Kerala High Court
V.Jayanandnakumar vs State Of Kerala on 8 February, 2021
Equivalent citations: AIRONLINE 2021 KER 623
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI
MONDAY, THE 08TH DAY OF FEBRUARY 2021 / 19TH MAGHA,1942
WP(C).No.20028 OF 2013(C)
PETITIONER:
V.JAYANANDNAKUMAR
AGED 52 YEARS
S/O.P.K.VELUPILLAI, RESIDING AT TC 13/223,
VADAKKUVILAKOM, PANNIVILAKOM LANE, PATTOOR,
PETTAH POST, THIRUVANANTHAPURAM-695 024, (LAW
OFFICER, COMMERCIAL TAXES), KOZHIKODE.
BY ADV. SRI.C.S.MANU
RESPONDENTS:
1 STATE OF KERALA
REPRESENTED BY THE ADDITIONAL CHIEF SECRETARY TO
THE GOVERNMENT OF KERALA, VIGILANCE (A)
DEPARTMENT, GOVERNMENT SECRETARIAT,
THIRUVANANTHAPURAM. PIN-695 001.
2 DEPUTY SUPERINTEND OF POLICE
VIGILANCE AND ANTI CORRUPTION BUREAU, THRISSUR.
PIN-680 001.
3 COMMISSIONER OF COMMERCIAL TAXES
TAX TOWER, KILLIPALAM, KARAMANA.P.O.,
THIRUVANANTHAPURAM. PIN-695 003.
R1-R3 BY SPL.PUBLIC PROSECUTOR SRI A. RAJESH,
VACB
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY
HEARD ON 08.02.2021, THE COURT ON 25.01.2021 DELIVERED
THE FOLLOWING:
WP(C).No.20028 OF 2013(C)
2
R. NARAYANA PISHARADI, J
--------------------------------------------
W.P.(C).No.20028 of 2013
---------------------------------------------
Dated this the 08th day of February, 2021
JUDGMENT
The petitioner is the first accused in the case registered as VC. 08/13/TSR by the Vigilance and Anti-Corruption Bureau (VACB), Thrissur under Section 13(1)(d) read with 13(2) of the Prevention of Corruption Act, 1988 (for short 'the Act') and under Section 120B of the Indian Penal Code.
2. The prosecution case, as revealed from Ext.P1 First Information Report (FIR), is as follows: The petitioner was the Commercial Tax Intelligence Officer at Thrissur. On 03.02.2010, the petitioner and his team conducted an inspection at the business premises of M/s.Nano Excel Enterprises Limited (hereinafter referred to as 'the company'). During the inspection, they seized Rs.36,00,000/- of cash and the records of the company. The sales turnover of the company showed that it had evaded tax to the tune of Rs.11,01,84,176/- and it was liable to remit double that amount under Section 67 of the WP(C).No.20028 OF 2013(C) 3 Kerala Value Added Tax Act, 2003 (for short 'the KVAT Act'). The second accused, a lawyer, appeared before the petitioner on behalf of the company and he persuaded the petitioner for an amicable settlement of the matter. The third accused was the Director of the company. Accused 1 to 3 entered into a conspiracy and pursuant to such conspiracy, an amicable settlement was fixed on 09.02.2010. On that day, at Hotel Pearl Regency in Thrissur, the second and the third accused gave the petitioner one and a half crore rupees as bribe. Accordingly, the maximum compounding tax which could have been collected was not levied from the company and as a result, the company obtained pecuniary advantage. The petitioner also returned the records to the company without proper verification of the accounts. Thus, the petitioner abused his official position and conspired with the second and the third accused and committed criminal misconduct.
3. The petitioner has filed this writ petition under Article 226 of the Constitution of India seeking the relief of quashing Ext.P1 FIR.
4. The factual as well as the legal grounds, on which challenge is raised by the petitioner to Ext.P1 FIR, are narrated WP(C).No.20028 OF 2013(C) 4 in the writ petition.
5. The first respondent has filed a counter affidavit, refuting the contentions raised by the petitioner in the writ petition. The investigating officer, who is the second respondent in the writ petition, has filed a statement regarding the facts of the case.
6. Heard the learned counsel for the petitioner and also the learned Public Prosecutor.
7. The prayer for quashing the first information report is made by the petitioner by filing a writ petition under Article 226 of the Constitution of India. The matters to be considered by the Court in quashing a first information report, whether it be in a writ petition filed under Article 226 of the Constitution of India or in an application filed under Section 482 of the Code of Criminal Procedure, 1973 (for short 'the Code') by the accused, are well-settled.
