Gujarat High Court
Prashantbhai Sureshbhai Mishra vs State Of Gujarat on 18 May, 2022
Author: Samir J. Dave
Bench: Samir J. Dave
R/CR.MA/8886/2022 ORDER DATED: 18/05/2022
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/CRIMINAL MISC.APPLICATION NO. 8886 of 2022
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PRASHANTBHAI SURESHBHAI MISHRA
Versus
STATE OF GUJARAT
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Appearance:
MR MJ PARIKH(577) for the Applicant(s) No. 1
MR HS SONI, APP for the Respondent(s) No. 1
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CORAM:HONOURABLE MR. JUSTICE SAMIR J. DAVE
Date : 18/05/2022
ORAL ORDER
1. Rule. Mr. H. S. Soni, learned APP waives service of notice of Rule on behalf of respondent-State.
2. By way of the present application under Section 438 of the Code of Criminal Procedure, 1973, the applicant accused has prayed to release him on Transit Anticipatory Bail in case of his arrest in connection with the FIR registered as FIR No.29 of 2021 registered CID PS, Amaravathi, Manglagiri, Guntur, for the offenses punishable under Sections 166, 167, 418, 420, 465, 468, 471, 409, 201, 109 read with Section 120(B) of the Indian Penal Code and Sections 13(2) read with Sections 13(1)(c) and (d) of the Prevention of Corruption Act, 1988.
3. Brief facts of the case as per the FIR are as under:
The object of the SIEMENS Project/scheme is to impart Hi-Page 1 of 6 Downloaded on : Thu May 19 20:36:24 IST 2022
R/CR.MA/8886/2022 ORDER DATED: 18/05/2022 end technology to the trainers. APSSDC has deputed a team to visit SIEMENS Centers of Excellence already established in Gujarat and to submit a report. SIEMENS offers training program in collaboration with various State Governments. In the negotiations, the State Government has agreed to establish SIEMENS Centers of Excellence, Technical Skill Development Institutions and Skill Development Centers in different clusters. Each Cluster comprises of one Center of Excellence, five Technical Skill Development Institutions and Skill Development Centers. Six such clusters have been formed at the inception at a cost of Rs.546,84,18908/- with Siemens and DesigTech providing a grant-in-aid of Rs.491,84,18,908/- 90% and a Government share thereof is 10% - Rs.55 Crores.
A MoA has been entered into between APSSDC on one hand and SIEMENS on the other. SIEMENS is a combination of M/s. SIEMENS Industry Software (India) Private Limited and M/s. DesignTech Systems Private Limited. The MoA is in furtherance of G.O.M.S.No.4, dated 30-06-2017 of Skill Development Entreperneurship and Innovation (Skills) Department.
A tax investigation by the Additional Director General, GST, Intelligence, Pune in respect of claims of availing of CENVAT credit by M/s. DesignTech Systems Private Limited and M/s. Skilllar Enterprises India Private Limtied led to unearthing a huge financial scam involving crores of rupees by M/s. SIEMENS Industry Software India Private Limited and M/s. SIEMENS Industry Software India Private Limited. The funds relate to Andhra Pradesh Page 2 of 6 Downloaded on : Thu May 19 20:36:24 IST 2022 R/CR.MA/8886/2022 ORDER DATED: 18/05/2022 State Skill Development Corporation, Vijayawada (shortly referred to as APSSDC).
