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Delhi District Court

Cbi vs . G.C.Gupta & Ors. on 16 October, 2014

                                                                                                                  Judgement in the matter of:-
                                                                                                                                         CC No.: 33 / 11.
                                                                                                                                    CBI Vs. G.C.Gupta & Ors. 
                                                                                                                                   Dated : 16.10.2014.




                                                    ­: IN THE COURT OF :­ 
                                             : SH.KANWAL JEET ARORA : 
              SPECIAL  JUDGE, CBI (P.C.ACT), DWARKA COURTS,
                                                                NEW DELHI.


In the matter of :
CBI   VS. G.C.GUPTA & ORS.
C.C.NO.:  33/2011


                                                                                   FIR NO. : RC­7 (E)/2001­EOW­I/DLI  
                                                                                   dated 29.06.2001

                                                                                   Under section :  120­B r/w 420, 467, 
                                                                                   468 & 471 IPC and 13 (2) read with 
                                                                                   13 (1) (d) of the PC Act, 1988 



In the matter of:­


         CENTRAL  BUREAU  OF 
        INVESTIGATIONS  (C.B.I)



                                                        V e r s u s



(i)    Girish Chandra Gupta,
       S/o. Shri. Mahesh Chandra,
         R/o: W­86/C­33, Saiduljaib Extn.­II, 
         New Delhi




 
   C.C.No: 33 / 2011                                                                                                                        Page No.1  of 181
                                                                                                                   Judgement in the matter of:-
                                                                                                                                         CC No.: 33 / 11.
                                                                                                                                    CBI Vs. G.C.Gupta & Ors. 
                                                                                                                                   Dated : 16.10.2014.




(ii)   Santosh Kumar Chandel,
         S/o. Late Shri. Sukh Ram,
         R/o: Gali No. 2, Surakhpir Road, 
         SAS Nagar, Backside Diggles (Water Tank), 
         Bhatinda (Punjab).


(iii) Devender Kumar Garg,
         S/o. Late Shri. Chaman,
         R/o: 491, Model Town (Urban Estate), 
         Bhatinda (Punjab).


                                                                                                     ... (ACCUSED PERSONS).
                                                                                                       
             Date of Institution                                                                :        28.06.2003.
             Date on which the case was                                                         :        10.10.2011.
             received on transfer in this court 
             Date of reserving judgement                                                        :        10.09.2014.
             Date of pronouncement                                                              :        16.10.2014.



         Memo   of   Appearance:­
       (i) Sh.Harish   Kumar   Gupta,   Ld.Special   Public   Prosecutor   for  
              CBI.


       (ii)Sh.Ramesh   Gupta,   Ld.Senior   Advocate   along   with  
              Sh.C.L.Gupta, Advocate, Ld. Counsels for accused G.C.Gupta.


       (iii)Sh.H.S.Sharma,   Advocate,   Ld.Counsel   for   accused  
              S.K.Chandel.


       (iv)Sh.R.K.Kohli, Advocate, Ld.Counsel for accused D.K.Garg.


 
   C.C.No: 33 / 2011                                                                                                                        Page No.2  of 181
                                                                                                                   Judgement in the matter of:-
                                                                                                                                         CC No.: 33 / 11.
                                                                                                                                    CBI Vs. G.C.Gupta & Ors. 
                                                                                                                                   Dated : 16.10.2014.




                                                ­:­   J U D G E M E N T  ­:­



1.                                       Insurance is an equitable transfer of the risk 

of a loss, from one entity to another in exchange for a payment, 

called   premium.     An   insurer   is   a   company   selling   the 

insurance; whereas insured or policy holder, is the person or 

entity buying the insurance policy.   Marine Insurance covers 

the  loss   to   the   cargo,   transported   through   any   mode   of 

transport,   held   between   the   point   of   origin   and   final 

destination.   The transaction involves the insured assuming a 

guaranteed   and   known   relatively   small   loss,   in   the   form   of 

premium to the insurer, in exchange for the insurer's promise 

to compensate the insured, in case of any financial loss.



2.                                       Last   few   decades   have   seen   a   marked 

increase  in   occurrences   of  international  economic   frauds 

and the Marine Insurance, has not by any means been excluded 

 
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                                                                                                                                   Dated : 16.10.2014.




from these trends.   In fact Marine Insurance has emerged as 

one   of   the   primary   targets   of   maritime   frauds.     Fashionable 

method of defrauding the underwriter Insurance Company, is 

the   presentation   of                                            fraudulent   documentation                                                               to 

substantiate a fraudulent claim.



3.                                       One   such   marine   frauds   with   National 

Insurance   Company,   came   to   the   fore,   vide   an  "Internal  

Vigilance   Enquiry"  held   by   the   officers   of   the   company 

culminating in initiation of present proceedings.



4.                                       The precursor of the present case is a written 

complaint   dated   06.02.2001   of   Sh.K.Mahapatra,   Chief 

Vigilance   Officer,   National   Insurance   Company   Ltd.,   Head 

Office, Calcutta.   On the basis of this complaint, FIR bearing 

Number  RC­7(E)/2001­EOW­1/DLI  on   29.06.2001   was 

registered and investigated.



 
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                                                                                                                                   Dated : 16.10.2014.




5.                                       On   conclusion   of   the   investigations,   CBI   had 

filed the present charge sheet against accused Girish Chandra 

Gupta, Santosh Kumar Chandel and Devender Kumar Garg, on 

the   allegations   that  G.C.Gupta,   the  then   Assistant  Manager, 

National   Insurance   Company   Ltd.,   New   Delhi   and   Santosh 

Kumar   Chandel,   Assistant   Manager,   National   Insurance 

Company Ltd., Sangrur District Office, Punjab, during the year 

1997­98,  had entered into a criminal conspiracy with Devender 

Kumar   Garg,   Proprietor   of   M/s   Shiva   Cables,   the   object   of 

which was to obtain a Marine Claim of Rs.2,01,359/­ in favour 

of M/s Shiva Cables,  on the basis of bogus documents, knowing 

or having reasons to believe them to be forged ones and thus to 

cheat National Insurance Company.     It is alleged that Girish 

Chandra   Gupta   and   Santosh   Kumar   Chandel,   being   public 

servants criminally misconducted themselves and as member of 

the conspiracy, had facilitated accused Devender Kumar Garg 

to submit false and bogus documents in support of the claim, 

thereby inducing National Insurance Company Ltd. to release 


 
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                                                                                                                                   Dated : 16.10.2014.




payment   of  Rs.2,01,359/­  in   favor   of   M/s   Shiva   Cables, 

Proprietorship   concern   of   accused   D.K.Garg,  thus   obtaining 

pecuniary advantage for him and corresponding wrongful loss 

to NIC. 



6.                                       Before   proceeding   further,   to   delve   upon   the 

matter, it is pertinent to have facts in­terse as emanating from 

the charge sheet, which led to registration of FIR and filing of 

the   charge   sheet   by   CBI   in   court   for   trial   of   the   accused 

persons.  The same are as under:­



F A C T U A L   M A T R I X :­

7.                                         It is alleged that a cover note No. 043011 was 

issued   for   consignment   of   shunt   water   capacitors,   to   be 

transported   from   M/s   Shiva   Cables,   Delhi   to   M/s   Super 

Traders, Samana (Punjab) in favour of M/s Shiva Cables, Delhi, 

the insured. 



 
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                                                                                                                                   Dated : 16.10.2014.




8.                                       It is alleged that this cover note was issued by 

D.P.Rana,   Administrative   Officer   of   NIC   on   the   basis   of 

instructions   from   V.P.Pandhi,   who   had   given   him   a   paper 

mentioning details of premium for insurance. 



9.                                       It   is   alleged   that   against   deposit   of   cash 

premium   of   Rs.1495/­   policy   no.360900/4500402   of   1998   was 

issued by D.P.Rana as per instructions of  V.P.Pandhi. 



10.                                      It has been alleged that vide intimation letter 

dated   02.11.1998   of   M/s   Super   Traders,   Samana,     Consignee 

loss   of   consignment   was   reported   to   National   Insurance 

Company Ltd., Divisional Office, Sangrur, Punjab, which was 

received   by   S.K.Chandel,   Assistant   Manager   and   he  deputed 

M/s SBK Enterprises for assessment of loss and also endorsed 

the same to the claim department for forwarding the matter to 

the   concerned   office.   It   is   alleged   that   D.K.Garg,   who   is   the 

consignor   and   insured   in   this   claim   is   also   surveyor   being 


 
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                                                                                                                                   Dated : 16.10.2014.




Proprietor of M/s SBK Enterprises.  It is alleged that receipt for 

Rs.5123/­   dated   02.11.1998   of   this   company   was   signed   by 

D.K.Garg towards "surveyor's fee". 



11.                                      It   has   further  been   alleged   that   S.K.Chandel 

intimated   the   loss   alongwith   survey   report   to   National 

Insurance Company, DO­XXIII, Delhi on 10.11.1998 which was 

received by G.C.Gupta, Assistant Manager on 17.11.1998.  It is 

alleged that claim form dated 04.11.1998 alongwith claim bill 

dated 06.11.1998 was received by G.C.Gupta on 01.02.1998. 



12.                                      It   is   alleged   that   Smt.   Snehlata   Arora,   Sr. 

Assistant   prepared   the   claim   note,   D.P.Rana,   Administrative 

Officer   recommended   the   claim   and   G.C.Gupta   approved   the 

claim for Rs.2,01,359/­ on 30.12.1998.



13.                                      It   is   alleged   that   claim     cheque   of  Rs.

2,01,359/­  was credited in the current account no. 158 of M/s 

 
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                                                                                                                                   Dated : 16.10.2014.




Shiva   Cables   in   Jammu   &   Kashmir   Bank   Ltd.,   Bhatinda 

(Punjab) and Ashok Kumar, brother of accused D.K.Garg and 

Smt. Renu Garg, wife of  accused D.K.Garg were the authorized 

signatories   of   this   account   and   accused   D.K.Garg   had 

introduced the opening of this account of M/s Shiva Cables.



14.                                      It has been further alleged that  the Consignor 

M/s   Shiva   Cables,   Delhi,   Consignee   M/s   Super   Traders, 

Samana,   Punjab   and  Transporter   M/s   Super  Road   Transport 

Corporation, U.P. Border, Ghaziabad were non­ existent at the 

given   addresses   during   the   relevant   period   of   time   and   the 

documents submitted in support of the claim were found  to be 

bogus and forged. 



15.                                      It   is   alleged   that   accused   Devender   Kumar 

Garg, Proprietor of M/s Shiva Cables i.e. private person, had 

entered   into   a   criminal   conspiracy   with   the   officers   of   NIC, 

Delhi   namely   G.C.Gupta   ­   Assistant   Manager   posted   in   DO­


 
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                                                                                                                                   Dated : 16.10.2014.




XXIII, NIC, Delhi and S.K.Chandel ­ Assistant Manager posted 

in DO­Sangrur, Punjab,  during the year 1997 - 98,  the object 

of   which   was   to   cheat   NIC,   by   submitting   bogus   /   fake 

documents with National Insurance Company for procuring an 

insurance   policy   in   favour   of   M/s   Shiva   Cables   and   then   to 

lodge a false marine claim and to induce National Insurance 

Company Ltd. to release payment to the extent of Rs.2,01,359/­  

in favor of M/s Shiva Cables,  and to cause wrongful loss to it.



16.                                      It   is   alleged   that   documents   submitted   for 

obtaining the Marine Claim in favor of M/s Shiva Cables were 

forged and bogus and accused Devender Kumar Garg prepared 

forged and bogus documents and cover note bearing no. 043011 

was   issued   for   consignment   of   shunt   water   capacitors   to   be 

transported and policy no. 360900/4500402/1998 was issued on 

instructions of  V.P.Pandhi, the then Assistant Manager which 

was signed by D.P.Rana.



 
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17.                                      It   is   alleged   that   all   the   accused   persons   in 

order to achieve the object of conspiracy, had performed their 

respective roles. 



18.                                      It   is   further   alleged   that   G.C.Gupta   and 

S.K.Chandel officers of National Insurance Company Ltd. being 

Public   servants   had   criminally   misconducted   themselves   by 

abusing   their   official   position   as   public   servants   in   order   to 

cause pecuniary advantage to accused Devender Kumar Garg 

being Proprietor of M/s Siva Cables.



19.                                      It   is   alleged   that   on   conclusion   of 

investigations,   the   report   was   submitted   to   the   competent 

authority   for   necessary   sanction   for   prosecution   against 

accused   G.C.Gupta,   the   then   Assistant   Manager,   NIC,   Delhi 

and  accused   S.K.Chandel,   the   then   Assistant   Manager,   NIC, 

DO­Sangrur, the public servants, which was granted. 




 
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20.                                      It is alleged that all the accused persons have 

committed offences punishable under Section 120­B read with 

Section 420, 467, 468 & 471 IPC and 13 (2) read with 13 (1)  

(d) of PC Act and also the substantive offences.



21.                                      Whereafter, the present charge sheet was filed 

in court against all the accused persons for proceeding against 

them, as per law.