8. In State of Haryana v. Bhajan Lal: AIR 1992 SC 604, while enumerating seven circumstances as illustrative under which a first information report could be quashed, the Supreme Court has stated as follows:
"In the backdrop of the interpretation of the various relevant provisions of the Code under WP(C).No.20028 OF 2013(C) 5 Chapter XIV and of the principles of law enunciated by this Court in a series of decisions relating to the exercise of the extraordinary power under Article 226 or the inherent powers under Section 482 of the Code which we have extracted and reproduced above, we give the following categories of cases by way of illustration wherein such power could be exercised....... ".
(emphasis supplied) In Dineshbhai Chandubhai Patel v. State of Gujarat : AIR 2018 SC 314, it is stated as follows:
"The law on the question as to when a registration of the FIR is challenged seeking its quashing by the accused under Article 226 of the Constitution or Section 482 of the Code and what are the powers of the High Court and how the High Court should deal with such question is fairly well settled".
The passages above are extracted only to indicate that the principles with regard to quashing of first information report are the same, whether it is a writ petition filed under Article 226 of the Constitution of India or an application filed under Section 482 of the Code.
9. The main principle is that, where the allegations made in the first information report, prima facie, disclose the WP(C).No.20028 OF 2013(C) 6 commission of any cognizable offence, the court shall be extremely reluctant to quash the report, thereby preventing the investigating agency from exercising the statutory power of investigation. The power of quashing a criminal proceeding should be exercised very sparingly and with circumspection and that too in the rarest of rare cases. The court would not be justified in embarking upon an inquiry as to the reliability or genuineness or otherwise of the allegations made in the first information report. But, if the allegations are so patently absurd and inherently improbable that no prudent person can ever reach such a conclusion and where the basic ingredients of a criminal offence are not satisfied, then the court may interfere.
10. In Bhajan Lal (supra), the following conditions/circumstances are mentioned as illustrations as to when FIR can be quashed by the Court.
"1. Where the allegations made in the First Information Report or the complaint, even if they are taken at their face value and accepted in their entirety do not prima facie constitute any offence or make out a case against the accused.
2. Where the allegations in the First Information Report and other materials, if WP(C).No.20028 OF 2013(C) 7 any, accompanying the FIR do not disclose a cognizable offence, justifying an investigation by police officers under Section 156(1) of the Code except under an order of a Magistrate within the purview of Section 155(2) of the Code.
3. Where the uncontroverted allegations made in the FIR or complaint and the evidence collected in support of the same do not disclose the commission of any offence and make out a case against the accused.
4. Where, the allegations in the FIR do not constitute a cognizable offence but constitute only a non cognizable offence, no investigation is permitted by a police officer without an order of a Magistrate as contemplated under Section 155(2) of the Code.
5. Where the allegations made in the FIR or complaint are so absurd and inherently improbable on the basis of which no prudent person can ever reach a just conclusion that there is sufficient ground for proceeding against the accused.
6. Where there is an express legal bar engrafted in any of the provisions of the Code or the concerned Act (under which a criminal proceeding is instituted) to the institution and continuance of the proceedings and/or where there is a specific WP(C).No.20028 OF 2013(C) 8 provision in the Code or the concerned Act, providing efficacious redress for the grievance of the aggrieved party.
7. Where a criminal proceeding is manifestly attended with mala fide and/or where the proceeding is maliciously instituted with an ulterior motive for wreaking vengeance on the accused and with a view to spite him due to private and personal grudge".
11. Section 13(1)(d) of the Act (as unamended) provides that, a public servant is said to commit the offence of criminal misconduct, if he,-- (i) by corrupt or illegal means, obtains for himself or for any other person any valuable thing or pecuniary advantage; or (ii) by abusing his position as a public servant, obtains for himself or for any other person any valuable thing or pecuniary advantage; or (iii) while holding office as a public servant, obtains for any person any valuable thing or pecuniary advantage without any public interest.
12. Insofar as Section 13(1)(d) of the Act is concerned, its essential ingredients are: (i) that the accused should have been a public servant; (ii) that he should have used corrupt or illegal means or otherwise abused his position as such public servant and (iii) that he should have obtained a valuable thing WP(C).No.20028 OF 2013(C) 9 or pecuniary advantage for himself or for any other person.
