrishna
     Rao took another Rs. 25 lakh in cash as a loan from me. As
     security for this, he told me to take his new Innova Hycross
     vehicle (KA 05 NL 0170) which was at his house. He said
     that the car's documents were with Rahul, and he would
     come to India on 26/08/2024 and give the documents to me.

     Rahul came to India on 26/08/24 and met me at the office.
     My close friend, Sri Manoharlal, agreed to give     1.25 crore
     on the security of Rahul T's flat documents. Accordingly,
     Manoharlal transferred Rs. 1 crore to Rahul's IDBI Bank
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     account, and the remaining Rs. 25 lakh in cash was given to
     Ramakrishna Rao. Rahul told us that this investment would
     be completed in two months and no money would be given
     until October 2024. When I objected to this, he promised to
     arrange at least Rs. 5 crore by the end of August. Rahul
     went to Dubai, and at that time, Ramakrishna Rao and
     Raksha were not reachable on the phone. We went to
     Ramakrishna Rao's residence several times but could not
     contact him.

     In the first week of September, we were able to contact
     Rahul, and I expressed our concerns about the casino floor
     still not being opened. He invited me and Nagaraj to Sri
     Lanka, promising to take us to the City of Dreams casino and
     show us the tables. Nagaraj and I traveled to Sri Lanka on
     19/09/24 and met Rahul T. He took us to the City of Dreams
     project, which was still under construction. When we insisted
     on seeing the casino floor, he said it was not possible as the
     installation of security cameras was underway. He arranged
     our stay at Shangri-La. On the morning of 21/09/24, he left
     Sri Lanka for Dubai without informing us. He called in the
     morning and said he had to fly to Dubai due to an
     emergency and that return tickets had been booked for us.
     When we checked out of the hotel, it was found that the bill
     had not been fully paid as he had claimed. I paid the bill after
     arranging money in LKR currency. This caused me a lot of
     trouble, and I had an argument with him on the phone about
     it.
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     On 08/10/24, Rahul organized a meeting with investors at
     The Oberoi in Bengaluru. I and a few investors met him
     there. He assured me that the investments were going well
     and that profits would be available soon. He had been
     ignoring my calls and was not in contact, but every week, he
     would call me to say that everything was fine and that the
     portfolio would be completed as planned on 26/10/24. On
     17/10/24, he called me and said he had arranged to raise      5
     crore and asked me to return the flat documents he had
     given me earlier for security. But I told him I would not return
     the documents until I received the money that was due to
     me. Then, Rahul put me on a conference call with the person
     who had agreed to give him the money. The person on the
     call asked for the flat documents, stating he was giving
     Rahul Rs.5 crore. I told Rahul that the documents were with
     my father-in-law, and I would not speak to him. He contacted
     my father-in-law and requested the documents. My father-in-
     law asked him to deposit his passport and then collect the
     documents. Rahul agreed to this. On 08/10/24, Rahul visited
     my father-in-law's office, deposited his passport, collected
     the documents, and left. When I arrived later and checked, I
     found that the passport, though valid, had been cancelled.
     My father-in-law had only checked the validity and had not
     noticed the 'cancelled' stamp on the passport.

     Later, when my wife contacted Rahul, he insisted that he
     had traveled using the same passport and claimed that even
     though it had a cancellation stamp, he had a letter of
     authorization from the police department to travel with that
     passport. On 19/10/2024, he called me and said he needed
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     Rs.1.5 crore. I refused to give him money and said I wanted
     to see both the escrow account and the Dubai investment. I
     told him that he had not kept his word since July and that I
     would not invest any further. I insisted on the return of all my
     money on 26/10/24. On 23/10/24, he called and said
     everything was fine and that the deadline for returning the
     money was 26/10/24, promising to return all the money by
     31/10/24.

     He called me and other investors many times to collect an
     additional Rs.1.5 crore for the inauguration of the casino
     floor in Sri Lanka. He told us that the delay in the
     inauguration was due to this money. On 24/10/24, he called
     my wife and asked her to come to the court at 11 am, as his
     passport needed to be submitted to the court in connection
     with a case. She went to the court and gave him the
     passport. A little later, he returned the passport and told her
     that everything would be sorted out on 26/10/24 and that
     everything was on the right track. The same day, my wife
     insisted that Rahul give a written confirmation for all the
     money taken from us. He told her he would return the
     documents soon.

     On 24/10/24, he called me and said that the Sri Lanka
     casino floor would be inaugurated in the first week of
     November and that my wife and I should attend it in Sri
     Lanka. He asked me to arrange for a priest to conduct the
     puja for the floor inauguration. He asked for the priest's
     passport to book the tickets. I consulted with the priest and
     fixed 06/11/24 as the auspicious day for the puja. Further, on
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     01/11/24, Rahul called me and said that an additional Rs.1.5
     crore was needed, and if it wasn't provided, the floor would
     not be inaugurated. He said he had received an email about
     this, but since it was confidential, he could not forward it. On
     02/11/24, he called me and introduced a person named Jatin
     on the call, who had invested in the Rs.250 crore portfolio.
     Jatin said everything would be resolved on 07/11/24. I
     reminded them to send me the pending documents for the
     Toyota Hycross on 03/11/24.

     On 04/11/24, Rahul called me and reaffirmed that everything
     would be resolved on 07/11/24, and he would send me the
     tickets. He also promised to show evidence that Rs.12.5
     crore was kept in the escrow account.

     I was unable to contact him for 2 days, and on 05/11/24, I
     called Ramakrishna Rao. When I called him, Ramakrishna
     Rao was initially polite and asked me to request everyone
     else to give him and his two children a little more time. When
     I started insisting, he bluntly told me to forget our money and
     said that he and his children were capable enough to handle
     any senior police officer or court judge. He said that he had
     enough contacts in the police department and the judiciary,
     and if we went against them legally, we would not get any
     money. Rahul immediately messaged me, threatening that
     the consequences would not be good if I went to his father
     and asked for money, and said, "I know which school your
     children attend. If this matter goes to money, your children
     will not come home."
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     After this, on 06/11/24 at 9 PM, they sent me tickets to come
     to Sri Lanka. The flight was on 07/11/24 at 11 AM. I traveled
     alone. They had booked a room for me at Hotel Kingsbury.
     They informed me that they would be traveling from Dubai
     on 07/11/2024 and would meet me on the morning of the 8th.
     They did not arrive on the 8th. They said they would come
     late at night, but they did not arrive, and I returned to
     Bangalore on the 9th. On the way back, I contacted them,
     and they said that they had received life threats from Sri
     Lanka and that was why they did not come.        It was difficult
     to contact them. They would call me once a day, assuring
     me that they would come to India and meet me in two days.
     On 18/11/24, my wife and mother visited Ramakrishna Rao's
     residence and asked for the money back. He promised that
     the money was safe and that Rahul was facing health
     issues, but he would fix everything.

     On    22/11/24,   two   Crime        Branch   constables   from
     Chennamma Kere Police Station came to our house looking
     for Rahul T's I-Cross vehicle, which was parked in our
     parking lot. I was not at home. They called me and asked me
     to come to the police station the next day. We came to know
     that Ramakrishna Rao had visited the Commissioner's office
     and filed a complaint stating that I had taken the car from
     him in August and had not returned it. On 25/11/24, we were
     forced to return the car to Ramakrishna Rao. After that,
     Ramakrishna Rao, Smt. Raksha, and Rahul T have
     completely ignored us and have blocked all my phone
     numbers.
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      Ramakrishna Rao, in criminal conspiracy with his two
      children, Smt. Raksha and Sri Rahul T, cheated us by
      promising high profits and interest, taking Rs.3,50,00,000/-
      from me and Rs.22,00,00,000/- from my friends, and have
      not returned the money. When asked for the money, they
      have abused and threatened us. Furthermore, I later learned
      that Rahul T was caught with a famous Kannada film actress
      in connection with narcotics. Therefore, with the intention of
      defrauding and cheating us, Ramakrishna Rao, his wife Smt.
      Rajeshwari Rao, their children Smt. Raksha Thonse, Rahul
      Thonse, and Chetan Narayan, have systematically taken
      crores of rupees in installments, promising high interest and
      profits, and have now abused and threatened us when asked
      for the money. I request that appropriate legal action be
      taken against them.
      With regards,
                                              Yours faithfully

                                                    Sd/-
                                               (Vivek. P Hegde)"


      8. A perusal of the impugned complaint will indicate that

prima facie, all necessary ingredients disclosing the commission of

the alleged cognizable offences have been stated and detailed in

the impugned complaint and FIR, which also contain the sequence

of events, transactions etc., leading to the impugned complaint and

FIR. It is therefore clear that the contention of the petitioner that the
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complaint and FIR do not disclose the commission of the alleged

cognizable offences cannot be accepted having regard to the

various averments made in the complaint and at this prima facie

stage, it would not be permissible to exercise the jurisdiction of this

Court under Section 482 Cr.P.C. and quash the impugned

proceedings.

         9. It is well settled that at the stage of considering a plea for

quashment of FIR, the same cannot be construed or treated as an

encyclopaedia and if the substance of the complaint makes out the

commission of a cognizable offence, the question of interfering with

the same and scuttling or interdicting the proceedings would not

arise.

         10.   In the case of Neeharika Infrastructure (P) Ltd. v.

State of Maharashtra - (2021) 19 SCC 401, the Apex Court held

as under:-

               12.7. In CBI v. Tapan Kumar Singh [CBI v. Tapan
         Kumar Singh, (2003) 6 SCC 175 : 2003 SCC (Cri) 1305]
         and in State of U.P. v. Naresh [State of U.P. v. Naresh,
         (2011) 4 SCC 324 : (2011) 2 SCC (Cri) 216] , it is
         observed and held by this Court that FIR is not an
         encyclopaedia, which must disclose all facts and details
         relating to the offence reported. In para 20 in Tapan
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     Kumar Singh [CBI v. Tapan Kumar Singh, (2003) 6 SCC
     175 : 2003 SCC (Cri) 1305] , it is observed and held as
     under : (Tapan Kumar Singh case [CBI v. Tapan Kumar
     Singh, (2003) 6 SCC 175 : 2003 SCC (Cri) 1305] , SCC
     pp. 183-84)
              "20. It is well settled that a first information report is
     not an encyclopaedia, which must disclose all facts and
     details relating to the offence reported. An informant may
     lodge a report about the commission of an offence though
     he may not know the name of the victim or his assailant.
     He may not even know how the occurrence took place. A
     first informant need not necessarily be an eyewitness so
     as to be able to disclose in great detail all aspects of the
     offence committed. What is of significance is that the
     information given must disclose the commission of a
     cognizable offence and the information so lodged must
     provide a basis for the police officer to suspect the
     commission of a cognizable offence. At this stage it is
     enough if the police officer on the basis of the information
     given suspects the commission of a cognizable offence,
     and not that he must be convinced or satisfied that a
     cognizable offence has been committed. If he has
     reasons to suspect, on the basis of information received,
     that a cognizable offence may have been committed, he
     is bound to record the information and conduct an
     investigation. At this stage it is also not necessary for him
     to satisfy himself about the truthfulness of the information.
     It is only after a complete investigation that he may be
     able to report on the truthfulness or otherwise of the
     information. Similarly, even if the information does not
     furnish all the details he must find out those details in the
     course of investigation and collect all the necessary
     evidence. The information given disclosing the
     commission of a cognizable offence only sets in motion
     the investigative machinery, with a view to collect all
     necessary evidence, and thereafter to take action in
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     accordance with law. The true test is whether the
     information furnished provides a reason to suspect the
     commission of an offence, which the police officer
     concerned is empowered under Section 156 of the Code
     to investigate. If it does, he has no option but to record
     the information and proceed to investigate the case either
     himself or depute any other competent officer to conduct
     the investigation. The question as to whether the report is
     true, whether it discloses full details regarding the manner
     of occurrence, whether the accused is named, and
     whether there is sufficient evidence to support the
     allegations are all matters which are alien to the
     consideration of the question whether the report discloses
     the commission of a cognizable offence. Even if the
     information does not give full details regarding these
     matters, the investigating officer is not absolved of his
     duty to investigate the case and discover the true facts, if
     he can."