C O G N I Z A N C E    O F   O F F E N C E :­

22.                                      Pursuant   to   filing   of   charge   sheet   and   after 

perusal   of   the   same   in   the   light   of   supporting   documents, 

Ld.Predecessor   of   this   court   took   cognizance   of   offence   and 

accused persons were accordingly summoned.



23.                                      In   compliance   to   the  Provisions   of   Section  

207 Cr.P.C, the accused persons were supplied with the copies 

of charge sheet and documents relied upon by the prosecution.

 
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                                                                                                                                   Dated : 16.10.2014.




C H A R G E :­



24.                                      Ld.   Predecessor   of   this   Court   after   hearing 

Ld.Defence Counsels for all the accused persons passed orders 

on the point of charge on  26.05.2006  forming an opinion that 

prima facie case for offences punishable under  section 120 B  

IPC  read with  section 420/467/468/471 IPC  and  section 13  

(2) read with section 13 (1) (d) of Prevention of Corruption  

Act have been culled out against all the accused persons.

  

25.                                      As per said order Ld. Predecessor of this Court 

had   further   opined   that   prima­facie   case   for   substantive 

charges   for   offences   under  section   13(2)  read   with  section  

13(1)(d)   of   Prevention   of   Corruption   Act  was   made   out 

against   Girish   Chandra   Gupta   accused   no.1,   and   Santosh 

Kumar   Chandel   accused   no.   2,   the   public   servants   and 

 
   C.C.No: 33 / 2011                                                                                                                        Page No.13  of 181
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                                                                                                                                   Dated : 16.10.2014.




substantive   charges   for   offences   under  section   420/471   IPC 

read with section 467/468 IPC against Devender Kumar Garg 

accused no. 3, on the basis of material on record. 



26.                                      Requisite   charge   for   offence   under  section  

120B IPC  read with  section 420/467/468/471 IPC  and under 

section 13(2)  read with  section 13 (1) (d) of Prevention of  

Corruption   Act,   1988  against   all   the  accused   persons     was 

framed vide orders dated 30.05.2006.



27.                                      Separate charge for substantive offence under 

section   13(2)  read   with  13   (1)   (d)   of   PC   Act  was   framed 

against   Girish   Chandra   Gupta   i.e.   accused   no.1,   the   public 

servant. 



28.                                      Separate charge for substantive offence under 

section   13(2)  read   with  13   (1)   (d)   of   PC   Act  was   framed 



 
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against Santosh Kumar Chandel i.e. accused no.2, the public 

servant. 



29.                                      Separate charges for substantive offence under 

section   420   IPC  and   offence   under  section   471  read   with 

section 467 IPC  and also for offence under  section 468 IPC 

was framed against Devender Kumar Garg i.e. accused no.3.  



30.                                      The   requisite   charges   framed   against   all   the 

accused persons were read over to them, to which they pleaded 

not guilty and all of them claimed trial. 



P R O S E C U T I O N   E V I D E N C E :­

31.                                      Prosecution   was   thereafter   called   upon   to 

substantiate their case by examining their witnesses, listed in 

the list of witnesses, filed along with the charge sheet.  Availing 

the given opportunities, CBI had examined 36 witnesses. 



 
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32.                                      The witnesses so examined by the prosecution 

to   substantiate   its   case   can   be   broadly   categorized   in  Six 

Categories :­



33.                                      First   Category  consists   of   witnesses   from 

National   Insurance   Company   Ltd.   (NIC).     All   these   are 

material   witnesses   examined   by   the   prosecution,   who   have 

deposed   about   the   initiation   of   inquiry   by   the   officers   of 

Vigilance   Department   of   NIC,   submission   of   inquiry   report. 

The witnesses of this category have further deposed that on the 

basis of Vigilance report, complaint was lodged with CBI. These 

witnesses have further deposed regarding the procedure as per 

which a marine policy is issued and the mode and manner in 

which   claim,   if   any   lodged,   is   processed,   recommended   and 

approved.   This category comprises of :­



(i)   PW­4 Sh.K.Mahapatra, Chief Vigilance Officer, NIC, the  

           complainant ;

 
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(ii)  PW­5 Sh.A.K.Seth, Dy. Manager, Assistant Admin. Officer, 

          NIC ;

(iii) PW­6 Smt.Pooja Soni, Assistant, NIC ;

(iv)   PW­7   Sh.Amrit   Lal   Gambhir,   Assistant   Admin.   Officer,  

          NIC ;

(v) PW­8 Sh.V.K.Bajaj, Assistant Admin. Officer, NIC ;

(vi)PW­9 Sh.A.K.Tiwari, Dy. Manager, AO Vigilance, NIC ;

(vii)PW­10 Sh.Madan Lal Meena, Assistant, NIC ;

(viii)PW­11 Sh.Dharampal Rana, AO, NIC ;

(ix) PW­12 Sh.Ram Bilas Bansal, Assistant, NIC ;

(x) PW­16 Sh.N.K.Dutta, Regional Manager, NIC ;

(xi) PW­17 Sh.R.C.Sood, Assistant, NIC ;

(xii) PW­19 Smt.Snehlata Arora, Sr. Assistant, NIC ;

(xiii) PW­20 Smt.Neelam Kataria, Admin. Officer, NIC ;

(xiv) PW­21 Sh.Virender Singh Negi, Assistant, NIC ;

(xv) PW­25 Sh.S.L.Rikhi, Divisional Manager, NIC ;

(xvi)PW­28 Sh.Madan Singh Panwar, Assistant, NIC.




 
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34.                                      The   witnesses   of   the  first   category  have 

further deposed regarding issuance of cheque to the concerned 

parties   onces   the   claim   is   finally   approved.     The   mode   and 

manner of appointment of 'tracer' as well as 'recovery agents'. 

The   witnesses   of   this   category   had   further   deposed   about 

submission of the records relevant to the present case to the 

investigating officer during the course of investigations. 



35.                                      PW­12   and   PW­25  who   are   also   included   in 

this   category   are   the   witnesses   from   NIC   itself,   who   have 

deposed with respect to the transaction at  Sangrur Office  of 

National Insurance Company. 

 

36.                                      Second   Category  of   witnesses   examined   by 

the prosecution are also important ones as they are from the 

banks   where   National   Insurance   Company   and    M/s   Shiva  

Cables,   the   insured   firm,     were   having  their   accounts.     This 

category   further   includes   the   two   witnesses   ie.   PW­29   and 

 
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PW­30 who were the authorized signatory for operation of the 

bank account of M/s Shiva Cables. This category comprises of :­

(i)     PW­18   Sh.R.Vaidhyanathan,   Chief   Manager,   Indian  

            Overseas Bank ;

(ii)  PW­22   Sh.Vijay   Kumar   Kokiloo,   Branch   Manager,  

             Jammu & Kashmir Bank.

(iii) PW­29 Sh. Ashok Kumar, Partner, M/s Shiva Cables.

(iv)         PW­30 Smt. Renu Garg, Partner, M/s Shiva Cables.



37.                                      These witnesses have proved the bank records 

being   maintained   by   their   respective   banks   during   regular 

course of its business, so far as relevant for the present case.



38.                                      Third Category of witnesses are the ones who 

have deposed about the non­existence of the consignee i.e. M/s  

Super Traders Samana Punjab & transporter i.e. M/s Super  

Road   Transport   Corporation,   Ghaziabad.      This   category 

includes :­

 
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(i)    PW­2 Sh.Surender Kumar, Clerk, M/s Sharma Transport 

             Corporation ;

(ii)    PW­3 Sh.Karan Singh, Proprietor, M/s Balajee Transport 

             Corporation ;

(iii)  PW­13 Sh.Baldev Singh, Proprietor, M/s Alwar Gujarat  

             Roadlines Transport Company;

(iv)  PW­14 Sh.Rajender Kumar, Proprietor, M/s  Gupta 

             Electricals  & Hardware, Punjab.

(v)          PW­15 Sh.Rajender Nath, Telephone Operator, Samana.

(vi)  PW­23 Sh.Jaswant Singh, Postman at P.O. Samana 

             Mandi.

(vii) PW­24 Sh.Tarsem Kumar Goyal, Proprietor of shop 

             M/s Janta Electricals, Mandi.

(viii) PW­26 Sh.Amit Kumar Ahuja, Clerk, M/s Super Road 

             Carrier.

(ix)  PW­27 Sh.B.S. Bisht, Inspector, CBI.




 
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                                                                                                                                        CC No.: 33 / 11.
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                                                                                                                                   Dated : 16.10.2014.




39.                                      Fourth   Category                                              of   witnesses   are 

miscellaneous   witnesses   of   house   search   and   specimen 

signatures and those who were joined during investigations by 

the   Investigating   Officer   including   the   CBI   officers   who   on 

directions of IO conducted part investigations.   This category 

includes:­

(i) PW­34 Sh. S.Balakrishna Shetty, Officer, Vijaya Bank ; 

(ii) PW­35 Sh. R.C.Madan, Officer, Punjab National Bank ; 

(iii)PW­36 Sh. R.K.Saran, Additional S.P., CBI.



40.                                      Fifth   Category  of  the   witness   examined   by 

the   prosecution   was   those   who   had   given  Sanction   for  

prosecution  of   the   accused   public   servants.   This   category 

includes :­

(i)   PW­1   Sh.Sujit   Dass,   General   Manager,   NIC,   Calcutta:  

        who   had   given   sanction   for   prosecution   with   respect   to  

        accused Girish Chandra Gupta & accused Santosh Kumar  

        Chandel.

 
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41.                                      Sixth   Category  of   witnesses   includes   those 

who   remained   associated   with   the  investigations   of   the  

present   case  in   one   form   or   the   other,   including   the 

Investigating   Officer.     This   category   also   includes   the 

Handwriting   Expert   Witness,   who   assisted   the   Investigating 

Agency in investigations. This category consists of :­



(i) PW­31 Sh. Mohinder Singh, Assistant, GEQD, CFSL ; 

(ii)   PW­32 Sh.S.K.Kashyap, Additional S.P., CBI ;

(iii)  PW­33 Sh.R.P.Kaushal, Additional S.P., CBI.



42.                                      The detail deposition of these witnesses is not 

being   adverted   to,   as   the   same   shall   be   referred   hereinafter 

while   dealing   with   the   necessary   ingredients   of   the   offence, 

with   which   accused   have   been   charged,   vis­a­vis   the   rival 

contentions advanced  by Ld.Special Public Prosecutor for CBI, 

as well as by Ld.Defence Counsels for the accused persons.


 
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43.                                      All   the   prosecution   witnesses   were   cross 

examined   in   detail   by  Sh.C.L.Gupta,   Sh.H.S.Sharma  and 

Sh.R.K.Kohli,   Advocates,   Ld.Defence   Counsels   for   the 

accused persons.  The cross examination of the witnesses is not 

being   mentioned   for   the   sake   of   brevity,   but   the   same   and 

material portion thereof, more particularly, the one referred to 

during   the   course   of   arguments,   shall   be   adverted   to 

hereinafter,   while   appreciating   the   legal   and   factual   issues 

raised   on   behalf   of   the   accused,   alongside   appreciation   of 

evidence in entirety. 



S T A T E M E N T  O F  A C C U S E D :­

44.                                      Separate statements of all the accused persons 

were thereafter recorded under section 313 Cr.P.C., wherein 

the   prosecution   evidence   against   them   was   put,   which   they 

denied. 



 
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45.                                      On   being  asked,   none  of   the  accused  persons 

except accused no.1 Girish Chandra Gupta, wished to examine 

witnesses in their defence.   Accused G.C.Gupta was permitted 

to lead the defence evidence.



D E F E N C E   E V I D E N C E :­

46.                                      Availing the given opportunities, accused no.1 

Girish Chandra Gupta had examined  three witnesses  in his 

defence.   Sh.Manish, posted as Ahlmad in Dwarka Court was 

examined as DW­1,  Sh.A.K.Goel, posted as Dy. Manager with 

NIC, Dehradun was examined as DW­2 and Sh.Om Prakash,  

ASI, Malkhana Incharge, EOW­I,  appeared in the witness 

box as DW­3.  



47.                                      DW­1   Sh.   Manish,   Ahlmad   produced   the 

record   pertaining   to   the   case   titled  "CBI   vs.   G.C.Gupta   &  

Ors."   bearing   CC   No.34/11  and   proved   certified   copy   of 


 
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deposition of PW­11 Smt.Gopa Sahu, recorded in said case as 

Ex. DW­1/A.



48.                                      DW­2   Sh.A.K.Goel,   posted   as   Dy.   Manager 

with NIC, Dehradun was examined on behalf of accused no. 1 

G.C.Gupta.     He   appeared   in   the   witness   box   and   submitted 

certified   copy   of   circular   dated   16.02.1996   with   regard   to 

"Performance of Technical Duties" and the same was proved as 

Ex. DW­2/A.  He also proved on record order dated 19.08.2013 

Ex. DW­2/B with respect to G.C.Gupta whereby his suspension 

order   was   revoked   and   he   was   directed   to   join   DDRO, 

Dehradun.    On  being  cross  examined  by  Ld.PP  for  CBI,  this 

witness   admitted     that   circular  Ex.   DW­2/A  brought   by   him 

was   marked   to   Regional   Office,   Chandigarh.   This   witness, 

during cross examination by Ld. P.P. stated that he does not 

have any knowledge   of   the   conditions   mentioned   in order 

Ex. DW­2/B.