13. Ext.P1 FIR contains a specific allegation that the petitioner obtained one and a half crore rupees as bribe from the second and the third accused as a reward for levying reduced amount as tax from the company. If this allegation made in the FIR is taken at its face value and accepted in its entirety, it prima facie, constitutes an offence punishable under Section 13(1)(d) read with 13(2) of the Act.
14. It cannot also be found that the allegations made in Ext.P1 FIR are so absurd and inherently improbable on the basis of which no prudent person can ever reach a just conclusion that there is sufficient ground for proceeding against the accused. There is also no sufficient material to find that the initiation of the criminal proceedings against the petitioner by registering Ext.P1 FIR is manifestly attended with mala fides or that the proceedings are maliciously instituted with an ulterior motive for wreaking vengeance on the petitioner due to the personal grudge of any person.
15. Very recently, in Amish Devgan v. Union of India : (2021) 1 SCC 1, the Apex Court has held as follows:
"The FIR is not an encyclopaedia disclosing all facts and details relating to the offence. The informant WP(C).No.20028 OF 2013(C) 10 who lodges the report of the offence may not even know the name of the victim or the assailant or how the offence took place. He need not necessarily be an eye-witness. What is essential is that the information must disclose the commission of a cognizable offence and the information must provide basis for the police officer to suspect commission of the offence. Thus, at this stage, it is enough if the police officer on the information given suspects--though he may not be convinced or satisfied--that a cognizable offence has been committed. Truthfulness of the information would be a matter of investigation and only there upon the police will be able to report on the truthfulness or otherwise. .......... even if information does not furnish all details, it is for the investigating officer to find out those details during the course of investigation and collect necessary evidence. Thus, the information disclosing commission of a cognizable offence only sets in motion the investigating machinery with a view to collect necessary evidence, and thereafter, taking action in accordance with law. The true test for a valid FIR, ...... is only whether the information furnished provides reason to suspect the commission of an offence which the police officer concerned is empowered under Section 156(1) of the Code of Criminal Procedure to investigate. The questions as to whether the report is true; whether it discloses full details regarding the manner of occurrence; whether the accused is named; or whether there is WP(C).No.20028 OF 2013(C) 11 sufficient evidence to support the allegation are all matters which are alien to consideration of the question whether the report discloses commission of a cognizable offence".
(emphasis supplied)
16. There is a specific allegation in Ext.P1 FIR that the petitioner received one and a half crore rupees as motive or reward from the company for illegally exercising his powers as a public servant to reduce the tax liability of the company. Prima facie, this allegation discloses commission of an offence under Section 13(1)(d) of the Act. As held in Amish Devgan (supra), truthfulness or otherwise of this allegation/information is a matter of investigation. Therefore, Ext.P1 FIR cannot be quashed on any factual grounds.
17. Now, the legal grounds raised by the learned counsel for the petitioner to challenge Ext.P1 FIR shall be examined. The question is, whether initiation of the criminal proceedings against the petitioner on the basis of Ext.P1 FIR, is barred under law, either expressly or impliedly.
18. Learned counsel for the petitioner has contended that, initiation of the criminal proceedings against the petitioner by registering Ext.P1 FIR, is barred for the following reasons: (1) The prosecution initiated against the petitioner as WP(C).No.20028 OF 2013(C) 12 per Ext.P1 FIR is barred under Section 79 of the KVAT Act. (2) The institution of the proceedings against the petitioner as per Ext.P1 FIR is barred by limitation under Section 80 of the KVAT Act. (3) Earlier, another FIR had been registered against the petitioner as Crime No. 500/2011 of Wadakkancherry police station in the same matter. Registration of Ext.P1 FIR, on the same set of allegations and facts, is barred under law. (4) The petitioner was discharged under Section 239 of the Code in the case filed against him on the basis of the final report in Crime No.500/2011 of Wadakkancherry police station. Therefore, he is not liable to be prosecuted and tried for another offence on the same set of facts or allegations. (5) The petitioner cannot be prosecuted or tried on the same set of facts on the principle of issue estoppel. (6) The petitioner was exercising quasi- judicial functions under the KVAT Act and therefore, he is entitled to get the protection under Section 3 of the Judges (Protection) Act, 1985.
Bar under Section 79 of the KVAT Act
19. Section 79 of the KVAT Act reads as follows:
"79. Bar of certain proceedings.-- (1) No suit, prosecution or other proceeding shall lie against any officer or servant of the WP(C).No.20028 OF 2013(C) 13 Government for any act done or purporting to be done under this Act, without the previous sanction of the Government.