As per the MoA, DesignTech has to provide training software development including various sub-modules designed for high end software for advance manufacturing CAD/CAM. The MoA does not contemplate subcontract. However, Siemens and DesignTech had subcontracted a large part of its works to M/s. Skillar Enterprises Private Limited, New Delhi, with self-centric Solomonon's Wisdom. As a matter of fact, Skillar was established after DesignTech had entered into a contract with APSSDC. It is the claim of DesignTEch that Skillar has provided training software development includimng various sub-modules designed for high and software for advance manufacturing CAD/CAM. Skillar has directly supplied the same to the Skill Development Centers in Andhra Pradesh. DesignTech further claims that royalty and subscription were paid to Skillar since they have developed the software. When tax Authorities confronted Skillar, Skillar has claims that no technical work has been subcontracted and the training software development including various sub-modules provided are technical material and royalty and subscription have been wrongly mentioned n the invoices. Thus the Addl. D.G.G.I, Pune concluded that both the service provider and service receiver had taken contradictory stands regarding the nature of services. An in-depth scrutiny into the records by the A.D.G.G.I revealed that training software developed including various sub-modules shown as supplied by Skillar to DesignTech were purchased by Page 3 of 6 Downloaded on : Thu May 19 20:36:24 IST 2022 R/CR.MA/8886/2022 ORDER DATED: 18/05/2022 Skillar from five companies and all those companies are shell/defunct companies and they were issuing invoices without providing any services. It is patent that all these companies have formed into a Cartel to siphoning the public funds tuning to crores of rupees. The Additional Director General, DGGSTI, Zonal Unit, Pune observed that no services ere delivered by Skillar to DesignTech in their invoices depicting training software development including various sub-moduces and royalty and subscription thereof. The Managing Director of DesignTech admitted before Asst. Director General that he does not have any evidence to show that services have been received from these companies.
After financial irregularities have come to surface, directions have been given to APSSDC to conduct a Forensic Audit and to furnish a copy of the report for taking further action. Accordingly, a work order has been assigned to M/s. Sharath and Associates, Chartered Accountants, Forensic Audi Firm. The audit firm conducted an enquiry and submitted a report. The Forensic Audit is concerned with pointing out the flows in policies, flaws in systems, flaws in utilization of funds and analysis of various spending practices and to find out irregularities, misstatements, governance procedures, internal policies evaluation for the financial years 2014- 2015 to 2018-2019. Various irregularities have been noticed by the team of auditors and the report there is self-explanatory.
M/s. SIEMENS and DesignTech have to oversee the Page 4 of 6 Downloaded on : Thu May 19 20:36:24 IST 2022 R/CR.MA/8886/2022 ORDER DATED: 18/05/2022 functions of the clusters and their maintenance. Instead of doing so both of them swindled crores of rupees in a dubious manner. Their acts affected the marrows of economic health of the State.
As per the Memo No.143741/skill/2021 dated 11.07.2021 and 04.09.2021, the Managing Director, APSSDC is instructed to lodge a report with the Crime Investigation Department to make a detailed probe into the case. Therefore, the complaint is filed.
4. Learned advocate for the applicant states that present applicant is falsely implicated in the offecne alleged and he is not having any connection with the crime and he was falsely shown as Director of M/s Allied Computers International (Asia) Limited by misusing his ID proofs. The applicant also served a legal notice to the company for removing his name as a Director. He also submits that the applicant is not having any antecedents. He, therefore, prays to grant the present application.
5. Learned Additional Public Prosecutor appearing on behalf of the respondent-State has opposed grant of present application submitting that the applicant has hidden material record i.e. the summons under Section 160 of the Criminal Procedure Code not only in this application but earlier also. Hence, considering the over all aspects, learned APP prays this Court that the present application may not be granted.
6. It appears from the material documents available on Page 5 of 6 Downloaded on : Thu May 19 20:36:24 IST 2022 R/CR.MA/8886/2022 ORDER DATED: 18/05/2022 record that earlier, the applicant has preferred Criminal Misc. Application No.6774 of 2022 which was withdrawn by the applicant on 06/05/2022. The same itself shows that the applicant was not able to point out reasonable apprehension of his arrest. The report/summons under Section 160 of the Criminal Procedure Code is not brought to the notice of this Court earlier as well as in present application and thereby the applicant is hiding material facts of the case which clearly shows fault on the part of the applicant.
7. Having heard learned advocates appearing for the respective parties as well as considering the material documents available on record and considering the fact that report/summons under Section 160 of Criminal Procedure Code is not brought to the notice of the Court and thereby the applicant is deliberately hiding material facts of the case, I am not inclined to grant the application. Hence, present application is rejected. Rule is discharged.
(SAMIR J. DAVE,J) ILA Page 6 of 6 Downloaded on : Thu May 19 20:36:24 IST 2022