            13.12. The first information report is not an
     encyclopaedia which must disclose all facts and details
     relating to the offence reported. Therefore, when the
     investigation by the police is in progress, the court should
     not go into the merits of the allegations in the FIR. Police
     must be permitted to complete the investigation. It would
     be premature to pronounce the conclusion based on hazy
     facts that the complaint/FIR does not deserve to be
     investigated or that it amounts to abuse of process of law.
     During or after investigation, if the investigating officer
     finds that there is no substance in the application made
     by the complainant, the investigating officer may file an
     appropriate    report/summary         before   the   learned
     Magistrate which may be considered by the learned
     Magistrate in accordance with the known procedure.
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               33.12. The first information report is not an
        encyclopaedia which must disclose all facts and details
        relating to the offence reported. Therefore, when the
        investigation by the police is in progress, the court should
        not go into the merits of the allegations in the FIR. Police
        must be permitted to complete the investigation. It would
        be premature to pronounce the conclusion based on hazy
        facts that the complaint/FIR does not deserve to be
        investigated or that it amounts to abuse of process of law.
        After investigation, if the investigating officer finds that
        there is no substance in the application made by the
        complainant, the investigating officer may file an
        appropriate      report/summary       before   the   learned
        Magistrate which may be considered by the learned
        Magistrate in accordance with the known procedure.

Under these circumstances, this contention of the petitioners

cannot be accepted.

        11.   Similarly, the contention of the petitioner that the

complaint and FIR seek to give a criminal colour to an essentially

civil   dispute   also    cannot be accepted in the facts              and

circumstances obtaining in the instant case as can be discerned

from the impugned complaint and FIR; it is well settled that both

civil and criminal action / proceedings are permissible as held in

various judgments of the Apex Court.
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      12. In the case of P.Swaroopa Rani vs. N.Harinarayana -

(2008) 5 SCC 765, the Apex court held as under:-

         "11. It is, however, well settled that in a given case, civil
     proceedings     and   criminal      proceedings     can      proceed
     simultaneously. Whether civil proceedings or criminal
     proceedings shall be stayed depends upon the fact and
     circumstances of each case. (See M.S. Sheriff v. State of
     Madras [AIR       1954         SC        397]     , Iqbal      Singh
     Marwah v. Meenakshi Marwah [(2005) 4 SCC 370 : 2005
     SCC (Cri) 1101] and Institute of Chartered Accountants of
     India v. Assn. of Chartered Certified Accountants [(2005) 12
     SCC 226 : (2006) 1 SCC (Cri) 544] .)
         12. It is furthermore trite that Section 195(1)(b)(ii) of the
     Code of Criminal Procedure would not be attracted where a
     forged document has been filed. It was so held by a
     Constitution    Bench     of     this     Court   in Iqbal     Singh
     Marwah [(2005) 4 SCC 370 : 2005 SCC (Cri) 1101] stating :
     (SCC pp. 387-88, paras 25-26)

             "25. An enlarged interpretation to Section
         195(1)(b)(ii), whereby the bar created by the said
         provision would also operate where after commission
         of an act of forgery the document is subsequently
         produced in court, is capable of great misuse. As
         pointed out in Sachida Nand Singh [Sachida Nand
         Singh v. State of Bihar, (1998) 2 SCC 493 : 1998
         SCC (Cri) 660] after preparing a forged document or
         committing an act of forgery, a person may manage
         to get a proceeding instituted in any civil, criminal or
         revenue court, either by himself or through someone
         set up by him and simply file the document in the
         said proceeding. He would thus be protected from
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         prosecution, either at the instance of a private party
         or the police until the court, where the document has
         been filed, itself chooses to file a complaint. The
         litigation may be a prolonged one due to which the
         actual trial of such a person may be delayed
         indefinitely. Such an interpretation would be highly
         detrimental to the interest of the society at large.

             26. Judicial notice can be taken of the fact that
         the courts are normally reluctant to direct filing of a
         criminal complaint and such a course is rarely
         adopted. It will not be fair and proper to give an
         interpretation which leads to a situation where a
         person alleged to have committed an offence of the
         type enumerated in Clause (b)(ii) is either not placed
         for trial on account of non-filing of a complaint or if a
         complaint is filed, the same does not come to its
         logical end. Judging from such an angle will be in
         consonance with the principle that an unworkable or
         impracticable result should be avoided. In Statutory
         Interpretation by Francis Bennion (3rd Edn.), Para
         313, the principle has been stated in the following
         manner:

            'The court seeks to avoid a construction of an
         enactment that produces an unworkable or
         impracticable result, since this is unlikely to have
         been intended by Parliament. Sometimes, however,
         there are overriding reasons for applying such a
         construction, for example, where it appears that
         Parliament really intended it or the literal meaning is
         too strong.' "

         In regard to the possible conflict of findings between
         civil and criminal court, however, it was opined :
         (SCC pp. 389-90, para 32)

            "32. Coming to the last contention that an effort
         should be made to avoid conflict of findings between
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         the civil and criminal courts, it is necessary to point
         out that the standard of proof required in the two
         proceedings are entirely different. Civil cases are
         decided on the basis of preponderance of evidence
         while in a criminal case the entire burden lies on the
         prosecution and proof beyond reasonable doubt has
         to be given. There is neither any statutory provision
         nor any legal principle that the findings recorded in
         one proceeding may be treated as final or binding in
         the other, as both the cases have to be decided on
         the basis of the evidence adduced therein."

         It was concluded : (SCC p. 390, para 33)

             "33. In view of the discussion made above, we are
         of the opinion that Sachida Nand Singh [Sachida
         Nand Singh v. State of Bihar, (1998) 2 SCC 493 :
         1998 SCC (Cri) 660] has been correctly decided and
         the view taken therein is the correct view. Section
         195(1)(b)(ii) CrPC would be attracted only when the
         offences enumerated in the said provision have been
         committed with respect to a document after it has
         been produced or given in evidence in a proceeding
         in any court i.e. during the time when the document
         was in custodia legis."

         13. Filing   of   an   independent      criminal   proceeding,
     although initiated in terms of some observations made by the
     civil court, is not barred under any statute."

     13. In the case of Kathyayini v. Sidharth P.S. Reddy -

2025 SCC OnLine SC 1428, the Apex Court held as under:

           7. It is clear from the facts that a prima facie case for
           criminal conspiracy and cheating exists against
           respondent Nos. 1 and 2. It appears that they, along
           with their uncles Guruva Reddy and Umedha
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         Reddy, have attempted to defraud their aunts by
         creating a forged family tree and partition deed with
         a motive to gain all the monetary award for land in
         question bypassing the appellant and her sisters.
         They succeeded in their plan until Sudhanva Reddy
         revealed it to the authorities by a letter. The High
         Court has erroneously relied upon the statement of
         Sub-Registrar who stated that partition deed dated
         24.03.2005 was presented for registration on
         26.03.2005 and due to health reasons concerning
         K.G. Yellappa Reddy, his thumb impressions were
         secured at his house in presence of the Sub-
         Registrar. However, we must note this statement of
         the Sub-Registrar has not been put to cross
         examination. It would be unwise to rely on unverified
         testimony of a Sub-Registrar to ascertain the
         genuineness of Partition deed. The High Court erred
         in heavily relying on his statement to conclude that
         the Partition deed was genuine and thus no offence
         is   made       out    against   the        respondents       under
         Sections 463 and 464 IPC.

         18. Further, the High Court could not find any
         justification         to    deny            that     respondents
         misrepresented the family tree. The Court itself has
         acknowledged that respondents were bound to
         disclose the names of daughters of K.G. Yellappa
         Reddy     and         Jayalakshmi      in     the    family    tree.
         Considering the fact that both the partition deed and
         the family tree were used in gaining the monetary
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         compensation awarded for the land, it is necessary
         that genuineness of both the documents is put to
         trial.

         19. We now come to the issue of bar against
         prosecution during the pendency of a civil suit. We
         hereby hold that no such bar exists against
         prosecution       if   the   offences     punishable   under
         criminal law are made out against the parties to the
         civil    suit.   Learned     senior      counsel   Dr.Menaka
         Guruswamy has rightly placed the relevant judicial
         precedents to support the above submission. In the
         case of K. Jagadish v. Udaya Kumar G.S. - (2020)
         14 SCC 552, this Court has reviewed its precedents
         which clarify the position. The relevant paragraph
         from the above judgment is extracted below:

         "8. It is thus well settled that in certain cases the
         very same set of facts may give rise to remedies in
         civil as well as in criminal proceedings and even if a
         civil remedy is availed by a party, he is not
         precluded from setting in motion the proceedings in
         criminal law."
         20. In Pratibha Rani v. Suraj Kumar - (1985) 2 SCC
         370, this Court summed up the distinction between
         the two remedies as under:

         "21. ... There are a large number of cases where
         criminal law and civil law can run side by side. The
         two remedies are not mutually exclusive but clearly
         coextensive and essentially differ in their content
         and consequence. The object of the criminal law is
         to punish an offender who commits an offence
         against a person, property or the State for which the
         accused, on proof of the offence, is deprived of his
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         liberty and in some cases even his life. This does
         not, however, affect the civil remedies at all for suing
         the wrongdoer in cases like arson, accidents, etc. It
         is an anathema to suppose that when a civil remedy
         is available, a criminal prosecution is completely
         barred. The two types of actions are quite different
         in content, scope and import. It is not at all
         intelligible to us to take the stand that if the husband
         dishonestly misappropriates the stridhan property of
         his wife, though kept in his custody, that would bar
         prosecution under Section 406 IPC or render the
         ingredients of Section 405 IPC nugatory or abortive.
         To say that because the stridhan of a married
         woman is kept in the custody of her husband, no
         action against him can be taken as no offence is
         committed is to override and distort the real intent of
         the law."
         21. The aforesaid view was reiterated in Kamaladevi
         Agarwal v. State of W.B- (2002 1 SCC 555),

         "17. In view of the preponderance of authorities to
         the contrary, we are satisfied that the High Court
         was not justified in quashing the proceedings
         initiated by the appellant against the respondents.
         We are also not impressed by the argument that as
         the civil suit was pending in the High Court, the
         Magistrate was not justified to proceed with the
         criminal case either in law or on the basis of
         propriety. Criminal cases have to be proceeded with
         in accordance with the procedure as prescribed
         under the Code of Criminal Procedure and the
         pendency of a civil action in a different court even
         though higher in status and authority, cannot be
         made a basis for quashing of the proceedings."
         22. After surveying the abovementioned cases, this
         Court in K. Jagadish (supra) set aside the holding of
         High Court to quash the criminal proceedings and
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         held that criminal proceedings shall continue to its
         logical end.