(2) No officer or servant of the Government shall be liable in respect of any such act in any civil or criminal proceeding, if the act was done in good faith in the course of the execution of duties or the discharge of functions imposed by or under this Act."
20. Section 79 of the KVAT Act has nexus with official acts done under that statute. In order to get the protection under Section 79(1) of the KVAT Act, the act complained of must have been an act done by the officer or servant of the Government under that statute or purporting to be done under that statute. Accepting bribe cannot be considered as an act done or purporting to be done under any statute. Therefore, the initiation of the criminal proceedings against the petitioner, without the previous sanction of the Government, is not barred under Section 79(1) of the KVAT Act.
21. Likewise, the protection under Section 79(2) of the KVAT Act would be available to a person only to an act done in good faith in the course of the execution of duties or the discharge of functions imposed by or under that statute. Accepting bribe cannot be considered as an act done in good WP(C).No.20028 OF 2013(C) 14 faith by a public servant. The immunity granted under Section 79(2) of the KVAT Act is not a total immunity. The protection or immunity granted therein is only in respect of any act done or purported to be done in good faith, in the course of execution of duties or the discharge of functions imposed by or under the KVAT Act. Therefore, the petitioner is also not entitled to get the protection envisaged under Section 79(2) of the KVAT Act.
22. Moreover, in Sivadasan Pillai v. State of Kerala :
2019 (4) KHC 529, this Court has held that, prosecution under the provisions of the PC Act must be governed by the PC Act itself, and such a prosecution cannot be, in any manner, controlled by the provisions of any special or local law by way of protection from prosecution, or immunity from prosecution.
It has been held that a public servant facing proceedings or prosecution under the PC Act cannot avail any other protection under any special or local law than what is provided to him under the PC Act.
23. Learned counsel for the petitioner has placed heavy reliance upon the decision of this Court in Pavithran v. Poulose (1978 KLT 431) to substantiate his contention that the petitioner is entitled to get immunity from prosecution by WP(C).No.20028 OF 2013(C) 15 virtue of Section 79(1) of the KVAT Act. The decision in Pavithran (supra) has no application to the facts of the present case. In Pavithran (supra), it was found that the act complained of was done by the public servants in the discharge of their official duties and that the act and the duty were so interconnected that the previous sanction of the Government was required for prosecution.
24. Therefore, the plea of the petitioner that he is entitled to get the protection under Section 79 of the KVAT Act is liable to be rejected.
Limitation under Section 80 of the KVAT Act
25. Section 80 of the KVAT Act reads as follows:
"80. Limitation for certain suits and prosecutions.-- No suit shall be instituted against the Government and no suit, prosecution or other proceeding shall be instituted against any officer or servant of the Government in respect of any act done or purporting to be done under this Act, unless the suit, prosecution or other proceeding is instituted within six months from the date of the act complained of".
26. Learned counsel for the petitioner contended that though the offence is alleged to have been committed on WP(C).No.20028 OF 2013(C) 16 09.02.2010 the FIR was registered against the petitioner only on 06.06.2013 and therefore, the prosecution against the petitioner based on Ext.P1 FIR, is barred by limitation under Section 80 of the KVAT Act.
27. The aforesaid contention has no legs to stand on. Section 80 of the KVAT Act has application only in respect of any suit, prosecution or other proceeding instituted against a public servant in respect of an act done or purporting to be done by him under that statute. Section 80 has no application to the act of a public servant accepting bribe. The provision contained in Section 80 of the KVAT Act is worded in the familiar language by which authorities including government are protected and indemnified in respect of bonafide acts done or purported to be done under the powers conferred by the statute. Therefore, the contention with regard to the applicability of Section 80 of the KVAT Act to Ext.P1 FIR is only to be rejected.
Second First Information Report
28. Previous to Ext.P1 FIR, another case was registered against the petitioner as Crime No. 500/2011 of the Wadakkancherry police station. It was a case registered under WP(C).No.20028 OF 2013(C) 17 Sections 406 and 420 read with 34 IPC and Sections 3 to 6 of the Prize Chits and Money Circulation Schemes (Banning) Act, 1978. There were altogether 65 accused in that case and the petitioner was Accused No.65. After completing the investigation, final report in that case was filed and cognizance of the offences was taken by the learned Chief Judicial Magistrate, Thrissur on the basis of the final report and the case was numbered as C.C. 23/2012 of that court.