 
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49.                                      Sh.Om   Prakash,   ASI,  Malkhana   Incharge, 

EOW­I,   was   also   examined   on   behalf   of   accused   no.   1 

G.C.Gupta.  This witness appeared in the witness box as DW­3 

and proved on record receipt  Ex. DW­3/A  whereby documents 

mentioned   therein   were   returned   to   G.C.Gupta,   which   were 

taken   into   possession   during   investigations,   copy   of   said 

counter foil bearing signatures of Sh.Mahesh Chand Gupta is 

Ex. DW­3/A­1, copy of application filed by CBI before concerned 

court seeking permission to return the unrelied documents is 

Ex. DW­3/B, memo dated 01.06.2004 issued by the then S.P. 

Sh.   Alok   Mittal,   directing   the  Investigating   Officer  to  return 

the unrelied documents obtaining necessary court permission is 

Ex. DW­3/C, application seeking court permission to return the 

unrelied documents is Ex. DW­3/D and copy of order passed by 

the   concerned   court   dated   09.06.2004   is  Ex.   DW­3/E.     This 

witness was not at all cross examined on behalf of CBI.



 
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50.                                      As  accused no. 2  Santosh Kumar Chandel and 

accused   no.   3   Devender   Kumar   Garg,   despite   grant   of 

opportunity,   did   not   wish   to   examine   any   witness   in   their 

defence.   Thus, defence evidence qua them was closed.



51.                                      I   have   heard   the   arguments   advanced   by 

Sh.Harish   Kumar   Gupta,   Ld.Special   Public   Prosecutor  

for   CBI.   I   also   had   the   privilege   to   hear   arguments   from 

Sh.Ramesh Gupta, Ld. Senior Advocate & Sh. C.L.Gupta,  

Advocate  on  behalf of  accused no. 1  Girish Chandra Gupta. I 

have   also   heard   arguments   advanced   by  Sh.H.S.Sharma,  

Advocate                         on   behalf   of   accused   S.K.Chandel   and 

Sh.R.K.Kohli,   Advocate  on   behalf   of   accused   Devender 

Kumar Garg.




 
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A R G U M E N T S  O N  B E H A L F  O F  C B I :­

52.                                      It   is   contended   by   Ld.   Special   Public 

Prosecutor for CBI relying upon the deposition of the witnesses 

examined by them during the course of trial,  that prosecution 

has been able to establish its case against the accused persons.



53.                                      It is submitted by Ld.  Public Prosecutor that 

accused public servants had abused their official position and 

thus   criminally   misconducted   themselves,     so   as   to   cause 

pecuniary   advantage   to   their   co­accused   persons   and 

corresponding   wrongful   loss   to   National   Insurance   Company 

Limited.     He   further   contended   that   the   accused   public 

servants by abusing their official position had entered into a 

criminal conspiracy with the private person and facilitated him 

to have a Marine Insurance Policy and to clear the claim on the 

basis   of   forged   documents,   knowing   or   having   reasons   to 

believe     the   same   to  be forged  ones.     He  contended  that  the 

insured   had   obtained   a   policy   on   the   basis   of   a   bogus 

 
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transaction, knowing or having reasons to believe that no such 

goods which were sought to be insured, were transported. He 

contended that the consignee as well as transporter were non­

existent. 



54.                                       It is submitted by him that the insured as well 

as   other   co­accused   persons   submitted   bogus   documents   in 

support of the claim and public servants in furtherance of the 

conspiracy,   let  the  same  on   record  and  without  verifying  the 

genuineness of the same, passed the claim to cause wrongful 

gain to the accused private person, including the surveyor and 

others and corresponding wrongful loss to NIC.  He contended 

that   all   the   accused   persons   be   accordingly   convicted   under 

relevant provisions of law.



D E F E N C E   A R G U M E N T S  :­

55.                                      To   defend   the   accused   persons,  Sh.Ramesh  

Gupta,   Ld.Senior   Advocate  along   with  Sh.C.L.Gupta,  

 
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Sh.H.S.Sharma  and  Sh.R.K.Kohli,   Advocates,   Ld.Defence 

Counsels   had led three­dimensional attack to the prosecution 

case.  



56.                                      Ld.Defence Counsels had led a 3 dimensional 

attack   on   the   prosecution   case.   The   first   dimensional   attack 

was on legal issues.   Second dimensional  attack was based 

on   mixed   questions   of  law   and   facts.   Whereas,   the  third  

dimension  of   their  arguments,     revolved   around   the   factual 

aspects   as   has   come   up   on   record,   on   the   basis   of   oral   and 

documentary evidence, during the course of trial. 



57.                                        Ld.Defence   Counsels   had     opened   their 

arguments raising a  LEGAL ISSUE  stating that prosecution  

has wrongly invoked Section 13(1) (d) of P.C.Act. It is contended 

that   as   there   are   no   allegations   of   payment   of   any   illegal 

gratification by the insured, surveyor or other private accused 

persons   to   the   accused   public   servants,   therefore,   the 

 
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provisions of Section 13(1) (d) of Prevention of Corruption  

Act, cannot be invoked. 



58.                                      Second   dimensional  attack   of   Ld.Defence 

Counsels was on mixed questions of  "Law and Facts".     The 

same was with respect to the sanction for prosecution granted 

against the public servants. The arguments advanced on this 

aspect were two­fold ie. :



(i) Incompetence of Sanctioning Authority:­ The authority 

which had passed the sanction orders qua the public servants 

was   not   competent   to   pass   the   same,   therefore,   the   sanction 

orders are bad in law.



(ii) Non­application of mind :­ Even if it is assumed that the 

sanctioning   authority   was   competent   to   pass   the   sanction 

orders,   the   same   were   passed   in   a   mechanical   manner   and 

without application   of  mind  as  the sanctioning authority has 

 
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failed   to   pass   sanction   order   against   other   similarly   situated 

officers   who   had   performed   the   same   functions,   as   has   been 

ascribed   by   the   prosecution   to   accused   G.C.Gupta   and 

S.K.Chandel



59.                                      It   is   contended   that   as   the   sanction   orders 

were bad in law, therefore, the whole proceedings have become 

non­est. 



60.                                      Third dimensional attack on the prosecution 

case raised by Ld.Defence Counsels was on factual aspects, vis­

a­vis   the   necessary   ingredients   of   the   offences   with   which 

accused persons were charged. 



61.                                      These   contentions   raised   by   Ld.Defence 

Counsels are divided in  2 categories. The  first  one being on 

behalf   of   the   accused  PUBLIC   SERVANTS,   which   are   as 

under :­

 
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(i) No meeting of minds :­  That, there is no evidence brought 

on   record   by  the   prosecution   depicting   any  meeting   of   mind, 

amongst   the   accused   public   servants   on   one   hand   and   the 

private   person   ie.   Insured   /   surveyor   on   the   other   hand, 

therefore,   there   is   no   question   of   any   conspiracy   whatsoever 

between these two set of accused.



(ii) No overt act on the part of public servants :­ That, the 

accused   public   servants   had   not   done   anything,   in   order   to 

achieve the so­called object of conspiracy as they were not party 

to any such conspiracy / offence. 



(iii)  Official discharge of duties:­ That, the accused public 

servants   did,   what   was   their   official   duty   and   had   only 

processed / recommended / passed the claim on the basis of the 

recommendations / notes prepared by the subordinate staff.



 
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(iv)  No knowledge about forgery:­ That, the accused public 

servants   did   not   have   any   knowledge   that   the   documents 

annexed with the claim form by the insured were forged ones.  



(v)  No   duty   of   the   public   servants   for   verification   of 

documents:­   That,   even   otherwise,   it   was   not   the   duty   of 

accused   public   servants   to   verify   the   genuineness   of   the 

documents.   Further,   they   had   no   reason   to   doubt   the 

genuineness     of     the   documents     so   annexed   with   the   claim 

form. 



(vi)   Unfair Investigations :­  That,   the  investigations   have 

not   been   conducted   by   the   investigating   agency   in   a   fair 

manner   as   "pick   and   choose   policy"   was   adopted   and   the 

officers   who   had   performed   similar   roles   were   not   made 

accused and the present accused has been wrongly and falsely 

implicated, therefore they be acquitted of the charge. 



 
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62.                                      Second category of the contentions advanced 

by  Sh.R.K.Kohli, Advocate, Ld.Defence Counsel for accused 

D.K.Garg, on factual aspects vis­a­vis the necessary ingredients 

of the offences, with which this accused was charged. The same 

are as under:­



(i)  No meeting of mind:­  It is contended on behalf of accused 

D.K.Garg,   that   there   is   no   evidence   on   record   to   show   any 

meeting of mind amongst his client and the public servants. 



(ii)  Survey / Tracing Report not relevant for passing of 

the claim:­   It is contended by Sh.R.K.Kohli, Advocate  that 

the survey report is not binding on the insurance company for 

the purposes of processing or passing any claim. 



(iii)   No mens­rea / involvement of accused D.K.Garg:­  It 

is contended by Ld.Defence Counsel that accused D.K.Garg is 

 
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not   the   claimant   /   insured   in   this   case,     as   he   is   neither 

Proprietor nor owner of the firm M/s Shiva Cables, as has been 

alleged against him by the prosecution in the charge sheet. 



63.                                      Ld.Defence   Counsel   had   contended   that 

prosecution   has   failed   to   connect   his   client,   with   the   offence 

with which he was charged, by any cogent piece of evidence on 

record. 



A P P R E C I A T I O N    O F   E V I D E N C E    A N D  

R I V A L    C O N T E N T I O N S :­



64.                                      Before adverting to appreciate the prosecution 

as well as defence evidence which has come up on record vis­a­

vis   the   charges   against   the   accused   persons,   as   well   as   the 

arguments advanced on the mixed questions of facts and law, I 

deem it appropriate to deal with that contentions first which 

have   been   raised   by   Ld.Defence   Counsels,   on   purely   legal 

 
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aspects, in their quest to demolish the prosecution case at its 

threshold. 



65.                                      The opening contention of Ld.Defence Counsels 

was that, there is  no averment or allegation  in the entire 

charge sheet of extension of any  illegal gratification  on the 

part of insured or other private accused persons,  to the accused 

public   servants,   therefore   by   no   stretch   of   imagination,   the 

provisions of Section 13(1) (d) of Prevention of Corruption  

Act,   could   have   been   invoked.   It   is   contended   that   on   this 

ground   itself,   the   case   cannot   proceed   and   accused   persons 

should be acquitted.



66.                                      In   order   to   deal   with   this   contention   of 

Ld.Defence Counsels, it is pertinent to make a mention of the 

relevant   provisions   of  Section   13   (1)   (d)   of   Prevention   of  

Corruption Act.  The same is as follows :­



 
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                           Section 13: Criminal misconduct by a public servant :­
                           (1) A public servant is said to commit the offence of                                                         criminal                 
                           misconduct, ­
                           (a) . . .
                           (b) . . .
                           (c) . . .
                           (d) 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   positioning   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 ; or 
                           (e) . . .




67.                                      The  phrases   namely  "corrupt  ,  illegal   means" 

and "by abusing his position as public servants" are different 

categories   of   corrupt   practices,     which   are   conjuncted   by   the 

words  "or"  and not  by the  conjunction  "and".   This in itself 

indicates   that   these   three   different   categories   are   alternate 

misconduct  on  the   part  of   public  servant  and  either of  these 

 
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three   practices,   if   done  by  public  servant  then   the  same   can 

constitute an offence under this Section.



68.                                      The   phraseology     "By   abusing   his   official  

position as Public Servant" covers the acts done by the public 

servant otherwise than by corrupt or illegal means.  The gist of 

the offence under this clause is,   that a public officer abusing 

his position as "public servant" obtains for himself or for other 

person,   any   valuable   thing.     The   word  "abuse"  used   by   the 

Legislature   means  "mis­use",   ie.  using   his   position   for  

something which is not intended.   That abuse of the position 

may   be   by   corrupt   or   illegal   means   or   otherwise   than   those 

means".   In view thereof, the Legislature never intended that 

there   has   to   be   an   express   evidence   of   illegal   gratification 

before invocation of this section.   In case, there are instances 

and   allegations   that   a   person   has   abused   his   position   as   a 

public servant, in order to cause advantage to anyone, that in 

itself is sufficient for invocation of this Section. 

 
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69.                                      Meaning   thereby   that   in   absence   of   any 

allegations by the prosecution on the part of public servant of 

demand and acceptance of illegal gratification for showing any 

favor   to   a   private   individual,   the   provisions   of   Prevention   of 

Corruption   Act   cannot   be   invoked,   as   urged   by   Ld.Defence 

Counsels,  to my mind is far­fetched and devoid of merits.  As 

there   are   allegation   of    abuse   of   official   position  by   the 

public servants in order to cause pecuniary advantage to their 

co­accused, this clause of P.C.Act very much comes into play.