         23. The above precedents set by this Court make it
         crystal clear that pendency of civil proceedings on
         the same subject matter, involving the same parties
         is no justification to quash the criminal proceedings
         if a prima facie case exists against the accused
         persons. In present case certainly such prima facie
         case exists against the respondents. Considering
         the long chain of events from creation of family tree
         excluding the daughters of K.G. Yellappa Reddy,
         partition deed among only the sons and grandsons
         of   K.G.      Yellappa       Reddy,      distribution   of
         compensation award among the respondents is
         sufficient to conclude that there was active effort by
         respondents to reap off the benefits from the land in
         question. Further, the alleged threat to appellant and
         her sisters on revelation of the above chain of
         events further affirms the motive of respondents. All
         the above factors suggest that a criminal trial is
         necessary to ensure justice to the appellant.

         24. Therefore, we set aside the Impugned order of
         High Court dated 23.11.2023 in Writ Petition No.
         23106 of 2021. Accordingly, we direct the Trial Court
         to continue its proceedings against respondent Nos.
         1 and 2 in accordance to law
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     14. In the case of Priti Saraf v. State (NCT of Delhi) -

(2021) 16 SCC 142, the Apex Court held as under:-

            31. In the instant case, on a careful reading of the
     complaint/FIR/charge-sheet, in our view, it cannot be said
     that the complaint does not disclose the commission of
     an offence. The ingredients of the offences under
     Sections 406 and 420IPC cannot be said to be absent on
     the basis of the allegations in the complaint/FIR/charge-
     sheet. We would like to add that whether the allegations
     in the complaint are otherwise correct or not, has to be
     decided on the basis of the evidence to be led during the
     course of trial. Simply because there is a remedy
     provided for breach of contract or arbitral proceedings
     initiated at the instance of the appellants, that does not by
     itself clothe the court to come to a conclusion that civil
     remedy is the only remedy, and the initiation of criminal
     proceedings, in any manner, will be an abuse of the
     process of the court for exercising inherent powers of the
     High Court under Section 482CrPC for quashing such
     proceedings.

            32. We have perused the pleadings of the parties,
     the complaint/FIR/charge-sheet and orders of the courts
     below and have taken into consideration the material on
     record. After hearing the learned counsel for the parties,
     we are satisfied that the issue involved in the matter
     under consideration is not a case in which the criminal
     trial should have been short-circuited. The High Court
     was not justified in quashing the criminal proceedings in
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     exercise of its inherent jurisdiction. The High Court has
     primarily adverted on two circumstances,

             (i) that it was a case of termination of agreement to
     sell on account of an alleged breach of the contract and;

             (ii) the fact that the arbitral proceedings have been
     initiated at the instance of the appellants.

             Both the alleged circumstances noticed by the
     High Court, in our view, are unsustainable in law. The
     facts narrated in the present complaint/FIR/charge-sheet
     indeed reveal the commercial transaction but that is
     hardly a reason for holding that the offence of cheating
     would elude from such transaction. In fact, many a times,
     offence of cheating is committed in the course of
     commercial transactions and the illustrations have been
     set out under Sections 415, 418 and 420IPC.

             33. Similar observations have been made by this
     Court      in Trisuns      Chemical        Industry v. Rajesh
     Agarwal [Trisuns Chemical Industry v. Rajesh Agarwal,
     (1999) 8 SCC 686 : 2000 SCC (Cri) 47] : (SCC p. 690,
     para 9)

            "9. We are unable to appreciate the reasoning that
     the provision incorporated in the agreement for referring
     the disputes to arbitration is an effective substitute for a
     criminal prosecution when the disputed act is an offence.
     Arbitration is a remedy for affording reliefs to the party
     affected by breach of the agreement but the arbitrator
     cannot conduct a trial of any act which amounted to an
     offence albeit the same act may be connected with the
     discharge of any function under the agreement. Hence,
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     those are not good reasons for the High Court to axe
     down the complaint at the threshold itself. The
     investigating agency should have had the freedom to go
     into the whole gamut of the allegations and to reach a
     conclusion of its own. Pre-emption of such investigation
     would be justified only in very extreme cases as indicated
     in State     of    Haryana v. Bhajan      Lal [State     of
     Haryana v. Bhajan Lal, 1992 Supp (1) SCC 335 : 1992
     SCC (Cri) 426] ."


     15. In the case of K. Jagadish v. Udaya Kumar G.S., -

(2020) 14 SCC 552, the Apex Court held as under:-

           7. One of the striking features of the matter is that
     on the day when the Sale Deed was executed, not a single
     paisa was actually received by way of consideration. Three
     post-dated cheques were handed over to the appellant and
     one of those three cheques was deposited in the bank for
     encashment on the next date. It is a matter of record that
     subsequent cheques were not even sought to be encashed
     and the appellant showed his willingness to deposit even
     the sum of Rs.15 lakhs received by encashment of first
     cheque. Further, neither the conveyance deed was
     preceded by any agreement of sale nor any advertisement
     was issued by the appellant showing his inclination to
     dispose of the property in question.

           8. It is true that civil proceedings have been
     subsequently initiated to get the registered Sale Deed set-
     aside but that has nothing to do with the present criminal
     proceedings.
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            9. It is thus well settled that in certain cases the very
     same set of facts may give rise to remedies in civil as well
     as in criminal proceedings and even if a civil remedy is
     availed by a party, he is not precluded from setting in
     motion the proceedings in criminal law. 10. In Pratibha
     Rani v. Suraj Kumar and another1 this Court summed up
     the distinction between the two remedies as under:

              "21. ............ There are a large number of cases
     where criminal law and civil law can run side by side. The
     two remedies are not mutually exclusive but clearly
     coextensive and essentially differ in their content and
     consequence. The object of the criminal law is to punish an
     offender who commits an offence against a person,
     property or the State for which the accused, on proof of the
     offence, is deprived of his liberty and in some cases even
     his life. This does not, however, affect the civil remedies at
     all for suing the wrongdoer in cases like arson, accidents
     etc. It is an anathema to suppose that when a civil remedy
     is available, a criminal prosecution is completely barred.
     The two types of actions are quite different in content,
     scope and import. It is not at all intelligible to us to take the
     stand that if the husband dishonestly misappropriates the
     stridhan property of his wife, though kept in his custody,
     that would bar prosecution under Section 406 IPC or
     render the ingredients of Section 405 IPC nugatory or
     abortive. To say that because the stridhan of a married
     woman is kept in the custody of her husband, no action
     against him can be taken as no offence is committed is to
     override and distort the real intent of the law."
            11. In Rajesh Bajaj v. State NCT of Delhi and others
     - this Court observed:

            "10. It may be that the facts narrated in the present
     complaint would as well reveal a commercial transaction or
     money transaction. But that is hardly a reason for holding
     that the offence of cheating would elude from such a
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     transaction. In fact, many a cheatings were committed in
     the course of commercial and also money transactions.
     One of the illustrations set out under Section 415 of the
     Indian Penal Code [Illustration f] is worthy of notice now:
     "(f) A intentionally deceives Z into a belief that A means to
     repay any money that Z may lend to him and thereby
     dishonestly induces Z to lend him money, A not intending
     to repay it. A cheats."
            11. The crux of the postulate is the intention of the
     person who induces the victim of his representation and
     not the nature of the transaction which would become
     decisive in discerning whether there was commission of
     offence or not. The complainant has stated in the body of
     the complaint that he was induced to believe that the
     respondent would honour payment on receipt of invoices,
     and that the complainant realised later that the intentions of
     the respondent were not clear. He also mentioned that the
     respondent after receiving the goods had sold them to
     others and still he did not pay the money. Such averments
     would prima facie make out a case for investigation by the
     authorities.
             12. The High Court seems to have adopted a strictly
     hypertechnical approach and sieved the complaint through
     a colander of finest gauzes for testing the ingredients under
     Section 415 IPC. Such an endeavour may be justified
     during trial, but certainly not during the stage of
     investigation. At any rate, it is too premature a stage for the
     High Court to step in and stall the investigation by declaring
     that it is a commercial transaction simpliciter wherein no
     semblance of criminal offence is involved."

            12. The aforesaid view was reiterated in Kamladevi
     Agarwal v. State of West Bengal and others as under:

             "9. Criminal prosecution cannot be thwarted at the
     initial stage merely because civil proceedings are also
     pending. After referring to judgments in State of Haryana v.
     Bhajan Lal and Rajesh Bajaj v. State NCT of Delhi, this
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     Court inTrisuns Chemical Industry v. Rajesh Agarwal held:
     (SCC p. 690, paras 7-8)
            "7. Time and again this Court has been pointing out
     that quashing of FIR or a complaint in exercise of the
     inherent powers of the High Court should be limited to very
     extreme exceptions (vide State of Haryana v. Bhajan Lal4
     and Rajesh Bajaj v. State NCT of Delhi5).
             8. In the last referred case this Court also pointed
     out that merely because an act has a civil profile is not
     sufficient to denude it of its criminal outfit. We quote the
     following observations: (SCC p. 263, para 10) '10. It may
     be that the facts narrated in the present complaint would as
     well reveal a commercial transaction or money transaction.
     But that is hardly a reason for holding that the offence of
     cheating would elude from such a transaction. In fact,
     many a cheatings were committed in the course of
     commercial and also money transactions."