29. Accused 1 to 7 in the aforesaid case were the Managing Director and the Directors of the company M/s. Nano Excel Enterprises. Accused 8 to 64 were the promoters and agents of the company. The allegation against them was that they deceived many persons by making misrepresentation to them that if money was deposited in the company, it would be returned with high profits. It was alleged that many persons deposited money in the company but the accused did not repay the amount. The offence alleged against the petitioner herein, who was Accused No.65 in that case, was under Section 109 of 420 IPC. The allegation against him was that he received illegal gratification of one and a half crore rupees from the company and he assisted the company to continue its activities and WP(C).No.20028 OF 2013(C) 18 thereby, he abetted the act of cheating persons who had deposited money in the company.
30. The petitioner filed an application for discharge under Section 239 of the Code in the case C.C.No.23/2012 before the Chief Judicial Magistrate, Thrissur. The aforesaid application was allowed by the learned Chief Judicial Magistrate and as per the order dated 14.03.2014, the petitioner was discharged.
31. Learned counsel for the petitioner has contended that, registration of Ext.P1 FIR by the VACB, subsequent to the registration of Crime No.500/2011 of the Wadakkancherry police station, was bad in law. Learned counsel would contend that Ext.P1 FIR against the petitioner was registered on the same set of facts and allegations contained in the previous FIR. Learned counsel would contend that, registration of a second FIR on the same set of facts and allegations as contained in the first FIR, is not permissible under law.
32. The law on the question of registration of a second FIR is now fairly well-settled. There can be no second FIR and consequently there can be no fresh investigation on receipt of every subsequent information in respect of the same cognizable offence or the same occurrence or incident giving rise to one or more cognizable offences. But, where the incident is separate, WP(C).No.20028 OF 2013(C) 19 whether offences are similar or different, or even where the subsequent crime is of such magnitude that it does not fall within the ambit and scope of the FIR recorded first, then a second FIR could be registered.
33. First information report under Section 154 of the Code is the first information of a cognizable offence recorded by the officer in charge of a police station. It sets the machinery of criminal law in motion and marks the commencement of the investigation which ends with the formation of an opinion under Section 169 or 170 of the Code, as the case may be, and forwarding of a police report under Section 173 of the Code. Therefore, a second FIR for the same incident cannot be registered. However, where the incident is separate, whether offences are similar or different, or even where the subsequent crime is of such magnitude that it does not fall within the ambit and scope of the FIR recorded first, then a second FIR could be registered (See Anju Chaudhary v. State of U.P : (2013) 6 SCC 384).
34. It has to be examined on the merits of each case whether a subsequently registered FIR is a second FIR about the same incident or offence or whether it is based upon distinct WP(C).No.20028 OF 2013(C) 20 and different facts and whether its scope of investigation is entirely different or not. The Court has to examine the facts and circumstances giving rise to both the FIRs and the test of sameness is to be applied to find out whether both the FIRs relate to the same incident in respect of the same occurrence or are in regard to the incidents which are two or more parts of the same transaction. If the answer is affirmative, the second FIR is liable to be quashed. However, in case, the contrary is proved, where the version in the second FIR is different and they are in respect of the two different incidents/crimes, the second FIR is permissible. In case in respect of the same incident the accused in the first FIR comes forward with a different version or counter claim, investigation on both the FIRs has to be conducted (See Babubhai v. State of Gujarat :
(2010) 12 SCC 254).
35. Only the earliest or the first information in regard to the commission of a cognizable offence satisfies the requirements of Section 154 of the Code. Thus, there can be no second FIR and consequently, there can be no fresh investigation on receipt of every subsequent information in respect of the same cognizable offence or the same occurrence WP(C).No.20028 OF 2013(C) 21 or incident giving rise to one or more cognizable offences. The sweeping power of investigation does not warrant subjecting a citizen each time to fresh investigation by the police in respect of the same incident, giving rise to one or more cognizable offences, consequent upon filing of successive FIRs whether before or after filing the final report under Section 173(2) of the Code. It would clearly be beyond the purview of Sections 154 and 156 of the Code, nay, a case of abuse of the statutory power of investigation in a given case. A case of fresh investigation based on the second or successive FIRs, not being a counter case, filed in connection with the same or connected cognizable offence alleged to have been committed in the course of the same transaction and in respect of which pursuant to the first FIR either investigation is underway or final report under Section 173(2) of the Code has been forwarded to the Magistrate, may be a fit case for exercise of power under Section 482 of the Code or under Article 226/227 of the Constitution (See T.T. Antony v. State of Kerala : AIR 2001 SC 2637).