70.                                        In   view   thereof,   the   contention   advanced   by 

Ld.Defence   Counsels   that   in   the   present   case   there   are   no 

allegations on record that any of the public servants, who are 

accused   herein   had   adopted   any   corrupt   or   illegal   means   or 

have   obtained   any   pecuniary  advantage   for   themselves,   thus 

section   13(1)   (d)   of   P.C.Act   cannot   be   invoked,     is  rejected. 

However,     the   prosecution   has   to   establish   the   necessary 

 
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ingredients   of   the   offences,   with   which   the   accused   persons 

have been charged, on the basis of the evidence which has come 

up on record, with which I shall be dealing hereinafter. 



71.                                      Having   dealt   with   the   contentions   urged   by 

Ld.Defence Counsels on behalf of the accused persons on purely 

legal   grounds,   I   shall   now   delve   upon   to   consider   the 

arguments   raised   involving   mixed   question   of  "Law   and  

Facts".

72. Leading a double­pronged attack on the prosecution case, Sh.Ramesh Gupta, Ld.Senior Advocate along with Sh.C.L.Gupta and Sh.H.S.Sharma, Advocates, Ld.Defence Counsels appearing on behalf of the public servants, contended that the provisions of Section 19 of Prevention of Corruption Act is a mandatory provision and the Court does not have the jurisdiction to take cognizance C.C.No: 33 / 2011 Page No.41 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
when the "sanction" under this provision is granted in mechanical manner and without application of mind and that too, by an authority which was not competent to grant the same.

73. Ld.Defence Counsels contended that the sanction order passed by PW­1 Sujit Dass against accused G.C.Gupta ie. Ex.PW.1/A ; and accused S.K.Chandel ie. Ex.PW.1/B are bad in law on 2 grounds. It is contended that PW­1 was not the competent authority to pass the sanction order and secondly, the same is invalid and bad in law, as it was passed in a mechanical manner and without application of mind. It is contended that the sanctioning authority has failed to take into consideration the fact that other officers who have issued the policy or recommended / approved the claim, were not proceeded against and no sanction for prosecution, was granted against them.

C.C.No: 33 / 2011 Page No.42 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.

74. I have considered the submissions advanced on this aspect and have considered the relevant provisions of law in the light of the precedents relied upon by Ld.Defence Counsels to substantiate their contentions.

75. For administration of Criminal Justice System, an onerous duty is cast on the Courts, to effectively tackle and control the endemic of offences, so as to prevent the society from drifting towards savage society. A balanced approach is required to be adopted by the courts giving strict interpretation to the Clauses of the Penal Provisions and simultaneously being mindful of the inviolable Constitutional Rights granted to the accused, so as to ensure fair trial.

76. Subjecting any individual to undergo "criminal trial" is an encroachment / restriction on his fundamental right to "life and liberty". As per the constitutional mandate enshrined in Article 21 of Constitution of India, granted to C.C.No: 33 / 2011 Page No.43 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
each and every citizen of the country, no one can be deprived of his right to life and liberty, except by the due "process of law". Thus, if anyone accused of any offence, is to be subjected to criminal trial, then the same has to be in conformity to the procedures established by law. As whenever a particular procedure is prescribed by law, then all other procedures to do the same are proscribed.

77. Public servants in whatever capacities they are holding their offices, are supposed to give effect to the objects for which their organization is functioning, so that the benefits arising out of their actions, should benefit their country in general and their organization in particular. To achieve the object, for which the policies and plans of the organization are put in place, all the public servants are expected to discharge their functions with utmost propriety and all fairness. Experience however has revealed that many public servants, instead of using their good offices for the public good, C.C.No: 33 / 2011 Page No.44 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
mis­use the same for their personal benefits by indulging into corrupt and improper practices.

78. Legislature in its wisdom in order to curb such corrupt and improper practices had brought "Prevention of Corruption Act, 1988" on the Statute Book for not only, punishing those who had violated the very oath of honesty and sincerity with which they had assumed their office and indulged in 'corrupt practices', but also to deter the others from treading the path of dishonesty.

79. Being aware of the fact that some of the honest public servants may be dragged into vexatious and uncalled for prosecution, the Legislature had in Section­19 of Prevention of Corruption Act, incorporated a "saviour clause" so as to protect them and to encourage them to continue with the good work. But for this clause, the government process would become 'static' as public servants would hesitate to take even C.C.No: 33 / 2011 Page No.45 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
the most honest, bonafide and genuine decisions fearing harassment from frivolous and uncalled for allegations.

80. To balance these two conflicting interests, one of which is to give effect to the very object for which Prevention of Corruption Act was brought on the Statute Book to deal with the guilty sternly and on the other hand, to give effect to the shield provided by the Legislature to protect honest and diligent public servants from vexatious and uncalled for prosecution, the onerous duty has been placed on the Courts, which are an important cog in the wheels of Administration of Justice. The courts are obligated to strike balance between these two conflicting interests in such a manner, so that majesty of "Rule of Law" is neither undermined nor defeated.

81. Before proceeding to advert upon the submissions advanced, it is pertinent to make mention of C.C.No: 33 / 2011 Page No.46 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
Section 19 of Prevention of Corruption Act, which is reproduced as under:­ SECTION­ 19 : PREVIOUS SANCTION NECESSARY FOR PROSECUTION :
(1) No Court shall take cognizance of an offence punishable under sections 7, 10, 11, 13 and 15 alleged to have been committed by a public servant, except with the previous sanction,
(a) in the case of a person who is employed in connection with the affairs of the Union and is not removable from his office save by or with the sanction of the Central Government, of that Government ;
(b) in the case of a person who is employed in connection with the affairs of a State and is not removable from his office save by or with the sanction of the State Government, of that Government ;
(c) in the case of any other person, of the authority competent to remove him from his office. (2) Where for any reason whatsoever any doubt arises as to whether the previous sanction as required under sub­section (1) should be given by the Central Government or the State Government or any other authority, such sanction shall be given by that C.C.No: 33 / 2011 Page No.47 of 181 Judgement in the matter of:-
CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
Government or authority which would have been given by that Government or authority which would have been competent to remove the public servant from his office at the time when the offence was alleged to have been committed.
(3) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974) :
(a) No finding, sentence or order passed by a Special judge shall be reversed or altered by a Court in appeal, confirmation or revision on the ground of the absence of, or any error, omission or irregularity in, the sanction required under sub­section (1), unless in the opinion of that Court, a failure of justice has in fact been occasioned thereby ;
(b) no Court shall stay the proceedings under this Act on the ground of any error, omission or irregularity in the sanction granted by the authority, unless it is satisfied that such error, omission or irregularity has resulted in failure of justice;
(c) no Court shall stay the proceedings under this Act on any other ground and no Court shall exercise the powers of revision in relation to any interlocutory order passed in any inquiry, trial, appeal or other proceedings.
(4) In determining under sub­section (3) whether the absence thereof, or any error, omission or irregularity in, such sanction has occasioned or resulted in failure C.C.No: 33 / 2011 Page No.48 of 181 Judgement in the matter of:-
CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
of justice the Court shall have regard to the fact whether the objection could and should have been raised at any earlier stage in the proceedings. Explanation - For the purposes of this Section, ­
(a) error includes competency of the authority to grant sanction ;
(b) a sanction required for prosecution includes reference to any requirement that the prosecut ion shall be at the instance of a specified authority or with the sanction of a specified person or any requirement of a similar nature.

82. The object and character of this provision is evidently emanating from the words used in the Section by the Legislature : "No Court shall take cognizance of such offence, except with the previous sanction". Use of words "No" and "shall" makes it abundantly clear that the bar on the exercise of power of the Court to take cognizance of an offence is absolute and complete. As per Black's Law Dictionary, the word "cognizance" means jurisdiction or the exercise of C.C.No: 33 / 2011 Page No.49 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
jurisdiction. In common parlance, it means "taking notice of". In view thereof, in absence of the sanction, the court is precluded from even taking notice of the offence or exercising its jurisdiction, in respect of a public servant.

83. Thus, the provision has been imparted a mandatory character and has been held so by various authoritative pronouncements by Hon'ble Apex Court. While holding grant of sanction to be a pre­requisite or sine­qua­non for taking cognizance, regard is to be had to the fact that it can be a shield to discourage vexatious prosecution of innocent public servant, but it should not be permitted to be used as a weapon against the prosecution by the guilty.

84. The protection given by the Legislature is to be extended to the extent provided therein and it cannot and should not be stretched elastically to cover those, who are not intended by the Legislature to be under the protective C.C.No: 33 / 2011 Page No.50 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
umbrella. As to my mind the Legislature by enacting any provision in the Act, which prohibits the taking of cognizance of offence by a Court, unless certain conditions are complied with, did not purport to condone the offence. Thus, such provision is to be construed on the basis of words used therein, without importing the words, which are not there.

85. In the backdrop of above, I shall consider the arguments advanced by Ld. Defence Counsels raised by them to challenge the authenticity of the sanction order Ex.PW. 1/A passed qua G.C.Gupta and Ex.PW.1/B qua accused S.K.Chandel by PW­1 Sh. Sujit Dass, the then General Manager, NIC.

86. Firstly, I shall consider the arguments advanced on the aspect of "competence of the sanctioning authority" to pass the sanction orders.

C.C.No: 33 / 2011 Page No.51 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.

87. Though, Ld.Defence Counsels during the course of arguments had contended that PW­1 was not the competent authority to pass sanction orders against G.C.Gupta, who at relevant point of time was posted as Assistant Manager NIC, and S.K.Chandel who was also posted as such. However, nothing has been brought on record either during the cross examination of PW­1 or during the course of arguments on behalf of the accused persons, to challenge the competence of PW­1, the then General Manager NIC, with respect to passing of the sanction orders.

88. In terms of Section 19 (1) (c) of the Act, the sanction for prosecution has to be granted by an authority, which is competent to remove the said person from his office.

89. The question of competence of the "appointing / sanctioning authority" came up for consideration before Hon'ble Supreme Court in case titled C.C.No: 33 / 2011 Page No.52 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
"Mohd.Iqbal Ahmed Vs. State of Andhra Pradesh", reported as AIR 1979 SC 677, wherein it was held that :
"... The authority which would be competent to grant sanction is the authority which is entitled to remove from service the public servant against whom sanction is sought".

90. Admittedly, in the present case, PW­1 Sujit Kumar Dass, was posted as General Manager NIC at the relevant point of time. Being General Manager, it was PW­1 who was the authority capable of removing the officers of the rank of Assistant Manager from the services. Nothing has been put to this witness during his cross examination either on behalf of accused G.C.Gupta or on behalf of accused S.K.Chandel, even to suggest that General Manager was not the competent authority to remove an officer of the rank of Assistant Manager from his office.

C.C.No: 33 / 2011 Page No.53 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.

91. Thus PW­1 being General Manager was the competent authority to remove an officer of the rank of Assistant Manager, and thus had the requisite competence to pass the sanction orders qua accused no.1 and 2, which he did.

92. In view thereof, I do not find any grounds in this contention of Ld.Defence Counsels that PW­1 was not having competence to pass the sanction orders Ex.PW.1/A and Ex.PW.1/B.

93. This has brought me down to the second limb of the contentions raised by Ld.Defence Counsels stating that sanction orders were passed by PW­1 without application of mind. It is contended by Ld.Defence Counsels relying upon the cross examination of PW­1 that he had failed to look into the relevant documents and had merely passed the sanction orders at instance of CBI without taking into consideration that no sanction for prosecution is passed by him against the other C.C.No: 33 / 2011 Page No.54 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
officers, who had performed similar roles. It is further contended that sanctioning authority had passed the sanction order without referring the matter to Chief Vigilance Officer and without getting the opinion of CVC on the same.

94. I have considered the submissions advanced and have perused the sanction orders as well as deposition of PW­1 Sh.Sujit Kumar Dass.

95. It has been held by Hon'ble Apex Court time and again that the Court where the question of validity of sanction on the grounds of 'non application of mind' is raised, has to see as to whether the sanctioning authority did consider all the evidence collected by the investigating agency ie. oral as well as documentary.

96. Hon'ble Apex Court in a recent case titled "State of Maharashtra Vs. Mahesh G.Jain" reported as C.C.No: 33 / 2011 Page No.55 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
Criminal Appeal no.2345 of 2009 decided on 28.05.2013 had aptly summed up the principles and guidelines which are required to be followed to decide the question which inundates the Trial Court, challenging the sanction order.

97. Hon'ble Apex Court in this judgement had considered all the previous laws laid down by it, including the cases referred to and relied upon by Ld. Defence Counsel mentioned hereinabove.

98. Hon'ble Apex Court after appreciating the earlier precedents on the subject, had culled out the guiding principles in Para 13 of its Judgement, which are reproduced as under :­

(a) It is incumbent on the prosecution to prove that valid sanction has been granted by Sanctioning Authority after being satisfied that a case for sanction has been made out.