   After referring to various decisions it was finally concluded
   as under:

           "17. In view of the preponderance of authorities to
     the contrary, we are satisfied that the High Court was not
     justified in quashing the proceedings initiated by the
     appellant against the respondents. We are also not
     impressed by the argument that as the civil suit was
     pending in the High Court, the Magistrate was not justified
     to proceed with the criminal case either in law or on the
     basis of propriety. Criminal cases have to be proceeded
     with in accordance with the procedure as prescribed under
     the Code of Criminal Procedure and the pendency of a civil
     action in a different court even though higher in status and
     authority, cannot be made a basis for quashing of the
     proceedings."
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           13. In R. Kalyani v. Janak C. Mehta and others, this
     Court culled out propositions concerning interference under
     Section 482 of the Code as under:

           "15. Propositions of law which emerge from the said
     decisions are: (1) The High Court ordinarily would not
     exercise its inherent jurisdiction to quash a criminal
     proceeding and, in particular, a first information report
     unless the allegations contained therein, even if given face
     value and taken to be correct in their entirety, disclosed no
     cognizable offence.

           (2) For the said purpose the Court, save and except
     in very exceptional circumstances, would not look to any
     document relied upon by the defence.

           (3) Such a power should be exercised very
     sparingly. If the allegations made in the FIR disclose
     commission of an offence, the Court shall not go beyond
     the same and pass an order in favour of the accused to
     hold absence of any mens rea or actus reus.

           (4) If the allegation discloses a civil dispute, the
     same by itself may not be a ground to hold that the criminal
     proceedings should not be allowed to continue.

            14. In the light of the principles as mentioned
     hereinabove, we have no hesitation in concluding that the
     High Court erred in quashing the criminal proceedings. We,
     therefore, allow this appeal, set aside the decision
     rendered by the High Court and direct that criminal
     proceedings shall be taken to logical conclusion in
     accordance with law.
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     16. In the case of Pratibha Rani v. Suraj Kumar - (1985) 2

SCC 370, the Apex Court held as under:-

            21. After all how could any reasonable person
     expect a newly married woman living in the same house
     and under the same roof to keep her personal property or
     belongings like jewellery, clothing etc., under her own
     lock and key, thus showing a spirit of distrust to the
     husband at the very behest. We are surprised how could
     the High Court permit the husband to cast his covetous
     eyes on the absolute and personal property of his wife
     merely because it is kept in his custody, thereby reducing
     the custody to a legal farce. On the other hand, it seems
     to us that even if the personal property of the wife is
     jointly kept, it would be deemed to be expressly or
     impliedly kept in the custody of the husband and if he
     dishonestly misappropriates or refuses to return the
     same, he is certainly guilty of criminal breach of trust, and
     there can be no escape from this legal consequence. The
     observations of the High Court at other places regarding
     the inapplicability of Section 406 do not appeal to us and
     are in fact not in consonance with the spirit and trend of
     the criminal law. There are a large number of cases
     where criminal law and civil law can run side by side. The
     two remedies are not mutually exclusive but clearly
     coextensive and essentially differ in their content and
     consequence. The object of the criminal law is to punish
     an offender who commits an offence against a person,
     property or the State for which the accused, on proof of
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     the offence, is deprived of his liberty and in some cases
     even his life. This does not, however, affect the civil
     remedies at all for suing the wrongdoer in cases like
     arson, accidents etc. It is an anathema to suppose that
     when a civil remedy is available, a criminal prosecution is
     completely barred. The two types of actions are quite
     different in content, scope and import. It is not at all
     intelligible to us to take the stand that if the husband
     dishonestly misappropriates the stridhan property of his
     wife, though kept in his custody, that would bar
     prosecution under Section 406 IPC or render the
     ingredients of Section 405 IPC nugatory or abortive. To
     say that because the stridhan of a married woman is kept
     in the custody of her husband, no action against him can
     be taken as no offence is committed is to override and
     distort the real intent of the law.


     17. In the case of Kamaladevi Agarwal v. State of West

Bengal - (2002) 1 SCC 555, the Apex Court held as under:


            9. Criminal prosecution cannot be thwarted at the
     initial stage merely because civil proceedings are also
     pending.    After   referring    to      judgments      in State   of
     Haryana v. Bhajan Lal [1992 Supp (1) SCC 335 : 1992
     SCC (Cri) 426 : AIR 1992 SC 604] and Rajesh
     Bajaj v. State NCT of Delhi [(1999) 3 SCC 259 : 1999
     SCC     (Cri)   401]    this    Court      in Trisuns     Chemical
     Industry v. Rajesh Agarwal [(1999) 8 SCC 686 : 2000
     SCC (Cri) 47] held: (SCC p. 690, paras 7-8)
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                  "7. Time and again this Court has been pointing
         out that quashing of FIR or a complaint in exercise of
         the inherent powers of the High Court should be limited
         to    very     extreme   exceptions     (vide State    of
         Haryana v. Bhajan Lal [1992 Supp (1) SCC 335 : 1992
         SCC (Cri) 426 : AIR 1992 SC 604] and Rajesh
         Bajaj v. State NCT of Delhi [(1999) 3 SCC 259 : 1999
         SCC (Cri) 401] ).

                   8. In the last referred case this Court also
         pointed out that merely because an act has a civil
         profile is not sufficient to denude it of its criminal outfit.
         We quote the following observations: (SCC p. 263, para
         10)

                  '10. It may be that the facts narrated in the
         present complaint would as well reveal a commercial
         transaction or money transaction. But that is hardly a
         reason for holding that the offence of cheating would
         elude from such a transaction. In fact, many a cheatings
         were committed in the course of commercial and also
         money transactions.' "

              10.     In Medchl     Chemicals      &   Pharma      (P)
     Ltd. v. Biological E. Ltd. [(2000) 3 SCC 269 : 2000 SCC
     (Cri) 615] this Court again reiterated the position and
     held: (SCC pp. 272 & 278, paras 2 & 14)

              "2. Exercise of jurisdiction under the inherent
         power as envisaged in Section 482 of the Code to have
         the complaint or the charge-sheet quashed is an
         exception rather than a rule and the case for quashing
         at the initial stage must have to be treated as rarest of
         rare so as not to scuttle the prosecution. With the
         lodgement of first information report the ball is set to roll
         and thenceforth the law takes its own course and the
         investigation ensues in accordance with the provisions
         of law. The jurisdiction as such is rather limited and
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         restricted and its undue expansion is neither practicable
         nor warranted. In the event, however, the court on a
         perusal of the complaint comes to a conclusion that the
         allegations levelled in the complaint or charge-sheet on
         the face of it does not constitute or disclose any offence
         as alleged, there ought not to be any hesitation to rise
         up to the expectation of the people and deal with the
         situation as is required under the law.

               ***

                14. Needless to record however and it being a
         settled principle of law that to exercise powers under
         Section 482 of the Code, the complaint in its entirety
         shall have to be examined on the basis of the allegation
         made in the complaint and the High Court at that stage
         has no authority or jurisdiction to go into the matter or
         examine its correctness. Whatever appears on the face
         of the complaint shall be taken into consideration
         without any critical examination of the same. But the
         offence ought to appear ex facie on the complaint. The
         observations
         in Nagawwa v. VeerannaShivalingappaKonjalgi [(1976)
         3 SCC 736 : 1976 SCC (Cri) 507] lend support to the
         above statement of law: (SCC p. 741, para 5)

                 '(1)   where   the     allegations   made   in   the
         complaint or the statements of the witnesses recorded
         in support of the same taken at their face value make
         out absolutely no case against the accused or the
         complaint does not disclose the essential ingredients of
         an offence which is alleged against the accused;

                 (2) where the allegations made in the complaint
         are patently absurd and inherently improbable so that
         no prudent person can ever reach a conclusion that
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         there is sufficient ground for proceeding against the
         accused;

                  (3) where the discretion exercised by the
         Magistrate in issuing process is capricious and arbitrary
         having been based either on no evidence or on
         materials which are wholly irrelevant or inadmissible;
         and

                  (4)     where   the   complaint    suffers   from
         fundamental legal defects, such as, want of sanction, or
         absence of a complaint by legally competent authority
         and the like.'

                  The cases mentioned by us are purely
         illustrative and provide sufficient guidelines to indicate
         contingencies where the High Court can quash
         proceedings."

               11. In Lalmuni Devi v. State of Bihar [(2001) 2
     SCC 17: 2001 SCC (Cri) 275] this Court held: (SCC p.
     19, para 8)

                   "8. There could be no dispute to the proposition
         that if the complaint does not make out an offence it can
         be quashed. However, it is also settled law that facts
         may give rise to a civil claim and also amount to an
         offence. Merely because a civil claim is maintainable
         does not mean that the criminal complaint cannot be
         maintained. In this case, on the facts, it cannot be
         stated, at this prima facie stage, that this is a frivolous
         complaint. The High Court does not state that on facts
         no offence is made out. If that be so, then merely on the
         ground that it was a civil wrong the criminal prosecution
         could not have been quashed."
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            12. Again in M. Krishnan v. Vijay Singh [(2001) 8
     SCC 645 : 2002 SCC (Cri) 19] this Court held that while
     exercising powers under Section 482 of the Code, the
     High Court should be slow in interfering with the
     proceedings at the initial stage and that merely because
     the nature of the dispute is primarily of a civil nature, the
     criminal prosecution cannot be quashed because in
     cases of forgery and fraud there is always some element
     of civil nature. In a case where the accused alleged that
     the transaction between the parties is of a civil nature and
     the criminal court cannot proceed with the complaint
     because the factum of document being forged was
     pending in the civil court, the Court observed: (SCC pp.
     647-48, para 5)

             "5. Accepting such a general proposition would be
     against the provisions of law inasmuch as in all cases of
     cheating and fraud, in the whole transaction, there is
     generally some element of civil nature. However, in this
     case, the allegations were regarding the forging of the
     documents and acquiring gains on the basis of such
     forged documents. The proceedings could not be
     quashed only because the respondents had filed a civil
     suit with respect to the aforesaid documents. In a criminal
     court the allegations made in the complaint have to be
     established     independently,       notwithstanding      the
     adjudication by a civil court. Had the complainant failed to
     prove the allegations made by him in the complaint, the
     respondents were entitled to discharge or acquittal but
     not otherwise. If mere pendency of a suit is made a
     ground for quashing the criminal proceedings, the
     unscrupulous litigants, apprehending criminal action
     against them, would be encouraged to frustrate the
     course of justice and law by filing suits with respect to the
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     documents intended to be used against them after the
     initiation of criminal proceedings or in anticipation of such
     proceedings. Such a course cannot be the mandate of
     law. Civil proceedings, as distinguished from the criminal
     action, have to be adjudicated and concluded by adopting
     separate yardsticks. The onus of proving the allegations
     beyond reasonable doubt, in a criminal case, is not
     applicable in the civil proceedings which can be decided
     merely on the basis of the probabilities with respect to the
     acts complained of."