36. In the present case, the petitioner has not produced copy of the FIR in Crime No.500/2011 of the Wadakkanchery WP(C).No.20028 OF 2013(C) 22 police station. Therefore, this Court is not in a position to apply the "test of sameness", as held in Babubhai (supra), to decide whether the FIRs are based on the same incident or whether the scope of investigation is entirely different or not.
37. The discharge order passed in favour of the petitioner in the other case cannot be considered to decide whether Ext.P1 FIR constitutes a second FIR on the same incident. Ext.P1 FIR was registered long before the date of discharge of the petitioner in the other case.
38. However, the petitioner has produced a copy of the final report filed by the police in Crime No.500/2011 of the Wadakkanchery police station. It would show that the allegation against the petitioner in that case was that he committed an offence under Section 109 of Section 420 IPC by permitting the company to continue its activities and thereby assisting the company to cheat the persons who had deposited money in it.
39. Though it is mentioned in the final report filed in Crime No.500/2011 of Wadakkancherry police station that the petitioner had received one and a half crore rupees from the company, the scope of investigation of that case was not with regard to receiving such illegal gratification by the petitioner. WP(C).No.20028 OF 2013(C) 23 The scope of the investigation of that case was the act of cheating committed by the company against the persons who deposited money in it. There is no material to show that the FIR in Crime No.500/2011 of Wadakkanchery police station was registered on the basis of the incident that took place on 9.2.2010 in Hotel Pearl Regency in Thrissur where the petitioner had allegedly taken bribe from the company. Therefore, it cannot be found that the registration of Ext.P1 FIR for an offence under the Prevention of Corruption Act was not permissible in law.
40. Learned counsel for the petitioner has placed strong reliance upon the decision of the Apex Court in Amitbhai Anilchandra Shah v. Central Bureau of Investigation (AIR 2013 SC 3794) in support of his plea that Ext.P1 FIR is a second FIR based on the same incident. It was a case in which the investigation of the case which was conducted by the State police was taken over by the CBI as per the order of the Apex Court. The CBI registered a second FIR with regard to the same incident on the basis that a larger conspiracy was involved and it required investigation. The Apex Court held that the second FIR registered by the CBI was in respect of the WP(C).No.20028 OF 2013(C) 24 same transaction which was the subject matter of investigation in the previous FIR and therefore, quashed the second FIR. This decision has no application to the facts of the present case.
41. On the other hand, the decision of the Apex Court in Nirmal Singh Kahlon v. State of Gujarat (AIR 2009 SC
984) applies to the facts of the present case. In that case, the Apex Court has held as follows:
"It may be true that in both the FIRs Kahlon was named. He was considered to be the prime accused. But, it is one thing to say that he acted in his individual capacity and it is another thing to say that he conspired with a large number of persons to facilitate commission of crime by him as a result whereof all of them had made unlawful gains. .........whereas the first FIR did not make any allegation as regards existence of a conspiracy, the second FIR did. The canvass of two FIRs is absolutely different. The numbers of accused in both the FIRs are also different. ...... If the police authorities did not make a fair investigation and left out conspiracy aspect of the matter from the purview of its investigation, in our opinion, as and when the same surfaced, it was open to the State and / or the High Court to direct investigation in respect of an offence which is distinct and separate from the one for which the FIR had already been lodged".
WP(C).No.20028 OF 2013(C) 25
42. Here also, the canvass of Ext.P1 FIR and the previous FIR appears to be absolutely different. It can be presumed from the final report filed by the police in Crime No.500/2011 of the Wadakkanchery police station that the investigation in that case did not pertain to any allegation of conspiracy and receiving illegal gratification by the petitioner. Ext.P1 FIR contains allegation regarding conspiracy to commit an offence under the Prevention of Corruption Act.
43. In the aforesaid circumstances, the plea of the petitioner that Ext.P1 FIR is a second FIR in relation to the same incident cannot be accepted.
Double Jeopardy
44. Another contention raised by the learned counsel for the petitioner is that, in view of the discharge of the petitioner in the case C.C.No.23/2012 by the Chief Judicial Magistrate, Thrissur, he is not liable to be prosecuted and tried on the same set of facts and allegations.