C.C.No: 33 / 2011 Page No.56 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
(b) The Sanction Order may expressly show that the sanctioning authority has perused the material placed before him and after consideration of the circumstances, has granted sanction for prosecution.
(c) The prosecution may prove by adducing the evidence that the material was placed before the Sanctioning Authority and his satisfaction was arrived at, upon perusal of the material placed before him.
                                    (d)          Grant   of   Sanction   is   only   an  
                                    administrative                                function                        and                 the  
sanctioning authority is required to prima facie reach the satisfaction that relevant facts would constitute the offence.
(e) The adequacy of material placed before the Sanctioning Authority cannot be gone into, by the Court, as it does not sit in Appeal over the Sanction order.
(f) If the sanctioning authority has perused all the material placed before him and some of them have not been proved, that would not vitiate the order of sanction. C.C.No: 33 / 2011 Page No.57 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
(g) The order of sanction is a pre requisite, as it is intended to provide a safeguard to the public servant against frivolous and vexatious litigants, but simultaneously an order of sanction should not be construed in a pedantic manner and there should not be a hyper technical approach to test its validity.
..... (emphasis supplied).

99. In view of these guiding principles, more particularly the principle mentioned at Point (d) (e) (f) and

(g) above, the adequacy of the material placed before the Sanctioning authority is not required to be gone into, as this Court is not sitting in appeal over the sanction order.

100. The discretion whether to grant or not to grant the sanction order lies with the sanctioning authority and it is the subjective opinion of the said administrative authority, which it has to arrive, on the basis of material placed before it. C.C.No: 33 / 2011 Page No.58 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.

101. The sanctioning authority was under an obligation to see the material placed before it by CBI, collected during the course of investigations and to arrive at a conclusion as to whether the same is sufficient and requires grant of sanction for prosecution of accused persons or not.

102. In view thereof, it is to be seen as to whether the complete record of the investigations, including oral and documentary evidence collected was or was not placed before the sanctioning authority.

103. It is apparent on perusal of cross examination of PW­1 conducted on behalf of accused G.C.Gupta that he had perused the report of CBI forwarded by S.P., which contained calendar of events, gist of allegations as well as opinion of CBI, before passing the sanction order. The factum of placing the complete record after conclusion of the investigations before the C.C.No: 33 / 2011 Page No.59 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
competent authority, has also been deposed so, by the investigating officer ie. PW­33 R.P.Kaushal. No suggestion, whatsoever was given either to PW­1 or to PW­33 on behalf of the accused persons, that the same was either not produced before PW­1 or he had not applied his mind on the same. PW­1 during the course of his cross examination, did state that he after perusing the material collected by the investigating agency had passed the sanction order.

104. The other contention of Ld.Defence Counsels that the sanctioning authority had passed the sanction order without referring the matter to CVC, as per notification no. 98 / VGL/62 dated 15.10.2003, to my mind is also devoid of any merits on 2 counts. Firstly, the sanction order Ex.PW.1/A and Ex.PW.1/B were passed by the sanctioning authority on 17.06.2003 ie. much before the date of notification, relied upon by Ld.Defence Counsels. Secondly, because Section 19 of the Act, as interpreted by Hon'ble Apex Court makes it obligatory C.C.No: 33 / 2011 Page No.60 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
on the part of sanctioning authority to grant or not to grant the same on the basis of its own subjective satisfaction & without any influence from any other authority.
105. In view thereof, there was no requirement of referring the matter to CVC by the sanctioning authority, for getting its opinion before passing the sanction orders, as has been urged by Ld.Defence Counsels.
106. Another facet to this argument advanced by Ld.Defence Counsels was that the sanction orders are bad as no sanction for prosecution was passed by PW­1 against other similarly situated officers. This contention of Ld.Defence Counsels does not hold waters as the sanctioning authority before whom the material is placed by CBI after investigations, is required to form an opinion qua those persons only, for whom sanction is sought, as to whether the same is to be granted or not. This is beyond the scope / purview and C.C.No: 33 / 2011 Page No.61 of 181 Judgement in the matter of:-
CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
jurisdiction of sanctioning authority to pass sanction for prosecution against other officers qua whom neither any investigations were done, nor any evidence was collected nor the sanction was sought.
107. Even otherwise, the Legislature in order to stop unjustified claims raised on behalf of public servants to derive undue advantage of requirement of sanction have incorporated Section 19(3) of Prevention of Corruption Act which if read with section 465 of Cr.P.C, makes it clear that any error, omission or irregularity in the grant of sanction will not affect any finding, sentence or order passed by a competent Court, unless in the opinion of the Court, a failure of justice has been occasioned.
108. Hon'ble Apex Court in a recent case titled "State of Bihar & Ors. vs. Rajmangal Ram" in Criminal Appeal No.708 of 2014, arising out of SLP (Crl.) No.8013 of C.C.No: 33 / 2011 Page No.62 of 181 Judgement in the matter of:-
CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
2012, decided on 31.03.2014 ; has held that the Sanction Order cannot be held to be invalid and proceedings cannot be interdicted without giving any finding to the effect that a failure of justice as a result thereof, has occasioned.
109. Merely because any error or irregularity has occurred in the sanction order, the same is not to be considered fatal, unless it results in failure of justice.
110. In the present case, as we are at the fag­end of the trial and accused public servants have already undergone the trial, further I have not found any error or omission in the sanction orders passed qua them by the sanctioning authorities against the accused public servants, resulting in any failure of justice.
111. Thus, I do not find any merits in the contentions advanced by Ld.Defence Counsels to challenge the C.C.No: 33 / 2011 Page No.63 of 181 Judgement in the matter of:-
CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
authenticity of the sanction orders ie. Ex.PW.1/A and Ex.PW. 1/B, which to my mind have been passed by the sanctioning authority with due & proper application of mind.
112. Having held that the sanction for prosecution granted against the public servants was valid, I shall now delve upon the contentions of Ld.Defence Counsels on factual aspects, vis­a­vis the necessary ingredients of the offences, with which the accused persons were charged.
113. To better appreciate the deposition of prosecution witnesses in the light of contentions advanced, it is pertinent to chalk out the procedure for processing of "Marine Claims". The same as emanating out of material on record, in the form of documentary and oral evidence as per the deposition of PW­16 N.K.Dutta, PW­12 Ram Vilas Bansal, PW­5 A.K.Seth, PW­7 A.L.Gambhir, PW­9 A.K.Tiwari, PW­11 D.P.Rana, PW­19 Sneh Lata Arora and PW­25 S.L.Rikhi, C.C.No: 33 / 2011 Page No.64 of 181 Judgement in the matter of:-
CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
which has not been disputed, even by the accused persons, is as under :­ Procedure for processing Marine Claims:
(a)Whenever any commercial transaction takes place between two parties located at different places for purchase of goods, the same are required to be transported by the seller to purchaser.
(b) These goods during the course of transportation, can be insured, for which Marine Open Policy is issued against premium.
(c) The seller is known as "consignor" whereas, its recipient or purchaser is known as "consignee".
(d) Either of the two, can pay the premium for taking the "Marine Insurance Policy" and the said party is known as "insured" whereas, the company is known as "insurer".
(e) At the time of taking the policy, the insured submits the proposal along with requisite documents on which insurer, calculates the premium and after collection of the premium, a Cover Note is issued.
(f) Thereafter, the insurer issues the "Insurance Policy".
(g) If, during subsistence of policy, goods are either C.C.No: 33 / 2011 Page No.65 of 181 Judgement in the matter of:-
CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
stolen or damaged during transit, a claim is lodged either to the "Policy Issuing Office" or to any nearest office on which a "surveyor" from the approved list of that branch, is appointed by the Branch Manager, to assess the loss.
(h) The surveyor so appointed, then submits a report along with the photographs and relevant documents.
(i) Concerned Clerk posted with NIC, then processes the claim and submits it to its higher authority, who recommends the claim and puts the same up for approval of the competent authority.
(j) After approval of the competent authority, cheque is prepared by the accounts department, which is signed by 2 authorized signatories, whereafter it is handed over to the "insured / claimant".
(j) The Surveyor's Fee is also paid at the same time while settling the claim, as at times, surveyor receives his fee from the insured or the party, who had lodged the intimation of loss.
(k) If the right of recovery from the carrier / transporter is protected, the Branch Manager, after settling the claim can appoint a recovery agent, who then recovers whatever recovery, which can be affected from the transporter and deposits it with the insurance company, after getting approval of the same from the insurance company.
C.C.No: 33 / 2011 Page No.66 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
114. In view of abovementioned duties and obligations which these public servants, being responsible officers of National Insurance Company, were required to fulfil, it is to be seen whether they had performed their duties, as was expected from them or whether the actions and omissions of theirs were laden with any dishonest intention, in order to cause any pecuniary advantage to their co­accused persons for which regard is to be had to the evidence that has come up on record.
115. Prosecution evidence which has come up on record, vis­a­vis each of the accused facing trial is required to be considered. Conspiracy is the most pivotal part of the prosecution case, which is the primary charge against the accused persons, being axis around which revolves the other charges. As per the case of prosecution, the officers of NIC being public servants, had entered into a criminal conspiracy with the private persons, object of which was to cheat NIC. C.C.No: 33 / 2011 Page No.67 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
116. It is contended by Ld.Prosecutor that the public servants knowing or having reasons to believe that the documents submitted for issuance of policy as well as those submitted in support of the claim to be forged ones, have facilitated the submission of same by or on behalf of the insured, to them on the basis of which the claim was passed, which led to release of payment by NIC to the private persons and thus they have caused pecuniary advantage to them and corresponding wrongful loss to NIC.
117. Ld.Public Prosecutor made an endeavour to invoke Section 10 of Indian Evidence Act. He, in order to buttress his arguments, contended that all the conspirators should be made constructively liable for the substantive offences committed, pursuant to the conspiracy on the basis of the "Principle of Agency". He contended that the public servants had entered into a conspiracy with the private C.C.No: 33 / 2011 Page No.68 of 181 Judgement in the matter of:-
CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
persons, therefore the acts done by the private persons, pursuant to the conspiracy, in contemplation of law, should be treated as committed by each one of them, therefore all of them should be held responsible and liable for the same.
118. I have considered the submissions advanced by Ld.Public Prosecutor. In order to appreciate the same, it is pertinent to make mention of Section 10 of Indian Evidence Act, which reads as under :­ SECTION 10 ­ THINGS SAID OR DONE BY CONSPIRATOR IN REFERENCE TO COMMON DESIGN - Where there is reasonable ground to believe that two or more persons have conspired together to commit an offence or an actionable wrong, anything said, done or written by any one of such persons in reference to their common intention, after the time when such intention was first entertained by any one of them, is a relevant fact as against each of the persons believed to so conspiring, as well for the purpose of proving the existence of the conspiracy as for the purpose of showing that any such person was a party to it. C.C.No: 33 / 2011 Page No.69 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
119. Bare perusal of this Section makes it evident that there is no such deeming provision in it, as has been contended by Ld.Prosecutor. No doubt, Section 10 rests on the 'Principle of Agency', but it lays down only a rule of relevancy.

As per the provisions of this Section, anything done or said by one of the conspirators in reference to the common intention becomes "relevant fact" as against each of the conspirators, to prove two things :­

(i) Existence of the conspiracy ; and

(ii) That, they were party to this conspiracy.

120. This has been held so by Privy Counsel in case titled "Mirza Akbar vs. King Emperor" reported as AIR 1940 PC 176. This interpretation has been followed by Hon'ble Apex Court in catena of decisions.

121. Hon'ble Mr.Justice Jagannath Shetty had analyzed this Section in case titled "Kehar Singh & Ors. v/s C.C.No: 33 / 2011 Page No.70 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
State (Delhi Administration)" reported as 1988 (3) SCC 609, as under :­ "From an analysis of the section, it will be seen that Section 10 will come into play only when the court is satisfied that there is reasonable ground to believe that two or more persons have conspired together to commit an offence. There should be, in other words, a prima facie evidence that the person was a party to the conspiracy before his acts can be used against his co­conspirator. One such prima facie evidence exists, anything said, done or written by one of the conspirators in reference to the common intention, after the said intention was first entertained, is relevant against the others. It is relevant not only for the purpose of proving the existence of conspiracy, but also for proving that the other person was a party to it."

122. In view thereof, distinction was made between the conspiracy and the offence (s) committed, pursuant to the conspiracy. It is only in order to prove the existence of conspiracy and parties to the conspiracy, that this rule of C.C.No: 33 / 2011 Page No.71 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
evidence, can be put in service.
"Conspiracy to commit a crime itself is punishable as a substantive offence and every individual offence committed pursuant to the conspiracy is separate and distinct offence to which individual offenders are liable to punishment, independent of the conspiracy."

123. In view thereof, I do not find any merits in the contentions advanced by Ld.Public Prosecutor as the "Theory of Agency" cannot be extended thus far, that is to say, to hold all the conspirators guilty of actual offence(s) committed in execution of common design, if such offence(s) were committed by one of them, without participation of others.

124. Whether or not, conspirators will be liable for substantive offence other than the conspiracy and if so, to what extent, has to be proved on record by the prosecution on the basis of evidence which, I shall be adverting to hereinafter. C.C.No: 33 / 2011 Page No.72 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.

125. However, before going that far, I would hasten to add that prosecution has first to establish that all the accused persons facing trial, were in fact party to the alleged conspiracy with which they have been charged.