            13. Referring to the judgments of this Court
     in Manju Gupta v. Lt. Col. M.S. Paintal [(1982) 2 SCC 412
     :   1982   SCC    (Cri)   459]    , Sardool    Singh v. Nasib
     Kaur [1987 Supp SCC 146 : 1987 SCC (Cri) 672]
     and Karamchand         Ganga           Pershad v. Union    of
     India [(1970) 3 SCC 694 : AIR 1971 SC 1244] the learned
     counsel appearing for the respondents submitted that the
     High Court was justified in quashing the complaint which
     does not require any interference by this Court in this
     appeal.

            14. In Manju Gupta case [(1982) 2 SCC 412 : 1982
     SCC (Cri) 459] the criminal proceedings were quashed
     under the peculiar circumstances of the case. After
     referring to para 20 of the complaint and holding (at SCC
     p. 414, para 4) "such an averment in our view, is clearly
     inadequate and insufficient to bring home criminality of
     the appellant in the matter of the alleged offences", the
     Court found that simply because the accused was the
     Secretary of the Society, the Magistrate was not justified
     in presuming her connection or complicity with the
     offence merely on that ground. The allegations in the
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     complaint pertinent to forgery of rent receipts were held to
     be vague and indefinite. Sardool Singh case [1987 Supp
     SCC 146 : 1987 SCC (Cri) 672] was also decided on its
     facts on the basis of law earlier settled by this Court.
     In Karamchand Ganga Pershad case [(1970) 3 SCC 694
     : AIR 1971 SC 1244] an observation was made that "it is
     a well-established principle of law that the decisions of
     the civil courts are binding on the criminal courts. The
     converse is not true" (SCC p. 695, para 4). In that case
     the appellants had filed a writ petition in the High Court
     for the issuance of appropriate directions requiring the
     Union of India to release and deliver to them some
     consignments of maize transported from the State of
     Haryana to Howrah. Alleging that the movement of maize
     had been controlled by the provisions of the Essential
     Commodities Act read with the Northern Inter-Zonal
     Maize (Movement Control) Order, 1967 promulgated by
     the State Government, the restrictions on export imposed
     by the Order were removed by the State of Haryana in
     October 1967 which was duly published and advertised.
     The contention of the Union was that the State of
     Haryana had not lifted the ban on export and further that
     it had no power to lift the ban. The High Court dismissed
     the writ petition on the sole ground that in view of the
     pendency of the criminal proceedings before some court
     in the State of West Bengal it was inappropriate for the
     High Court to pronounce on the question arising for
     decision in the writ petition. In that context the Court held:
     (SCC p. 695, para 4)
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            "In our opinion the High Court seriously erred in
     coming to this conclusion. If the appellants are able to
     establish their case that the ban on export of maize from
     the State of Haryana had been validly lifted all the
     proceedings taken against those who exported the maize
     automatically fall to the ground. Their maintainability
     depends on the assumption that the exports were made
     without the authority of law. It is a well-established
     principle of law that the decisions of the civil courts are
     binding on the criminal courts. The converse is not true.
     The High Court after entertaining the writ petitions and
     hearing arguments on the merits of the case should not
     have dismissed the petitions merely because certain
     consequential proceedings had been taken on the basis
     that the exports in question were illegal."

            15. We have already noticed that the nature and
     scope of civil and criminal proceedings and the standard
     of proof required in both matters is different and distinct.
     Whereas in civil proceedings the matter can be decided
     on the basis of probabilities, the criminal case has to be
     decided by adopting the standard of proof of "beyond
     reasonable doubt". A Constitution Bench of this Court,
     dealing     with     similar       circumstances,          in M.S.
     Sheriff v. State of Madras [AIR 1954 SC 397 : 1954 Cri LJ
     1019] held that where civil and criminal cases are
     pending,   precedence     shall         be   given    to   criminal
     proceedings. Detailing the reasons for the conclusions,
     the Court held: (AIR p. 399, paras 15-16)

            "15. As between the civil and the criminal
     proceedings we are of the opinion that the criminal
     matters should be given precedence. There is some
     difference of opinion in the High Courts of India on this
     point. No hard and fast rule can be laid down but we do
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     not consider that the possibility of conflicting decisions in
     the civil and criminal courts is a relevant consideration.
     The law envisages such an eventuality when it expressly
     refrains from making the decision of one court binding on
     the other, or even relevant, except for certain limited
     purposes, such as sentence or damages. The only
     relevant consideration here is the likelihood of
     embarrassment.

             16. Another factor which weighs with us is that a
     civil suit often drags on for years and it is undesirable that
     a criminal prosecution should wait till everybody
     concerned has forgotten all about the crime. The public
     interests demand that criminal justice should be swift and
     sure; that the guilty should be punished while the events
     are still fresh in the public mind and that the innocent
     should be absolved as early as is consistent with a fair
     and impartial trial. Another reason is that it is undesirable
     to let things slide till memories have grown too dim to
     trust.

            This however, is not a hard and fast rule. Special
     considerations obtaining in any particular case might
     make some other course more expedient and just. For
     example, the civil case or the other criminal proceeding
     may be so near its end as to make it inexpedient to stay it
     in order to give precedence to a prosecution ordered
     under Section 476. But in this case we are of the view
     that the civil suits should be stayed till the criminal
     proceedings have finished."

            16. In the present case we have noticed that
     before issuance of the process, the trial Magistrate had
     recorded the statement of the witnesses for the
     complainant, perused the record including the opinion of
     the expert and his deposition and prima facie found that
     the respondents were guilty for the offences for which the
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     process was issued against them. The High Court rightly
     did not refer to any of those circumstances but quashed
     the proceedings only on the ground:

             "Consideration is and should be whether any
     criminal proceeding instituted before a court subordinate
     to this Court should be allowed to continue when the very
     foundation of the criminal case, namely, forgery of
     document is under scrutiny by this Court in a civil
     proceeding instituted by same person i.e. the complainant
     in the criminal case. In my considered view it would not
     be proper to allow the criminal proceeding to continue
     when the validity of the document (deed of dissolution) is
     being tested in a civil proceeding before this Court.
     Judicial propriety demands that the course adopted by
     the Hon'ble Supreme Court in the case of Manju
     Gupta [(1982) 2 SCC 412 : 1982 SCC (Cri) 459]
     and Sardool Singh [1987 Supp SCC 146 : 1987 SCC
     (Cri) 672] should be followed. If such course of action is
     adopted by this Court, that would be in consonance with
     the expression used in Section 482 of the Code of
     Criminal Procedure -- 'or otherwise to secure the ends of
     justice'. In both the cases referred to above civil suits
     were pending, where the validity and genuineness of a
     document were challenged. It was held by the Hon'ble
     Supreme Court that when the question regarding validity
     of a document is sub judice in the civil courts, criminal
     prosecution, on the allegation of the document being
     forged, cannot be instituted."

           17. In view of the preponderance of authorities to
     the contrary, we are satisfied that the High Court was not
     justified in quashing the proceedings initiated by the
     appellant against the respondents. We are also not
     impressed by the argument that as the civil suit was
     pending in the High Court, the Magistrate was not
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     justified to proceed with the criminal case either in law or
     on the basis of propriety. Criminal cases have to be
     proceeded with in accordance with the procedure as
     prescribed under the Code of Criminal Procedure and the
     pendency of a civil action in a different court even though
     higher in status and authority, cannot be made a basis for
     quashing of the proceedings.


     18. In the case of Punit Beriwala v. State (NCT of Delhi) -

2025 SCC OnLine SC 983, the Apex Court held as under:

     MERE INSTITUTION OF CIVIL PROCEEDINGS CANNOT
     ACT AS A BAR TO INVESTIGATION OF COGNIZABLE
     OFFENCES

             28. It is trite law that mere institution of civil
     proceedings is not a ground for quashing the FIR or to hold
     that the dispute is merely a civil dispute. This Court in
     various judgments, has held that simply because there is a
     remedy provided for breach of contract, that does not by
     itself clothe the Court to conclude that civil remedy is the
     only remedy, and the initiation of criminal proceedings, in
     any manner, will be an abuse of the process of the court.
     This Court is of the view that because the offence was
     committed during a commercial transaction, it would not be
     sufficient to hold that the complaint did not warrant a further
     investigation and if necessary, a trial. [See : Syed
     AksariHadi     Ali    Augustine         Imam v. State   (Delhi
     Admin.), (2009) 5 SCC 528, Lee KunHee v. State of
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      UP, (2012) 3 SCC 132 and Trisuns Chemicals v. Rajesh
      Aggarwal, (1999) 8 SCC 686].


      19. In the instant case, the complaint and FIR prima facie do

not indicate that the respondents intend to convert a civil dispute

into criminal proceedings and in the light of specific averments,

details and particulars including sequence of events leading to the

filing of the complaint contained in the complaint and FIR which are

elaborately averred by the respondents, in the facts and

circumstances of the case on hand, it cannot be said that the

impugned complaint and FIR are nothing but an attempt to give a

criminal colour to a civil dispute and as such, even this contention

of the petitioners cannot be accepted.

      20.   Insofar as the contention of the petitioners that the

registration of the FIR for offence punishable under Section 21 of

the BUDS Act is illegal and deserves to be quashed in the light of

various judgments of this Court relied upon by the petitioner is

concerned, all the judgments relied upon by the petitioners were

considered by a co-ordinate Bench of this Court in Yellappa's

case supra, wherein it is held as under:-
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               " In these two petitions filed under Section 482 of the
     Cr.P.C, accused Nos.2 and 1 respectively have sought for
     quashing the criminal proceedings initiated against them in
     Spl.C.No.197/2022 on the file of Prl.District and Sessions
     Judge, Belagavi, for the offences punishable in Sections 406
     and 420 IPC and Section 21(1)(2) and (3) of The Banning of
     Unregulated Deposit Schemes Act, 2019 ('BUDS Act' for
     short).