45. Article 20(2) of the Constitution of India states that, no person shall be prosecuted and punished for the same offence more than once. In order to operate the bar under Article 20(2) of the Constitution, the second prosecution and the consequential punishment thereunder, must be for "same WP(C).No.20028 OF 2013(C) 26 offence", that is, an offence whose ingredients are the same. The application of this provision is conditioned by the identity of the two offences which form the subject of the prosecutions. The crucial requirement for attracting Article 20(2) is that the offences are the same, that is, they should be identical. If, however, the two offences are distinct, then notwithstanding that the allegations of facts in the two complaints might be substantially similar, the benefit of the bar under Article 20(2) of the Constitution would not be available (See State of Bombay v. S. L. Apte : AIR 1961 SC 578).
46. Article 20(2) of the Constitution postulates the doctrine of double jeopardy. The objective of this Article is to avoid harassment, which may be caused by successive criminal proceedings, where the person has committed only one crime. The principle is that no man shall be put twice in peril for the same offence. Constitution bars double punishment for the same offence. The conviction for an offence does not bar subsequent trial and conviction for another offence and it does not matter even if some ingredients of the two offences are common.
47. The same set of facts can constitute offences under WP(C).No.20028 OF 2013(C) 27 two different laws. An act or an omission can amount to and constitute an offence under the Indian Penal Code and at the same time constitute an offence under any other law (See State of Bihar v. Murad Ali Khan: AIR 1989 SC 1).
48. The test is to ascertain whether two offences are the same and not the identity of the allegations but the identity of the ingredients of the offences. It is settled law that a person can be prosecuted and punished more than once even on substantially same facts provided the ingredients of both the offences are totally different and they do not form the same offence (See Monica Bedi v. State of A.P : (2011) 1 SCC
284).
49. In the instant case, the doctrine of double jeopardy has got no application. In the first place, the petitioner has only been discharged in the previous case. In the second place, the prosecution against him in the instant case is for entirely different offences and not for the same offence. Principle of Issue Estoppel
50. The principle of issue estoppel is also known as 'cause of action estoppel'. It is different from the principle of double jeopardy. This principle applies where an issue of fact WP(C).No.20028 OF 2013(C) 28 has been tried by a competent court on a former occasion, and a finding has been reached in favour of an accused. Such a finding would then constitute an estoppel, or res judicata against the prosecution but would not operate as a bar to the trial and conviction of the accused, for a different or distinct offence. It would only preclude the reception of evidence that will disturb that finding of fact already recorded when the accused is tried subsequently, even for a different offence. Thus, the rule of issue estoppel prevents re-litigation of an issue which has been determined in a criminal trial between the parties. If with respect to an offence, arising out of a transaction, a trial has taken place and the accused has been acquitted, another trial with respect to the offence alleged to arise out of the transaction, which requires the court to arrive at a conclusion inconsistent with the conclusion reached at the earlier trial, is prohibited by the rule of issue estoppel. In order to invoke the rule of issue estoppel, not only the parties in the two trials should be the same but also, the fact in issue, proved or not, as present in the earlier trial, must be identical to what is sought to be re-agitated in the subsequent trial (See Ravinder Singh v. Sukhbir Singh: AIR 2013 SC 1048). WP(C).No.20028 OF 2013(C) 29
51. In Masud Khan v. State of Uttar Pradesh : AIR 1974 SC 28, it is stated as follows:
"The principle of issue estoppel is simply this : that where an issue of fact has been tried by a competent court on a former occasion and a finding has been reached in favour of an accused, such a finding would constitute an estoppel or res judicata against the prosecution not as a bar to the trial and conviction of the accused for a different or distinct offence but as precluding the reception of evidence to disturb that finding of fact when the accused is tried subsequently, even for a different offence which might be permitted by law".
52. The principle of issue estoppel has no application here. The doctrine is only concerned with the admissibility of evidence designed to upset a finding recorded by a competent court in a previous trial. That stage has not reached in the present case. Immunity Under Judges (Protection) Act
53. Learned counsel for the petitioner contended that the petitioner was a public servant exercising quasi-judicial functions under the KVAT Act and Ext.P1 FIR relates to acts done by him in the course of discharge of such functions and therefore, he is entitled to get immunity under the Judges (Protection) Act, 1985.
WP(C).No.20028 OF 2013(C) 30
54. Section 2 of the Judges (Protection) Act, 1985 states that, "Judge" means not only every person who is officially designated as a Judge, but also every person- (a) who is empowered by law to give in any legal proceeding a definitive judgment, or a judgment which, if not appealed against, would be definitive, or a judgment which, if confirmed by some other authority, would be definitive; or (b) who is one of a body of persons which body of persons is empowered by law to give such a judgment as is referred to in clause (a).