126. In an attempt to demolish the prosecution case, Sh.Ramesh Gupta, Ld.Senior Advocate along with Sh.C.L.Gupta, Sh.H.S.Sharma & Sh.R.K.Kohli Advocates vociferously contended during the course of arguments, that there is nothing on record brought by the prosecution during the course of evidence, from which it can be inferred that there was any meeting of mind between the public servants and the other accused persons. It is further submitted by Ld.Defence Counsels of all the accused persons, that the conspiracy can only be established on the basis of circumstantial evidence. Further, the circumstances proved, should be such that they C.C.No: 33 / 2011 Page No.73 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
must form a chain of events, leading to an irrepressible conclusion about guilt of the accused.

127. In support of their contentions, Ld.Defence Counsels had relied upon the law laid down in cases titled as under :­ (i )"Kehar Singh & Ors. vs. State" (supra) ;

(ii) "K.R.Purushotnaman vs. State of Kerala"

reported as 2005 (3) JCC (SC) 1847 ;
(iii) "Baldev Singh vs. State of Punjab";

reported as 2009 (3) SCC (CRI.) 66.

(iv) "John Pandian vs. State"

reported as 2011 (1) Crimes SC 1.

128. I have considered the submissions advanced and have perused the law laid down by Hon'ble Apex Court in the precedents relied upon by Ld.Defence Counsels. There is no C.C.No: 33 / 2011 Page No.74 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
denying the fact that Hon'ble Apex Court while holding that the offence of conspiracy is committed in secrecy and can be proved only by circumstantial evidence has held that these circumstances should be proved, beyond reasonable doubt, leading to the guilt of the accused.

129. Section 120­A IPC defines "criminal conspiracy". Accordingly to this section when two or more persons agree to do, or cause to be done (i) an illegal act, or (ii) an act which is not illegal, by illegal means such an agreement is designated as "criminal conspiracy".

130. In view of this definition, the gist of the offence is "an agreement to break the law". Parties to such an agreement are guilty of criminal conspiracy, though the illegal act agreed upon by them to be done, has not or could not be done. It is not necessary that all the parties to such an agreement should agree to do a single illegal act. It may C.C.No: 33 / 2011 Page No.75 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
comprise of commission of a number of acts. It is not necessary that all the conspirators must know each and every detail of the conspiracy.

131. Conspiracy is seldom an open affair. Its existence and objects can only be deduced from circumstances of the case and conduct of the accused, who are party to such conspiracy.

132. As Conspiracy has to be and can only be inferred from the physical manifestation of conduct of the conspirators / accused. Thus, to deduce actual meeting of minds amongst the accused person to find out transmission of thoughts, the actual words used by them during communication, are to be considered.

133. The conduct of the conspirators / accused are to be deciphered not only from the actual words spoken by them C.C.No: 33 / 2011 Page No.76 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
but also from their body language, mannerism and behaviour by which they intervene in the conversation taking place between the complainant and co­accused, as their state of mind has to be inferred on the basis of their conduct.

134. Hon'ble Apex Court in case titled "V.C.Shukla vs. State" reported as 1980 (2) SCC ; had held that in most cases it will be difficult to get direct evidence of the crime, but conspiracy can be inferred even from circumstances giving rise to a conclusive or irrepressible inference of an agreement between two or more persons, committing an offence.

135. Hon'ble Apex Court in case titled "Noor Mohd. Yusuf Momin vs. State of Maharashtra" reported as AIR 1971 SC 885, has held :­ "...in most cases proof of conspiracy is largely inferential though the inference must be founded on solid facts. Surrounding circumstances and C.C.No: 33 / 2011 Page No.77 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
antecedent and subsequent conduct, among other factors, constitute relevant material."

136. Hon'ble Apex Court in another case titled "John Pandian vs. State" reported as 2011 (1) Crimes SC 1, has further held :­ "...that there must be a meeting of minds resulting the ultimate decision, taken by the conspirators regarding the commission of an offence and where the factum of conspiracy is sought to be inferred even from the circumstances giving rise to a conclusive or irresistible inference of crime between the two or more persons to commit an offence. It was further held that a few bits here and a few bit there on which the prosecution relies cannot be held to be adequate for connecting the accused with the commission of crime of criminal conspiracy ."

137. For the purposes of considering the conduct of the accused persons so as to deduce about his complicity with the conspiracy, a "rule of caution" has been laid down by C.C.No: 33 / 2011 Page No.78 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
Privy Counsel in case reported as AIR 1954 PC 140 that :­ "In a joint trial care must be taken to separate the admissible evidence against each accused and the judicial mind should not be allowed to be influenced by evidence admissible only against others".

138. In case titled "Alvin Krumlewitch v. United States of America" reported as (93 L.Ed. 790) ; it has been held by Justice Jackson that :­ "co­defendant in a conspiracy trial occupies an uneasy seat" and "it is difficult for the individual to make his own case stand on its own merits in the minds of jurors who are ready to believe that birds of a feather are flocked together."

139. These words of caution were reiterated by Hon'ble Apex Court speaking through Hon'ble Mr.Justice D.P.Wadhwa in case titled "State vs. Nalini" reported as 1999 (5) SCC 253 ; that :­ C.C.No: 33 / 2011 Page No.79 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
"There is a need to guard against prejudice being caused to the accused on account of the joint trial with other conspirators. The learned Judge observed that "there is always difficulty in tracing the precise contribution of each member of the conspiracy but then there has to be cogent and convincing evidence against each one of the accused charged with the offence of conspiracy".
"It has been further held that criminal responsibility for a conspiracy requires more than a merely passive attitude towards an existing conspiracy".

140. Hon'ble Apex Court in case titled "Esher Singh Vs. State of A.P." reported as 2004 (11) SCC 585 has held as under :­ "A few bits here and a few bits there on which the prosecution relies cannot be held to be adequate for connecting the accused in the offence of criminal conspiracy. The circumstances before, during and after the occurrence can be proved to decide about the complicity of the accused".

C.C.No: 33 / 2011 Page No.80 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.

141. Being aware of the fact that for the purposes of appreciating the evidence on record with respect to the allegations of conspiracy, the circumstances in which the accused acted, their actions and mannerism are required to be considered, which I shall look into, mindful of the words of caution laid down by Hon'ble Apex Court in above referred precedents.

142. The marine policy Ex. PW­8/A­17 was issued to cover a consignment purportedly to be sent by M/s Shiva Cables, Delhi, the insured / consignor consisting of "Shunt Water Capacitors" to M/s Super Traders Samana, Patiala, the consignee through M/s Super Road Transport Corporation. The claim was lodged by the insured, processed and passed by the Insurance Company / insurer for alleged damage to the consignment by the transporter. In order to ascertain the authenticity and genuineness of the transaction the essential C.C.No: 33 / 2011 Page No.81 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
requisites are the existence of alleged consignor, the consignee and the transporter, through whom the consignment was sought to be transported and damage to the consignment by the transporter.

143. In case, any of these links is missing or is not in existence, then as a necessary corollary it would follow that the whole transaction was false / fake and the claim amount has been wrongly and fraudulently obtained from the Insurance Company by cheating it and thus causing wrongful loss to it.

144. In order to ascertain above, the most important file is the claim file prepared and maintained by DO­ XXIII of NIC. The said claim file Ex.PW.5/2 is proved on record by PW­5 Sh.A.K.Seth, Vigilance Officer of the Insurance Company. This file as per PW­5 was taken in possession by Vigilance Department of the Insurance Company from DO­ C.C.No: 33 / 2011 Page No.82 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
XXIII in 1999. The same was handed over to IO PW­32 S.K.Kashyap by PW­8 V.K.Bajaj vide seizure memo Ex. PW­5/A.

145. It is contended by Ld. Public Prosecutor that as the complete documents required for processing and settlement of claim are not available in the claim file Ex. PW­5/2, therefore, that in itself is sufficient to prove that claim has been fraudulently given to the insured by accused public servants. This contention of Ld. Public Prosecutor is controverted by Ld. Defence Counsels on the ground that as complete chain of handing over of the file and its preservance in safe custody has not been proved, therefore, non­availability of the documents in claim file cannot be imputed on the public servants. Ld. Defence Counsels placed reliance on the precedent titled "Anil Maheshwari & Others Versus CBI"

reported as 2013 (136) DRJ 249.
C.C.No: 33 / 2011 Page No.83 of 181
Judgement in the matter of:-
CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.

146. I have considered the rival contentions and have perused the precedent relied upon in the light of evidence on record.

147. PW­5 A.K.Seth during his cross examination did state that the claim files including Ex. PW­5/2 were seized by his team and they had not carried out any other proceedings at the office of accused except seizing the files. He further stated that he cannot recollect from whose custody these files were seized. Similar version has come on record in the deposition of PW­7 A.L.Gambhir and PW­9 A.K.Tiwari the other officers of Vigilance team.

148. During his cross examination, PW­32 S.K.Kashyap, the initial Investigating officer stated that he does not remember to have examined the aspect as to in whose custody, the claim files were for the period 1999 till 2001 when he seized the same from PW­8 V.K.Bajaj. He admitted that he C.C.No: 33 / 2011 Page No.84 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
had not taken into possession the inventory regarding seizure of the files by the Vigilance department from DO­XXIII, during the course of Vigilance enquiry in the year 1999.

149. The prosecution evidence which has come up on record reveals that the present claim file Ex. PW­5/2 was the record of DO­XIII of NIC where accused G.C.Gupta was posted at the relevant point of time. However, prosecution has not examined the officer of DO­XXIII from whose custody, this file was seized for the first time by the Vigilance team of NIC. Further, no inventory of the documents available in the claim file was prepared by the officers of Vigilance department of NIC, so as to prove on record what were the documents available in the claim file at the time of sanction of the claim. The claim file was also not sealed either by the officers of Vigilance department or by IO at the time of respective seizure by them in the years 1999 & 2001, thus no sanctity of preservation of the documents in claim file was maintained. C.C.No: 33 / 2011 Page No.85 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.

150. In view thereof, the precedent relied upon by Ld. Defence Counsels in "Anil Maheshwari's case" (Supra) decided by Hon'ble High Court of Delhi in almost similar case squarely applies on this aspect. Thus the contention of Ld. Public Prosecutor that in absence of required documents from the file Ex. PW­5/2 the public servants be hauled up for passing the claim fraudulently, does not hold ground.

151. While holding so, I would hasten to add that a counter contention raised by Ld. Defence Counsels, that for the purposes of adjudication of present case, the claim file Ex. PW­5/2 cannot be looked into and is of no relevance, cannot be accepted. As the accused persons themselves are relying on the documents in the claim file and it is not the case of any of the parties that the documents on record in file Ex. PW­5/2 were inserted subsequently by Vigilance Department or the Investigating agency. Neither any such suggestion was put on C.C.No: 33 / 2011 Page No.86 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
behalf of accused persons to prosecution witnesses from the Insurance Company nor to the witnesses from the investigating agency.

152. Thus the documents in the claim file are the relevant and important ones to ascertain the charges with which accused persons have been charged.

 NON ­ EXISTENCE of consignee M/s Super Traders, Samana & Transporter M/s Super Road Transport Corporation, Chikamberpur, U.P. Border.

153. As per the claim file Ex. PW­5/2, the intimation of loss to consignment was given by alleged consignee to Sangrur office of NIC, vide their letter dated 02.11.1998. As per this letter Ex. PW­8/A­20 the address of C.C.No: 33 / 2011 Page No.87 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
consignee was M/s Super Traders Bus Stand Road, Samana Distt. Patiala. Further, as per the copy of alleged G.R. No. 18734 dated 26.10.1998 Ex. PW­8/A­5 and the damage certificate Ex. PW­32/C, the address of transporter / carrier was M/s Super Road Transport Corporation, Chunna Bhatti Road, Chikamberpur, U.P.Border, Ghaziabad.
154. It is alleged by the prosecution that no such firms were found existing at the given addresses.
155. Prosecution in order to prove the same had examined IO PW­33 R.P.Kaushal, PW­27 Inspector B.S.Bisht, PW­14 Rajinder Kumar, PW­15 Rajinder Nath, PW­23 Jaswant Singh & PW­24 Tarsem Kumar Goyal with respect to M/s Super Traders. With respect to transporter / carrier prosecution had examined PW­2 Surender Kumar, PW­3 Karan Singh, PW­13 Baldev Singh & PW­26 Amit Kumar besides the Investigating Officers.
C.C.No: 33 / 2011 Page No.88 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
156. PW­33 R.P.Kaushal, the Investigating Officer deposed that he was assisted by Inspector B.S.Bisht during investigations. PW­27 Inspector B.S.Bisht corroborating the same had deposed that he was deputed by I.O. R.P.Kaushal to verify the existence of M/s Super Traders & M/s Super Road Transport Corporation.
157. PW­27 deposed that he himself had visited Samana Mandi, Patiala and made inquiries regarding existence of M/s Super Traders from the postman of the area and from businessmen running their business from the said locality / area. He deposed that on enquiry from them and personal visit, he found no firm by the name of M/s Super Traders existing at the given address of Bus Stand Road Samana, Distt. Patiala.
158. No doubt PW­27 was cross examined by Ld. Defence Counsels, but nothing material could be extracted C.C.No: 33 / 2011 Page No.89 of 181 Judgement in the matter of:-
CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
from him, so as raise any doubt with respect to the enquiries made by him. He denied the suggestion of giving his report to IO without visiting the area. Merely because he did not take any document in possession from the postman or businessmen examined by him, does not make his deposition untrustworthy.
159. The contention raised by Ld. Defence Counsels that had PW­27 visited the area, he would have collected the identity proofs of the persons examined by him is devoid of any merits. As those witnesses themselves appear in the witness box and deposed that inquiries were made from them by CBI regarding existence of M/s Super Traders, if any, at Bus Stand Road, Samana.
160. Prosecution had examined two businessmen operating from said area viz. PW­14 Rajinder Kumar, Proprietor of M/s Gupta Electricals & PW­24 Tarsem Kumar C.C.No: 33 / 2011 Page No.90 of 181 Judgement in the matter of:-
CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
Goyal, Proprietor of M/s Janta Electricals. Both these witnesses deposed that as they are operating their businesses from said area, since long thus they are aware of all other firms dealing in electricals goods from that area.
161. On being cross examined both these witnesses stated that no firm by the name of M/s Super Traders existed or operated from Bus Stand Road, Samana, Patiala. Further, I did not find anything notice worthy in their cross examination so as to have any doubt on their deposition.
162. Apart from the businessmen of the area, prosecution had examined PW­15 Sh. Rajender Nath, Telephone Operator from Samana Telephone Exchange. This witness after seeing the letter head of M/s Super Traders Ex.