               2.    While Crl.P.No.102510/2023 is filed by accused
    No.1, Crl.P.No.100048/2024 is filed by accused No.2.
               3.    Since these two petitions are arising out of the
    same case, they are clubbed together and disposed of by a
    common order.
               4.    In support of the petition, the petitioners have
    contended that absolutely there is no material in the charge
    sheet to proceed against them and as such, it is liable to be
    quashed, as it amounts to abuse of process of law. As per
    Section 27 of BUDS Act, no designated Court shall take
    cognizance of an offence punishable under the said section,
    except upon a complaint made by the regulator. As per
    Section 7 of the said Act, the Government shall first appoint a
    regulator and thereafter designate a Court to deal with the
    matters to which the provisions of the said Act apply, and the
    designated Court can take cognizance only on complaint in
    writing made by the regulator. In the present case,
    respondent No.2 who is a private person has given the first
    information and on the basis of it, FIR is registered. During
    the course of investigation, the provisions of BUDS Act are
    invoked and after investigation, charge sheet is filed. The trial
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    Court ought to have complied with the provisions of Section
    27 of BUDS Act. The non-compliance of said provision, has
    vitiated the entire proceedings.
            5.     The petitioners are in no way concerned with
    the allegations made in the complaint. Allegations made in the
    complaint are not believable. There is no material to show
    that complainant has invested Lakhs together. As per the
    statements of CW-2, 12 to 17, it is alleged that accused No.1
    has cheated the innocent investors to the tune of `55 Crores,
    which is not believable. Viewed from any angle, the
    proceedings are not sustainable and pray to allow the
    petitions and quash the criminal proceedings against the
    petitioners.
            6.     In support of their arguments, the learned
    counsel for petitioners have relied upon the following
    decisions:
     (i)    Shivaji s/o Baburao Patil and Anr. Vs. The State of
     Karnataka (Shivaji)
    (ii)    Santosh Kumar S/o Gadeppa Khot and anr. Vs. The
     State of Karnataka and Ors. (Santosh Kumar)
    (ii)    Sri.Ravikiran s/o Sureshkamlakar and Anr. Vs. The
    State by Chikkodi Police Station Belagavi District and Ors.
    (Ravikiran)
            7.     Learned       counsel        for    respondent
    No.2/complainant submitted oral objections stating that
    initially, first information came to be filed by Arjun Kallappa
    Patil stating that since 10 years, he is doing vegetable
    business. He is having agriculture land and also doing diary
    business. While doing vegetable business, he came to be
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    acquainted   with     accused   No.2-Yallappa    Managutakar.
    Accused No.2 convinced the complainant that if he invest in
    steel and cement business, he would pay handsome return.
    Therefore, on 25.01.2021, complainant paid `40 lakhs to
    accused No.2. After two months, accused No.2 paid him `2
    lakhs by way of profit. Convinced by the fact that accused
    No.2 would give him handsome profit and also return the
    investment made by him, on 01.04.2021 complainant invested
    `35 lakhs with accused No.2.
           8.        Subsequently, when he requested accused
    No.2 to return his money, time and again he went on
    postponing. On enquiry, accused No.2 revealed that he has
    invested the said money with accused No.1 Shivanand
    Kumbar and after taking money invested by several persons,
    on 18.07.2021 accused No.1 absconded and he is also
    searching for him. In whatsapp also, he came across the
    information regarding accused No.1 Shivananda Kumbar
    having absconded. However, later accused No.2 Yallappa
    Managutakar also absconded and he is not receiving the
    calls. Both accused Nos.1 and 2 have cheated the
    complainant in a sum of `75,00,000/- and accordingly, he filed
    the complaint.
           9.        Based on the said complaint, the CEN Crime
    Police, Belagavi City have registered case in Cr.No.26/2021
    for the offences punishable under Sections 406 and 420 IPC
    and taken up investigation. Accused Nos.1 and 2 were
    arrested and based on their voluntary statement, incriminating
    evidence was collected. The investigation reveal that accused
    No.1 who is hailing from Sadalaga of Chikkodi, dropped out of
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    college after failing in PUC.    For six years, he worked at
    Doodhaganga Sugar Factory and left his job when he was not
    confirmed. Thereafter, he was driving tractor belonging to his
    father till it was sold and he worked as a driver with one
    Ingale and left the job after 2-3 years. In 2002, he started
    working in the Ashram of Shirdi Junglee Maharaj, at
    Kokamthana. There he was working as a driver of tractor and
    tempo. While working in the said Ashram, he started getting
    cement and steel at concession rate in the name of Ashram
    on credit basis and supply the same to those person who
    were in need of it and used to pay the amount belatedly.
          9.1     In this manner, he started getting money. He
    used to make the payment for the cement and steel
    purchased on credit basis, after he received money from the
    next prospective buyer. In this way, he used to retain certain
    amount for a short period. Those who are not in need of
    cement and steel, started investing with him. Though he was
    not getting high margin of profit, in order to gain the
    confidence of investors, he used to pay profit to them out of
    the investment made by subsequent investors. He used to
    utilise the money at his hand for his personal needs, including
    investment in real estate, construction of apartments, farm
    house and for purchasing agricultural land etc. Lured by the
    high returns in short time business people started investing
    with him.
          9.2     With the money received from such investment,
    he also started tours and travel business by name, Nayikba
    Yatra tours. In the meanwhile, he came to be acquainted with
    accused No.2-Yallappa Managutakar. Through accused No.2,
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    he started getting heavy investments ranging from 50 lakhs to
    crores. He used to pay benefit to the previous investor out of
    the investment received from the new investor. He has not
    taken any license from the concerned authority. This was
    going on smoothly till 2019-2020.
          9.3      On account of COVID and lockdown, the
    investment slowed down and on the other hand, the investor
    started demanding back the money invested by them. Since
    he has already utilised the investment for purchasing lands,
    construction of house, etc., he could not return the said
    investment. Therefore, he along with his wife and children
    escaped to Maldives. From there, they proceeded to other
    places, including Egypt, Dubai, Ajman and Nepal. Till
    26.06.2022, he managed to keep the police away. However,
    on 26.06.2022, at 11.00 p.m, when he came to Mumbai from
    Nepal, he was apprehended by the concerned police. Before
    he was apprehended, accused No.2 was arrested by the
    concerned police and through him, they came to know about
    the part played by accused No.1. During investigation, the
    concerned police have seized and attached the movable and
    immovable properties of accused Nos.1 and 2. The
    investigation reveal that accused Nos.1 and 2 have cheated
    complainant, CW-2, 12 to 17 and many other persons to the
    tune of `55 crores spread across Karnataka and Maharashtra.
    He has acquired properties not only in his name, but also in
    the name of his wife, Smt.Vijaya Kumbar. There is prima facie
    material to proceed against the petitioners and pray to
    dismiss the petitions.
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           10.     During the course of the argument, learned
    counsel for petitioners submitted that as per Section 27 of the
    BUDS Act, the designated Court can take cognizance only on
    a complaint filed by the regulator and therefore the entire
    proceedings initiated based on the first information furnished
    by   respondent     No.2/defacto        complainant   before   the
    concerned police and the charge sheet filed is vitiated and on
    this ground alone, the petitioners are entitled for quashing of
    the criminal proceedings against them. He would submit that
    in the similar cases in Shivaji, Santosh Kumar and
    Ravikiran referred to supra, the criminal proceedings initiated
    are quashed, reserving liberty to the regulator to file complaint
    under Section 200 Cr.P.C before the designated Court.
           11.     On    the    other       hand   learned    counsel
    representing respondent No.2/defacto complainant as well as
    learned High Court Government Pleader submitted that the
    restriction in Section 27 relates to an offence punishable
    under Section 4       committed by a deposit taker, who is
    running a Regulated deposit scheme and commit any
    fraudulent default in the repayment or return of deposit on
    maturity or in rendering any specified service promised
    against such deposit. They would further submit that,
    however, if the offence is committed by any person or entity
    who are running an Unregulated deposit scheme and also
    where the offence under Section 4 is committed by a
    company, then the complaint may be filed by anyone who is
    aggrieved or by the concerned for this and cognizance is to
    be taken on such charge sheet by the designated Court. In
    the present case, since the offences punishable under
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    Section 21 (1)(2) and (3) of BUDS Act, committed by accused
    Nos.1 and 2 comes under the definition of Unregulated
    Deposit Scheme, the restriction contained in Section 27 of the
    BUDS Act is not applicable and therefore question of
    quashing the said proceeding would not arise. He would
    further submit that in the decisions relied upon by the
    petitioners, this aspect is not examined and therefore the said
    decisions are not applicable to the case on hand.
           12.    Heard arguments of both sides and perused
    the record.
           13.    The crux of the argument submitted by the
    learning counsel representing for petitioners is that under
    Section 27 of the BUDS Act, there is prohibition for the
    designated Court to take cognizance of an offence under the
    Act, except upon a complaint made by the regulator.
    According to the learned counsel for the petitioners, the
    designated Court can take cognizance only on the basis of a
    complaint filed under Section 200 by the regulator and
    therefore the proceedings initiated upon the first information
    report furnished by the defacto complainant i.e., respondent
    No.2 and ultimately charge sheet filed against the petitioners
    are vitiated and as such, the petitioners are entitled for
    quashing of the proceedings, but right may be reserved to the
    concerned authorities to file complaint under Section 200 of
    Cr.P.C. and proceed with the matter.
           14.    Before going to the merits of the case, it is
    necessary to refer to some of the provisions of the BUDS Act.
    The object of the said Act is to provide for a comprehensive
    mechanism to ban the Unregulated deposit schemes, other
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    than the deposits taken in the ordinary course of business
    and to protect the interest of depositors and matters
    connected there with or incidental thereto.
              15.    Section 2 (4) define the term deposit means an
    amount of money received by way of an advance or loan, or
    in any other form, by any deposit taker with a promise to
    return whether after a specified period or otherwise, either in
    cash, or in kind or in the form of a specified service, with or
    without any benefit in the form of interest, bonus, profit or in
    any other form, but does not include-
              (a)    amounts received as loan from a scheduled
    bank or a co-operative bank or any other banking company as
    defined in Section 5 of the Banking Regulation Act, 1949;
              (b)    amounts     received       as     loan     or   financial
    assistance from the Public Financial Institutions notified by
    the Central Government in consultation with the Reserve
    Bank of India or any non-banking financial company as
    defined in clause (f) of section 45-I of the Reserve Bank of
    India Act, 1934 and is registered with the Reserve Bank of
    India or any Regional Financial Institutions or insurance
    companies;
              (c)    amounts     received       from      the    appropriate
    Government, or any amount received from any other source
    whose      repayment    is   guaranteed          by   the    appropriate
    Government, or any amount received from a statutory
    authority constituted under an Act of Parliament or a State
    Legislature;
              (d)    amounts received from foreign Governments,
    foreign     or   international     banks,        multilateral    financial
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    institutions, foreign Government owned development financial
    institutions, foreign export credit collaborators, foreign bodies
    corporate, foreign citizens, foreign authorities or person