55. Section 3(1) of the Judges (Protection) Act, 1985 provides that, notwithstanding anything contained in any other law for the time being in force and subject to the provisions of sub-section (2), no court shall entertain or continue any civil or criminal proceeding against any person who is or was a Judge for any act, thing or word committed, done or spoken by him when, or in the course of, acting or purporting to act in the discharge of his official or judicial duty or function. Section 3(2) of the aforesaid Act provides that, nothing in sub-section (1) shall debar or affect in any manner, the power of the Central Government or the State Government or the Supreme Court of India or any High Court or any other authority under any law for WP(C).No.20028 OF 2013(C) 31 the time being in force to take such action (whether by way of civil, criminal or departmental proceeding or otherwise) against any person who is or was a Judge.
56. It eludes comprehension how the petitioner is entitled to get immunity under Section 3 of the Judges (Protection) Act, 1985 for an act, which is not official or judicial, allegedly done by him. Accepting bribe cannot be considered as an act done by the petitioner in the course of discharge of his official or judicial duties or functions. Therefore, the petitioner is not entitled to get any immunity under the Judges (Protection) Act, 1985.
57. In H.H.B.Gill v. The King : AIR 1948 PC 128, it is stated as follows:
"A public servant can only be said to act or to purport to act in the discharge of his official duty, if his act is such as to lie within the scope of his official duty. Thus a Judge neither acts nor purports to act as a Judge in receiving a bribe, though the judgment which he delivers may be such an act : nor does a government medical officer act or purport to act as a public servant in picking the pocket of a patient whom he is examining, though the examination itself may be such an act. The test may well be whether the public WP(C).No.20028 OF 2013(C) 32 servant, if challenged, can reasonably claim that, what he does, he does in virtue of his office".
The passage above would answer the contention of the petitioner that the acts done by him were in discharge of his official duties and functions.
58. The discussion above leads to the conclusion that Ext.P1 FIR is not liable to be quashed on any of the legal grounds raised by the petitioner. There is no sufficient ground to quash Ext.P1 FIR. The writ petition is liable to be dismissed.
59. Consequently, the writ petition fails and it is dismissed. Nothing stated in this judgment shall be construed as a finding on merits made by this Court on any factual issues, either way.
Interlocutory applications, if any, pending are closed.
Sd/-R. NARAYANA PISHARADI JUDGE lsn APPENDIX PETITIONER'S/S EXHIBITS:
EXHIBIT P1 TRUE COPY OF THE F.I.R IN CRIME NO.08/13/TSR ON THE FILES OF VIGILANCE AND ANTI-CORRUPTION BUREAU, THRISSUR.
EXHIBIT P2 TRUE COPY OF THE FINAL REPORT/CHARGE SHEET IN CC 23 OF 2012 ON THE FILES OF THE CHIEF JUDICIAL MAGISTRATE'S COURT, THRISSUR (RELEVANT PAGES) EXHIBIT P3 TRUE COPY OF THE ORDER DATED 6.9.2011 IN B.A.NO.6489 OF 2011 PASSED BY THE HON'BLE HIGH COURT OF KERALA.
EXHIBIT P4 TRUE COPY OF THE G.O(RT.)NO.265/2010/TD DATED 26.3.2010 ISSUED BY THE GOVERNMENT OF KERALA TO THE PETITIONER.
EXHIBIT P5 TRUE COPY OF THE GOVERNMENT LETTER NO.4537/A1/09/VIG. DATED 6.8.2009 ISSUED BY THE GOVERNMENT OF KERALA.
EXHIBIT P6 TRUE COPY OF THE REPORT OF THE REVISED AUDIT ENQUIRY NO.93 OF THE SENIOR AUDIT OFFICER, STATUTORY REVENUE AUDIT (HEAD QUARTERS) II, OFFICE OF THE ACCOUNTANT GENERAL OF KERALA (AUDIT) THIRUVANANTHAPURAM.
EXHIBIT P7 TRUE COPY OF THE ORDER DATED 14/3/2014 CMP NO.1568 OF 2012 IN CC NO.23 OF 2012 ON THE FILES OF THE CHIEF JUDICIAL MAGISTRATES COURT, THRISSUR RESPONDENTS EXHIBITS: NIL TRUE COPY P.A TO JUDGE LSN