PW­8/A­20 vide which alleged loss intimation was reported to Sangrur office of NIC, stated that the telephone number 40227 mentioned thereon, does not belong to telephone exchange of C.C.No: 33 / 2011 Page No.91 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
Samana Mandi. He deposed that in the year 1997­98 the number of digits allotted to Samana Telephone Exchange started from 20000 whereas the series staring from '400' onwards was allotted to Patran Distt. Patiala. From the cross examination of this witness, I could not see any reason for him to have deposed falsely. No reasons for his deposing falsely were imputed to him on behalf of accused persons.
163. Prosecution had also examined the postman of the area viz. Sh. Jaswant Singh who appeared in the witness box as PW­23. He during his evidence, clinched the whole issue. He deposed that being postman of the area, he knows almost all establishments and firms situated there. He deposed that he never came across any firm by the name of M/s Super Traders operating from said area. He authoritatively deposed during his cross examination that it is not possible of him being not aware of existence of a firm in the area, only because of non­receipt of any letter in the name of said firm. C.C.No: 33 / 2011 Page No.92 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
164. It is apparent from deposition of these independent witnesses who have no interest for or against any of the parties, that PW­27 Inspector B.S.Bisht did visit the area to make enquiries about M/s Super Traders. Further from the deposition of these prosecution witnesses, on which I have no reason to doubt, it is established on record, that no firm by the name of M/s Super Traders was in existence or operational from Bus Stand Road Samana, Distt. Patiala at the relevant point of time.
165. PW­27 Inspector B.S.Bisht had further deposed that in order to ascertain the existence of M/s Super Road Transport Corporation, he had visited Chunna Bhatti Road, Chikamberpur, U.P. Border, Ghaziabad and made enquiries and had also recorded the statement of witnesses enquired. He deposed that no firm by the name of M/s Super Road Transport Corporation was in existence or operational from said area.
C.C.No: 33 / 2011 Page No.93 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
166. PW­2 Surinder Kumar working with M/s Sharma Transport Corporation, PW­3 Karan Singh, Proprietor of M/s Balajee Transport Corporation, PW­13 Baldev Singh, Proprietor of M/s Alwar Gujrat Roadlines Corporation & PW­26 Amit Kumar working with M/s Super Road Carriers corroborated the factum of inquiries made by PW­27 in the area to ascertain the existence of M/s Super Road Transport Corporation, thereby belying the contention urged on behalf of accused persons, that PW­27 had submitted his report without visiting the area.
167. These prosecution witnesses have deposed that they by virtue of their owning or being employee with the respective transport companies, operating from the area of Chunna Bhatti Road, are aware of other transporters operating therefrom. All these prosecution witnesses categorically deposed that they never came across any firm by the name of C.C.No: 33 / 2011 Page No.94 of 181 Judgement in the matter of:-
CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
M/s Super Road Transport Corporation operating from the said area. They went on to depose that no such firm existed / operated from the said area.
168. No doubt all these witnesses were cross examined on behalf of accused persons, but during their cross examination, no motive whatsoever was imputed or suggested to them for their deposing so.
169. Considering the fact that they all are independent witnesses with no positive or negative connection or link with either of the parties, I have no reason to doubt the authenticity of the version given on record by them.
170. It is contended by Sh. R.K.Kohli, Ld. Defence Counsel that merely because these witnesses never came across or heard the name of any firm, that does not necessarily mean that the said firm is not in existence. C.C.No: 33 / 2011 Page No.95 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
171. Though, I find some force in this contention of Ld. Defence Counsel but that does not take away the efforts put in by the Investigating agency and prosecution to put forth a particular fact. It is easier to prove and establish a positive fact i.e. existence of something but it is very difficult to prove a negative or non­existence of something. For that you can have 'n' number of witnesses, but a possible objection can still st come that probably n + 1 witness, if examined might have deposed otherwise.
172. To obviate this situation, it is to be seen as to whether prosecution had examined the best witnesses or not.
173. To my mind prosecution has done exactly that.

In order to prove existence or non­existence of a firm / shop operating from a particular area, the best witnesses would C.C.No: 33 / 2011 Page No.96 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
have been none other than the businessmen or persons engaged in same sort of business in that locality. Prosecution did exactly that and examined those witnesses who are engaged in similar activity from that area.
174. Besides that, the postman of the concerned area, who by virtue of his official duties and nature thereof, become conversant with all the establishments operating in the area, wherein he used to distribute dak, is the best available witness.
175. Prosecution did exactly that and had also examined the postman of the area to establish, that the alleged consignee M/s Super Traders did not exist at the given address.

It had also examined the witness from the concerned telephone exchange who categorically deposed that the phone number mentioned on letter dated 02.11.1998 Ex. PW­8/A­20 is not of Samana Telephone Exchange.

C.C.No: 33 / 2011 Page No.97 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
176. Prosecution to my mind had examined best available witnesses. Further the deposition of all these witnesses has not been impeached, as nothing has been brought on record during their cross examination for me to infer any reason to doubt the genuineness of their testimonies given by them during their examination in chief.
177. Thus, from deposition of these independent witnesses which are corroborated by the version given on record by PW­27 Inspector B.S.Bisht, prosecution has been able to establish that neither the consignee i.e. M/s Super Traders, nor the transporter / carrier M/s Super Road Transport Corporation were in existence at the given addresses at relevant point of time.
178. The resultant inference is that neither any goods were sold to the alleged consignee i.e. M/s Super Traders C.C.No: 33 / 2011 Page No.98 of 181 Judgement in the matter of:-
CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
vide copy of Invoice which is at page number 17 of claim file Ex. PW­5/2, nor any such consignment was transported vide G.R. No. 18734 dated 26.10.1998 Ex. PW­8/A­5 through M/s Super Road Transport Corporation.
179. Thus, the marine policy Ex. PW­8/A­17 was fraudulently obtained to cover a consignment which was never to be sent, with intention to lodge a false claim by the insured / claimant M/s Shiva Cables, the alleged consignor.

 NON ­ EXISTENCE of M/s Shiva Cables, the consignor / insured from the given address i.e. B­175,Shivalik, Malviya Nagar, New Delhi­110017.

180. Investigating Officer PW­33 R.P.Kaushal during the course of his deposition had stated that no firm by name of M/s Shiva Cables was in existence at the given address.

C.C.No: 33 / 2011 Page No.99 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.

181. Prosecution to lend credence to this version of IO had examined PW­5 Sh.A.K.Seth, PW­7 Sh.A.L.Gambhir & PW­9 Sh.A.K.Tiwari, the members of the Vigilance team who had conducted enquiry into the present case and submitted their report Ex. PW­4/2 on the basis of which complaint was filed by PW­4 leading to registration of present FIR.

182. Perusal of deposition of these witnesses i.e. PW­5, PW­7 & PW­9 coupled with their report Ex. PW­4/2, it is evident that they indicted that, "We have tried to locate M/s Shiva Cables at the address given but they are not existing at the given address. The telephone number mentioned on the letter head of M/s Shiva Cables pertains to one M/s Lata Steel India whose address is the next one to that of Shiva Cables. They have also informed us that there was no firm by the name of M/s Shiva Cables in the vicinity".

C.C.No: 33 / 2011 Page No.100 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.

183. Nothing was put to PW­5 A.K.Seth & PW­7 A.L.Ghambir on behalf of accused persons to controvert their report Ex. PW­4/2, to that effect, during their cross examination. Not even a single suggestion was given to these two witnesses that the phone number mentioned on letter heads of M/s Shiva Cables i.e. 6220535 is not of M/s Lata Steel India as has been mentioned in the report Ex. PW­4/2. Only one question was put to PW­9 Sh.A.K.Tiwari on behalf of accused D.K.Garg asking him, as to whether they had taken anything in writing from M/s Lata Steels India that this phone number belongs to them. To which the witness stated that he does not remember.

184. Even to this witness no suggestion was given that M/s Shiva Cables existed from the address given on the letter heads on which claim was lodged with NIC as per the claim file Ex. PW­5/2. Nothing was suggested to PW­5, PW­7 C.C.No: 33 / 2011 Page No.101 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
& PW­9 on behalf of accused that the report Ex. PW­4/2 is wrong to that effect.

185. Sh. R.K.Kohli, Ld. Defence Counsel contended that prosecution has to establish its case against accused beyond reasonable doubt. He contended that merely because the report Ex. PW­4/2 was not controverted on behalf of accused, it does not mean that the same stands proved.

186. No doubt it is settled proposition of law that burden of proof in a criminal trial always rests on the prosecution and that it never shifts. However, the legislature while recognizing the onerous task enjoined on the Court to unearth the truth, has incorporated the provisions of Section 106 of Indian Evidence Act.