    resident outside India subject to the provisions of the Foreign
    Exchange Management Act, 1999 and the rules and
    regulations made thereunder;
     (e)       amounts received by way of contributions towards the
    capital by partners of any partnership firm or a limited liability
    partnership;
     (f)       amounts received by an individual by way of loan from
    his relatives or amounts received by any firm by way of loan
    from the relatives of any of its partners;
    (g)        amounts received as credit by a buyer from a seller on
    the sale of any property (whether movable or immovable);
    (h)        amounts      received        by   an   asset   re-construction
    company which is registered with the Reserve Bank of India
    under section 3 of the Securitisation and Reconstruction of
    Financial Assets and Enforcement of Security Interest Act,
    2002;
    (i)        any deposit made under section 34 or an amount
    accepted by a political party under section 29B of the
    Representation of the People Act, 1951;
               16.     Section 2(5) defines the term 'depositor' means
    - 'any person who makes a deposit under the BUDS Act;
               17.     Section 2(6) defines the term 'deposit taker'
    means -
           (i) any individual or group of individuals;
           (ii) a proprietorship concern;
           (iii) a partnership firm (whether registered or not);
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         (iv) a limited liability partnership registered under the Limited
         Liability Partnership Act, 2008;
         (v) a company;
         (vi) an association of persons;
         (vii) a trust (being a private trust governed under the provisions
         of the Indian Trusts Act, 1882 or a public trust, whether
         registered or not);
         (viii) a co-operative society or a multi-State co-operative
         society; or
         (ix) any other arrangement of whatsoever nature, receiving or
         soliciting deposits, but does not include--
         (i) a Corporation incorporated under an Act of Parliament or a
         State Legislature;
         (ii) a banking company, a corresponding new bank, the State
         Bank of India, a subsidiary bank, a regional rural bank, a co-
         operative bank or a multi-State co-operative bank as defined in
         the Banking Regulation Act, 1949;
             18.       Section 2(14) defines the term "Regulated
    Deposit Scheme" means the schemes specified under column
    (3) of the First Schedule.
             19.       Similarly, Section 2(15) defines the term
    'Regulator' means the Regulator specified under column (2)
    of the First Schedule.
             20.       Section 2(16) defines the term 'Schedule'
    means the Schedule appended to the BUDS Act.
             21.       Section 2(17) defines the term 'Unregulated
    Deposit Scheme' means a Scheme or an arrangement under
    which deposits are accepted or solicited by way of business,
    and which is not a Regulated Deposit Scheme as specified
    under column (3) of the First Schedule.
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              22.     Chapter-II of the BUDS Act, deal with Banning
    of Unregulated Deposit Schemes. Section 3 states that - On
    and from the date of commencement of the BUDS Act, (a) the
    Unregulated Deposit Schemes shall be banned, and (b) no
    deposit taker shall directly or indirectly promote, operate,
    issue any advertisement soliciting participation or enrolment
    in or accept deposits in pursuance to an Unregulated Deposit
    Scheme.
              23.     Thus,   while    Section        3(a)    totally   banned
    Unregulated Deposit Schemes, Section 3(b), prohibits any
    deposit taker from directly or indirectly promoting, operating,
    issuing     any    advertisement,          soliciting    participation,   or
    enrolment in, or accept deposits in pursuance of an
    Unregulated Deposit Scheme.
              24.     Section 5 also prohibits any person by
    whatever name called knowingly, make any statement,
    promise, or forecast, which is false, deceptive or misleading in
    material facts or deliberately conceal any material facts, to
    induce another person to invest in, or become a member of or
    participate in any Unregulated Deposit scheme.
              25.     Section 6 clarifies that a prize chit or money
    circulation scheme banned under the provisions of the prize
    Chits and Money Circulation Scheme (Banning) Act, 1978,
    shall be deemed to be an Unregulated Deposit Scheme under
    the BUDS Act.
              26.     While   Sections         3, 5    and     6   deals with
    Unregulated Deposit Schemes, Section 4 makes certain acts
    of deposit taker of Regulated Deposit Scheme punishable,
    who commits fraudulent default in the repayment or return of
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    deposit on maturity or in rendering any specified service
    promised against such deposit.
           27.    Chapter 6 of the BUDS Act deals with offences
    and punishments. Section 21 prescribes punishment for
    contravention of Section 3. Section 21(1) states that any
    deposit taker who solicits deposits in contravention of Section
    3 shall be punished with imprisonment for a term which shall
    not be less than one year, but which may extend to five years
    and fine, which shall not be less than `2 lakhs, but which may
    extent to `10 lakhs. This is for soliciting deposits in
    contravention of Section 3.
           28.    Section 21(2) states that any deposit taker who
    accepts deposits in contravention of Section 3 shall be
    punished with imprisonment for a term which shall not be less
    than 2 years, but which may extend to 7 years and fine, which
    shall not be less than `3 lakhs, but which may extend to `10
    lakhs. This is for accepting deposits in contravention of
    Section 3.
           29.    Section 21(3) provides that that any deposit
    taker who accepts deposits in contravention of Section 3 and
    fraudulently default in repayment of such deposits or in
    rendering any specified service shall be punished with
    imprisonment for a term which shall not be less than 3 years,
    but which may extend to 10 years and fine, which shall not be
    less than `5 lakhs, but which may extend to twice the amount
    of aggregate funds collected from the subscribers, members
    or participants in the Unregulated Deposit Scheme. This is for
    fraudulent default in repayment of such deposits or in
    rendering any specified service in contravention of Section 3.
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            30.    Section      23      prescribes      punishment     for
    contravening the provisions of Section 5 and states that any
    person who contravenes the provisions of Section 5 shall be
    punishable with imprisonment for a term which shall not be
    less than one year, but which may extend to 5 years and with
    fine, which may extend to ten lakhs.
            31.    Section 24 deals with second and subsequent
    offence,   except   under    Section        26,   prescribing   higher
    punishment, which shall not be less than 5 years, but which
    may extend to 10 years and fine, which shall not be less than
    `10 lakhs, but which may extend to `50 Crores.
            32.    Section 25 deals with offences by deposit
    takers who are other than individuals such as company and
    other entities and every person who at the time the offence
    committed was in charge of and responsible to the deposit
    taker for conduct of its business, as well as deposit taker shall
    be deemed to be guilty of the offence and punished
    accordingly. Sub-section (2) carves out exception.
            33.    Section 26 punishes those persons who failed
    to furnish any statement, information or particulars as
    required under Section 10(2) (1), with fine, which may extend
    to `5 lakhs.
            34.    At this stage, it is relevant to note that as per
    Section 28, notwithstanding anything contained in the Code of
    Criminal Procedure, 1973, every offence punishable under
    this Act, except offence under Section 22 and 26 shall be
    cognizable and non-bailable.
            35.    Section      22      prescribe      punishment      for
    contravention of Section 4 by any deposit taker means
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    deposit taker of Regulated deposit Scheme who commits
    offence relating to a Regulated deposit scheme. Section 26
    deals with failure to give information required under Section
    10(1). Except these two offences, the rest of the offences are
    cognizable and non-bailable.
           36.    Thus, perusal of Sections 3, 5 and 6 makes it
    evident that while Section 3 ban the Unregulated Deposit
    Schemes, Section 5 makes punishable a person knowingly
    making any statement, promise, or forecast, which is false,
    deceptive or misleading in material facts and deliberately
    conceals any material fact to induce any person to invest in or
    become member or participate in any Unregulated Deposit
    Scheme. Section 6 includes any chit or money circulation
    scheme         which       is          banned       under   the
    provisions of prize chits and Money Circulation Scheme
    (Banning) Act 1978, as Unregulated deposit scheme. The
    violation of Section 3 and 5 are made punishable under
    Sections 21 and 23.
           37.    Section 4 concerns with Regulated deposit
    taker and prohibits such a Regulated deposit taker from
    committing fraudulent default in repayment or return of the
    deposit on maturity or rendering any specified service
    promised against such deposit.
           38.    It is to be remembered that as defined under
    Section 2(14) Regulated Deposit Schemes are those which
    are specified under column (3) of Serial number (1) of the first
    schedule. Serial number (2) provides that (a) Deposits
    accepted under any scheme or an arrangement, registered
    with any regulatory body in India, constituted or established
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    under a statute and (b) Any other scheme, as may be notified
    by the Central Government under the BUDS Act shall also be
    treated as Regulated Deposit Schemes under the BUDS Act.
    As per Section 2(15) to regulate such Regulated Deposit
    Schemes, a regulator is appointed who is specified in column
    (2) of first schedule. Thus for every Regulated deposit
    scheme, there is a regulator. Section 40 deals with power of
    the Central Government to amend the First Schedule by
    Notification and add to, or omit from the First Schedule any
    scheme or arrangement and on such addition or omission,
    such scheme or arrangement shall become or cease to be a
    Regulated Deposit Scheme.
           39.    Chapter 4 deals with information on deposit
    takers, which necessarily mean a Regulated Deposit Scheme.
    As per Section 9(1) the Central Government may designate
    an authority, whether existing or to be constituted, the duty of
    which is to create, maintain and operate an online database
    for information on deposit takers operating in India. As per
    Section 9(2) the authority so designated under sub-section
    one may require the regulator or the competent authority to
    share such information on deposit takers, as may be
    prescribed. Section 10 deals with information of business by
    the deposit taker.
           40.    Section 10(1) mandates that every deposit
    taker, which commences or carries on its business as such
    and on or after the commencement of the BUDS Act to
    intimate the authority referred to in Section 9(1) about its
    business in such form and manner and within such time as
    may be prescribed. Section 10 (2) requires that where the
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    competent authority has reason to believe that the deposits
    are being solicited or accepted, pursuant to an Unregulated
    deposit scheme, direct any deposit taker       to furnish such
    statements,   information, or particular, as      it   considers
    necessary, relating to or connected with the deposits received
    by such deposit taker.
           41.    The explanation (a) clarify that the requirement
    of intimation under the sub-section (1) is applicable to deposit
    takers accepting or soliciting deposits as defined under
    Section 2(4), which means a Regulated deposit, since the
    Unregulated deposit is banned under Section 3. Similarly
    explanation (b) clarifies that the intimation under sub-section
    (1) also apply to a company, if the company accepts the
    deposits under Chapter 5 of the Companies Act.
           42.    Thus, the information on deposit takers is
    required to be collected by the authority designated by the
    Central Government, whether existing or to be constituted,
    which necessarily mean the information which is required to
    be regularly maintained by the deposit taker of Regulated
    Deposit Scheme. The requirement of designated authority
    directing any deposit taker to furnish such statement,
    information, or particulars with regard to Unregulated deposit
    schemes is an exception, and it happens only when the
    competent authority has reason to believe that deposits are
    being solicited or accepted in respect of Unregulated Deposit
    Scheme.
           43.    Chapter 7 deals with investigation, search and
    seizure. Under Section 29, a police officer on recording
    information about the commission of an offence under this Act
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    is duty bound to inform the same to the competent authority,
    while Section 11 deals with requirement of           competent
    authority to share information received under Section 29 with
    the Central Bureau of Investigation and with the authority,
    which may be designated by the Central Government under
    Section 9. Similarly, as per Section 11 (2) the appropriate
    Government, any regulator, income tax authorities, or any
    other investigation agency, having any information or
    documents in respect of the offence investigated under this
    Act by the police or the Central Bureau of Investigation shall
    share all such information or documents with the police or the
    Central Bureau of Investigation. Similarly, as per Section
    11(3) the principal officer of any banking company, a
    corresponding new bank, the State Bank of India, a subsidiary
    bank, original rural bank, a Co-operative bank or multi-
    cooperative bank has a reason to believe that any client is a
    deposit taker and is acting in contravention of the provisions
    of BUDS Act, shall forthwith inform the same to the competent
    authority.
           44.    Section 31 deals with the power to enter,
    search and seize without warranty. It authorise any police
    officer, not below the rank of an officer in charge of a police
    station, who has reason to believe that anything necessary for
    the purpose of an investigation into any offence under this Act
    may be found in any place within the limits of jurisdiction of
    police station of which he is in charge and other cases with
    the written authority of an officer, not below the rank of
    Superintendent of Police, may conduct search and seizure.
    As per Section 31(2), in case it is not practicable to seize the
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    record or property, he may make an order in writing to freeze
    such property, account, deposits or valuable securities
    maintained by any deposit taker regarding the offence under
    the Act initially for a period of 30 days and it may be extended
    for further period as per the order of the designated Court.
           45.     As per sub-section (3) of Section 31, where an
    officer takes down any information in writing or records
    ground for his belief or makes an order in writing under sub-
    section (1) or sub-section (2), within 72 hours shall send a
    copy there to the designated Court in a sealed envelope. The
    owner or occupier of the building, conveyance, or place shall
    on application entitled for a copy to be furnished free of cost,
    by the designated Court. Section 32 (1) provides that the
    designated Court may take cognizance of offence under the
    Act without the accused being committed to it for trial.
           46.     Chapter 3 deals with authorities. As required
    under Section 7, the appropriate Government is required to
    appoint one or more officers, not below the rank of Secretary
    to that Government as the competent authority for the
    purpose of BUDS Act. As per sub-section (2), the appropriate
    Government is also required to appoint such other officer or
    officers to assist the competent authority in discharge of its
    functions under the Act. Perusal of provisions of chapter 3
    makes it evident that wherever the competent authority or
    officers appointed under sub-section (2), have reason to
    believe that any deposit taker is soliciting deposits in
    contravention of Section 3, he may order for attachment, etc.
    It is having powers as vested in Civil Court. Under this
    chapter, Section 8 deals with constitution of designated
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    Courts, not below the rank of a District and Sessions Judge.
    No Courts other than the designated Court shall have the
    jurisdiction in respect of any matters to which the provision of
    the BUDS Act apply. While trying the offences under the
    BUDS Act, the designated Court may also try an offence
    under other enactments.
            47.    As per Section 37 of the Act, the Central
    Government and under Section 38 the State Government or
    Union   Territory   Government         as   the   case   maybe   in
    consultation with the Central Government may make rules for
    carrying out the provisions of the Act.
            48.    Accordingly vide Notification dated 12.02.2020,
    the Central Government has framed the Banning of
    Unregulated Deposits Schemes Rules 2020 ('Central Rules'
    for short). Rule 3 of the Central Rules state that while the
    competent authority pass order provisionally, attaching the
    property of the deposit taker, in addition to the other
    information, enumerated in class B to D, as per clause A it
    shall also take into consideration any complaint against the
    promotion or operation of an Unregulated deposit scheme,
    whether the complainant is a depositor in the said
    Unregulated deposit scheme or not, any information received
    from Central Government and State Governments. Rule 10
    of the Central rules deals with authorisation for search and
    seizure relating to an Unregulated Deposit Scheme.
            49.    In exercise of the provisions of Section 37, vide
    Notification dated 27.10.2020, the State Government has
    framed the Karnataka Banning of Unregulated Deposit
    Schemes Rules, 2020 ('State Rules' for short). As per Rule
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    4(1), while conducting investigation or enquiry under Section
    7(4) of the Act, Notices may be issued in form No. A and C,
    which clearly referred to the violation of provision of Section 3
    of the Act. Similarly, as per Rule 4(2), the order of provisional
    attachment shall contain the details enumerated in 1 to 9
    which includes details of the complaint, enquiry report from
    the police, complaints received from the public.
               50.    The plain reading of Section 27 makes it
    evident that the designated Court is prohibited from taking
    cognizance of an offence under Section 4, except upon the
    complaint made by the regulator. It does not refer to any other
    offence under the provisions of BUDS Act. The reason behind
    this is that in case of Regulated deposit schemes, prescribed
    authorities are there to monitor the same. Database is created
    and maintained. Such Regulated deposit schemes are
    managed by the regulators who are constituted under
    respective statutory provisions.
               51.    The offence that could be committed by a
    deposit taker running a Regulated deposit scheme under
    Section 4, are where it may fraudulently default in repayment
    or return of deposit on maturity or in rendering any specified
    service, promised against such deposit. This offence could be
    established by the regulator on the basis of information
    available with it. It may not require an extensive investigation
    by the police as in case of other offences under Section 3 and
    5. In fact, a deposit taker of Regulated deposit scheme may
    commit an offence punishable under Section 3 (2) or 5, if he
    directly     or   indirectly   promote,      operate,   issue   any
    advertisement, soliciting, participation or enrolment in or
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    accept deposits in pursuance of an Unregulated deposit
    scheme. He may commit the offence under Section 5 in case
    he succeeds in persuading any person to invest in or become
    a member or participant of any Unregulated Deposit Scheme.
           52.    Thus, while Section 3 deals with Unregulated
    Deposit Schemes and that all the Unregulated Deposit
    Schemes shall be banned, Section 4 punishes a deposit
    taker, who is running a Regulated Deposit Scheme,
    committing an offence in the respective Regulated Deposit
    Scheme, by committing any fraudulent default in the
    repayment or return of deposit on maturity or in rendering any
    specified service   promised against such deposit. There is
    sea of difference between an offence under Section 4 and the
    other offences under Sections 3 and 5. While Section 4 deals
    with an offence committed by a deposit taker who is running a
    Regulated deposit scheme, Section 3 and 5 deals with
    offences concerning Unregulated Deposit Schemes.
           53.    The Regulated Deposit Schemes are run under
    the supervision and control of the regulator. While under
    Section 9, the designated authority is required to create a
    central database, under Section 10, every regulated deposit
    taker is duty bond intimate the designated authority and
    furnish statements, information or particulars concerning the
    deposits. Explanation makes it very explicit that the deposit
    taker means under a Regulated Deposit Scheme, since a
    deposit taker of Unregulated deposit scheme cannot be
    expected to intimate the designated authority that he is
    running an illegal deposit scheme.
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           54.      While the offence under Section 4 is punishable
    under Section 22, the failure to give intimation under Section
    10(1) and failure to furnish statements, information or
    particulars as required under Section 10(2) is made
    punishable under Section 26 of the Act. Except these two
    sections, rest of the offences which are punishable under
    Sections 21, 23 to 25 are cognizable. In fact, for these
    cognizable offences, minimum sentence is prescribed. Having
    regard to the nature of the offences under Section 3 and 5, it
    requires     extensive   investigation     by   a   police   agency.
    Therefore, the arguments of the learned counsel for
    petitioners that there is prohibition under Section 27 to take
    cognizance, except by way of a complaint under Section 200
    Cr.P.C by the regulator in respect of the offences punishable
    under Section 3 and 5 is not correct and the same cannot be
    accepted.
           55.      However, if the offence under Section 4 is
    committed by a company, then also it is required to
    investigated by the police. As per the proviso, the exception
    carved out by Section 27 is not applicable to an offence
    committed under Section 4 by company.
           56.      The object behind the requirement of filing of
    complaint under Section 200 by a regulator in case of an
    offence under Section 4 by a deposit taker running Regulated
    deposit scheme, which is not a company, appears to be that
    when this scheme is run by a regulator, unnecessarily, the
    deposit taker shall not be subject to ignominy of facing a
    criminal investigation and trial, by unscrupulous persons and
    also to face multiple complaints. Only when the regulator after
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    verifying all the records is convinced that a deposit taker who
    is running a Regulated deposit scheme is guilty of committing
    any fraudulent default in the repayment or return of the
    deposit on maturity or in rendering any specified service
    promised against such deposit, he may file a complaint under
    Section 200 Cr.P.C with all the information available at his
    hand and request the designated Court to take action against
    such person. Similar provision is available under the ESIC,
    EPFO and Drugs and Cosmetics Act. However, this
    protection is not available to those persons who run
    Unregulated Deposit Schemes and cheat innocent and
    gullible people.
            57.    Therefore, when a deposit taker running a
    Regulated Deposit Scheme, commit an offence under Section
    4, the complaint is required to be filed by the regulator under
    Section 200 Cr.P.C as the said offence is non-cognizable
    which is punishable under Section 22 of the Act. The
    remaining offences under Sections 21, 23 to 25 are
    cognizable and required to be investigated by the police.
            58.    Undisputedly, there is Prima-facie material to
    show that the petitioners are guilty of soliciting investment
    from innocent and gullible persons and cheated them to the
    tune of around `55 Crores. In fact, the detailed investigation
    conducted by the investigating officer and charge sheet
    makes out a strong prima facie case against the petitioners.
    In the decisions relied upon by the petitioners, the
    co-ordinate Bench of this Court has not examined these
    aspects and as such, they are not applicable to the case on
    hand.
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               59.     Thus from the above discussion, this Court is of the
       considered opinion that the petitions are liable to be dismissed and
       accordingly, the following:
                                     ORDER

The criminal petition in Crl.P.No.100048/2024 filed by accused No.2 and Crl.P.No.102510/2023 filed by accused No.1 under Section 482 of Cr.P.C. in Crime No.26/2021 in Special Case No.197/2022 registered by respondent police-CEN Police Station, Belagavi city, for the offences punishable under Sections 406 and 420 of IPC and Section 21(1)(2)(3) of BUDS Act, 2019, on the file of Prl. Dist. & Sessions & Special Judge, Belagavi, are hereby rejected.

21. In view of the aforesaid judgment of this Court in Yellappa's case supra, I am of the view that even this contention cannot be accepted.

22. In view of the foregoing discussions, I am of the considered opinion that the question of this Court exercising its jurisdiction under Section 482 Cr.P.C. and quash the impugned proceedings would not arise in the facts and circumstances of the instant case and as such, I do not find any merit in the petition and that the same is liable to be dismissed.

23. Accordingly, the petition is hereby dismissed.

Sd/-

(S.R.KRISHNA KUMAR) JUDGE Srl.