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187. This rule / provision would apply when the facts are "especially within the knowledge of the accused" and it would be impossible or at any rate disproportionately difficult for the prosecution to establish such facts which are "especially within the knowledge of the accused". It has been held by Hon'ble Apex Court in case titled "Murlidhar Vs. State of Rajasthan" reported as "AIR 2005 SC 2345" and in another case titled "Santosh Kumar Singh Vs. State"
reported as (2010) 9 SCC 747"; that prosecution is not required to eliminate all possible defences or circumstances which may exonerate the accused. If certain facts are in the knowledge of accused, then he has to prove them. Of course, prosecution has to prove prima facie case in the first instance.
188. Prosecution through the deposition of PW­29 Ashok Kumar Garg & PW­30 Renu Garg, brother and wife C.C.No: 33 / 2011 Page No.103 of 181 Judgement in the matter of:-
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respectively of accused D.K.Garg has brought on record that both these persons were partners of M/s Shiva Cables. Prosecution through deposition of these two witnesses coupled with deposition of PW­22 Vijay Kumar Kokiloo, has proved on record that an account in the name of M/s Shiva Cables bearing account no. 158 was opened with Jammu & Kashmir Bank Ltd., Bhatinda (Punjab), which was being operated upon by brother and wife of accused D.K.Garg. It has also been proved on record by virtue of account opening form Ex. PW­22/C that this account was opened in the name of M/s Shiva Cables which was introduced by accused D.K.Garg himself.
189. PW­29 further deposed that the cheque Ex. PW­17/A of the claim amount from NIC in favour of M/s Shiva Cables was handed over to him by accused D.K.Garg which he had deposited in this bank account vide pay in slip Ex. PW­22/D. C.C.No: 33 / 2011 Page No.104 of 181 Judgement in the matter of:-
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190. PW­29 on being cross examined on behalf of the accused on which Ld. Defence Counsel has relied upon, had stated that the cheque was received from NIC, with respect to a claim lodged by their firm with NIC.
191. It is thus apparent from deposition of PW­22, PW­29 & PW­30 that accused D.K.Garg himself had introduced the account of M/s Shiva Cables which was opened by his wife and brother, wherein the proceeds of the claim had landed, as is depicted from statement of account Ex. PW­22/E. Further from deposition of PW­29, it is evident that he claimed that this cheque was on the basis of a claim lodged by their firm with Insurance Company. Meaning thereby that the factum of existence of M/s Shiva Cables, if any, was within the specific knowledge of accused D.K.Garg, who had got the account of this firm opened being partnership firm of his brother and wife.
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192. Thus, by virtue of provisions of Section 106 of Indian Evidence Act, this fact being in "exclusive knowledge" of accused should have been established on record by him, as prosecution has discharged the initial onus by virtue of Vigilance report Ex. PW­4/2 coupled with deposition of PW­5 A.K.Seth, PW­7 A.L.Gambhir & PW­9 A.K.Tiwari that no firm by the name of M/s Shiva Cables was in existence at the given address and the phone number mentioned, on the letter head of M/s Shiva Cables, belong to some other firm i.e. M/s Lata Steel India.
193. Apart from above, it is apparent that the address of M/s Shiva Cables mentioned in the account opening form Ex. PW­22/C is B/2, Industrial Area, Bhatinda. Had M/s Shiva Cables been in existence and operational from B­175, Shivalik, Malviya Nagar, New Delhi, that is the address mentioned on the documents submitted with NIC in support of C.C.No: 33 / 2011 Page No.106 of 181 Judgement in the matter of:-
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claim, the same should have been mentioned in the account opening form with the bank, while opening the bank account in the name of the insured firm, where cheque of the claim amount was deposited. But that was not to be.
194. Even otherwise, it is highly improbable that a company or firm having its office in Delhi will have its bank account in Bhatinda.
195. In view of these facts and circumstances, it is established on record that M/s Shiva Cable was also not in existence at the given address depicted on the documents which forms part of the claim file Ex. PW­5/2 on the basis of which the claim was passed by accused G.C.Gupta.
196. The resultant inference is that neither any goods were sold by alleged insured / consignor M/s Shiva Cables to M/s Super Traders, the alleged consignee, nor the C.C.No: 33 / 2011 Page No.107 of 181 Judgement in the matter of:-
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same were transported through M/s Super Road Transport Corporation vide G.R. No. 18734, copy of which is Ex. PW­8/A­5. Meaning thereby that the invoice Ex. PW­8/A­4 at page no. 23 of claim file Ex. PW­5/2 and G.R. Ex. PW­8/A­5 at page no. 22 of claim file Ex. PW­5/2 are false and bogus documents. The present transaction of getting a marine insurance cover for a non­existing consignment, allegedly sent through a non­existent carrier, to a non­existent consignee was a fraudulent transaction, carried with the intention to cheat NIC by getting a marine claim on the basis of false and forged documents.
197. Having held so and in the back drop of above, I shall consider the prosecution evidence which has come up on record vis a vis rival contentions advanced by Ld. Defence Counsels, as per the case of each accused. C.C.No: 33 / 2011 Page No.108 of 181
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 Case qua accused D.K.GARG :­
198. It is alleged by the prosecution that accused D.K.Garg was the proprietor of M/s Shiva Cables and he as such had got a marine insurance cover for a consignment allegedly sent to M/s Super Traders, Samana through M/s Super Road Transport Corporation. It is further the case of the prosecution that after lodging of loss intimation of the consignment to NIC, Sangrur, D.K.Garg through co­accused S.K.Chandel got his own firm M/s SBK Enterprises, of which he himself was the proprietor appointed as surveyor. It is further alleged that he thereafter furnished a false and bogus report as proprietor of M/s SBK Enterprises, on the basis of which he got the claim processed and approved through co­ accused G.C.Gupta and got the same released vide cheque Ex. PW­17/F which he got deposited in the account of M/s Shiva Cables.
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199. Sh.R.K.Kohli, Ld. Defence Counsel for accused D.K.Garg had contended that no evidence whatsoever has been brought on record by the prosecution to prove that it was accused D.K.Garg, who was proprietor of M/s Shiva Cables. He further contended that prosecution has failed to prove that it was accused D.K.Garg, who as proprietor of M/s Shiva Cables has either obtained the marine policy, cover note of which is Ex. PW­11/A­1 and policy Ex. PW­8/A­17. He further contended that prosecution through their own witnesses i.e. PW­29 Ashok Kumar and PW­30 Renu Garg has brought on record that these two were the partners of M/s Shiva Cables.
200. I have considered these submissions advanced by Ld. Defence Counsel and have perused the prosecution evidence that has come on record.
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201. No documentary evidence which is admissible in evidence has been placed or proved on record by the prosecution, so as to establish that it was accused D.K.Garg, who is proprietor of M/s Shiva Cables.
202. Investigating Agency in its quest to connect accused D.K.Garg with M/s Shiva Cables, the insured, during the course of investigations had collected / taken specimen signatures of accused D.K.Garg, which were examined with the questioned signatures on the documents purportedly submitted for and on behalf of M/s Shiva Cables with NIC forming part of claim file Ex. PW­5/2. However, no positive opinion was given by the handwriting expert PW­31 Mohinder Singh in his report Ex. PW­27/X­2 & Ex. PW­27/X­5 so as to connect accused D.K.Garg with M/s Shiva Cables.
203. No doubt, the person who had taken the insurance cover for a fraudulent transaction and consignment C.C.No: 33 / 2011 Page No.111 of 181 Judgement in the matter of:-
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which was never meant to be sent, would generally not put his signatures on the papers submitted with the Insurance Company. Be that as it may.
204. The onus however remains on the prosecution to prove the alleged contention of theirs qua accused D.K.Garg.
205. Prosecution to bring home its contention that it was accused D.K.Garg who was Incharge of affairs of M/s Shiva Cables had examined PW­29 & PW­30.
206. PW­29 Ashok Kumar and PW­30 Renu Garg, being prosecution witnesses, claiming themselves to be partners of M/s Shiva Cables, had disclosed that they are brother and wife respectively of accused D.K.Garg. This deposition of their's during the course of trial, does not make accused D.K.Garg as proprietor of M/s Shiva Cables. Although the Investigating officer PW­32 S.K.Kashyap during the course C.C.No: 33 / 2011 Page No.112 of 181 Judgement in the matter of:-
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of his deposition had claimed that D.K.Garg during investigations, did disclose that he was running the affairs of M/s Shiva Cables and his brother and wife were there, only for the name sake, however, that piece of evidence being disclosure, if any by accused D.K.Garg to CBI is not an admissible piece of evidence.
207. Meaning thereby, that on the basis of oral and documentary evidence brought on record, prosecution could not establish accused D.K.Garg to be the Proprietor of M/s Shiva Cables as alleged in the charge sheet.
208. This however does not absolve accused D.K.Garg, as it is to be seen from the available evidence on record as to whether he in complicity with other co­accused had got wrongful pecuniary advantage by cheating NIC on the basis of false and forged documents.
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209. The factum of issuance of a cover note Ex. PW­11/A­1 by NIC is established fact which has been proved on record through deposition of PW­11 D.P.Rana. This witness had deposed that although there was no written proposal from the party, but V.P.Pandhi, Assistant Manager of NIC had given particulars for issuance of this cover note to him, on a piece of paper Ex. PW­11/A. On the basis of which, PW­19 Sneh Lata Arora had calculated the premium which was deposited and cover note Ex. PW­11/A­1 was issued.
210. This cover note was issued by National Insurance Company on 23.10.1998 in order to cover a consignment of shunt water capacitors to be transported from M/s Shiva Cables, Delhi to M/s Super Traders, Samana through M/s Super Road Transport Corporation. As has been held by me, hereinabove that neither the consignor nor consignee nor the transporter were in existence. Meaning thereby that this cover note was fraudulently got issued C.C.No: 33 / 2011 Page No.114 of 181 Judgement in the matter of:-
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from National Insurance Company with intention to cheat the Insurance Company.
211. It is also an established fact on record that vide intimation of loss to consignment Ex. PW­8/A­20, M/s SBK Enterprises was appointed as surveyor by accused S.K.Chandel of NIC Sangrur, as intimation of loss was furnished by the alleged consignee to said office.
212. It is the case of accused D.K.Garg that he has nothing to do with M/s SBK Enterprises, who was appointed as surveyor in this case.
213. Prosecution, however, has claimed that it was accused D.K.Garg, who was proprietor of M/s SBK Enterprises and he as such, had furnished the survey report Ex. PW­12/DA copy of which is Ex. PW­8/A­10 dated 02.11.1998 and also its clarification Ex. PW­11/DA dated 17.12.1998. It is also the case C.C.No: 33 / 2011 Page No.115 of 181 Judgement in the matter of:-
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of prosecution that this is a false report submitted by accused D.K.Garg with NIC with intention to induce NIC to pass, the marine claim in favour of M/s Shiva Cables, which eventually resulted.
214. Prosecution in order to prove that, it was accused D.K.Garg, who was proprietor of M/s SBK Enterprises had examined PW­12 Sh.Ram Bilas Bansal, Dy. Manager, NIC. This witness during the course of his deposition had identified handwriting and signatures of S.K.Chandel on Ex. PW­8/A­20 vide which he had appointed M/s SBK Enterprises as surveyor in this case and also on the letter Ex. PW­8/A­21 whereby he had forwarded the loss intimation to DO­XXIII, New Delhi and also informed about appointment of M/s SBK Enterprises as surveyor. On these two letters accused S.K.Chandel has not disputed his endorsement as well as signatures, rather he relied on the same stating that he after getting loss intimation, did, what was expected of him in discharge of his official duties. C.C.No: 33 / 2011 Page No.116 of 181
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To which I shall advert to while considering the case qua accused S.K.Chandel.
215. PW­12 Sh. Ram Bilas Bansal had further identified signatures of S.K.Chandel on letter Ex. PW­12/D­1 sent to RO, Chandigarh furnishing list of surveyor's with the Sangrur Office which is Ex. PW­12/A coupled with copy of a letter / certificate from United India Insurance Ex. PW­12/B. PW­12 further identified signatures of S.K.Chandel at point 'B' on Ex. PW­12/A and at point 'A' on Ex. PW­12/B.
216. This deposition of PW­12 is corroborated by another witness of the prosecution i.e. PW­25 Sh. S.L.Rikhi. Both these witnesses had identified the signatures and handwriting of S.K.Chandel on the basis of their having worked with him and seeing him writing and signing and regularly receiving correspondence from him. C.C.No: 33 / 2011 Page No.117 of 181
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217. Sh.R.K.Kohli, Ld. Defence Counsel had contended that in Ex. PW­12/A, the list of surveyors, name of D.K.Garg is mentioned at Sl. No. 11, as an independent entity and M/s SBK Enterprises is mentioned at Sl. No. 12 in which it has not been stated that the said firm is owned or is Proprietorship firm of accused D.K.Garg. He further contended that Ex. PW­12/B cannot be relied upon, as the same has not been proved on record, as writer of the said document is not produced by the prosecution in the witness box.
218. I do find some force in this contention of Ld. Defence Counsel, which was also seconded by Sh. H.S.Sharma, Ld. Defence Counsel for accused S.K.Chandel, that writer of Ex. PW­12/B was not examined by the prosecution, so the same cannot be relied upon. However, this contention does not wash away the case of prosecution. As to prove the said letter / certificate, this is not the only mode prescribed in Indian Evidence Act.
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219. Indian Evidence Act 1872, delineates the manner in which, it can be proved that a document bears signatures and / or handwriting of a person by virtue of Section 67 coupled with Section 47.
220. It is pertinent to refer to these two sections which reads as under :­ Section 67 : Proof of signatures and handwriting of person alleged to have signed or written document produced - If a document is alleged to be signed or to have been written wholly or in part by any person, the signature or the handwriting of so much of the document as is alleged to be in that person's handwriting must be proved to be in his handwriting.
Section 47 : Opinion as to handwriting, when relevant - When the Court has to form an opinion as to the person by whom any document was written or signed, the opinion of any person acquainted with the handwriting of the person by whom it is supposed to be written or signed that it was or was not written or signed by that person, is a relevant fact. C.C.No: 33 / 2011 Page No.119 of 181
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Explanation :­ A person is said to be acquainted with the handwriting of another person when he has seen that person write, or when he has received documents purporting to be written by that person in answer to documents written by himself or under his authority and addressed to that person, or when, in the ordinary course of business, documents purporting to be written by that person have been habitually submitted to him.
221. Prosecution had examined PW­12 Sh. Ram Bilas Bansal and PW­25 Sh. S.L.Rikhi, both officers working with NIC. It is not disputed on behalf of the accused persons that these two witnesses have either not worked with accused S.K.Chandel or had not seen him writing and signing or were not regularly receiving correspondence bearing his handwriting. That being so, they were competent to identify handwriting and signatures of S.K.Chandel on Ex. PW­12/A, Ex. PW­12/B & Ex. PW­12/D­1.
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222. PW­12 Ram Bilas Bansal had identified handwriting of S.K.Chandel on Ex. PW­12/A as well as on Ex. PW­12/B. It is apparent on perusal of Ex. PW­12/A that S.K.Chandel against the entry of M/s SBK Enterprises, had categorically endorsed that "the same has been empanelled on the basis of letter dated 21.05.1998 of United India Insurance".

The letter dated 21.05.1998 of United India Insurance, about which accused S.K.Chandel had made endorsement on Ex. PW­12/A, is Ex. PW­12/B on which also his handwriting at point 'A' is identified by PW­12 Sh. Ram Bilas Bansal.

223. On composite perusal of Ex. PW­12/A & Ex. PW­12/B it is clear that prosecution has been able to establish that inclusion of M/s SBK Enterprises on the panel of surveyors was done on the basis of letter / certificate of United India Insurance. Thus, this fact was in the knowledge of accused S.K.Chandel, as it was he only who made this endorsement on C.C.No: 33 / 2011 Page No.121 of 181 Judgement in the matter of:-

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Ex. PW­12/A and had also forwarded this list to Chandigarh office of NIC vide his letter Ex. PW­12/D­1.

224. Further accused during the course of cross examination of PW­12 had confronted him with another letter dated 20.12.2002 Ex. PW­12/D­2 of Sh.A.K.Rawal, Divisional Manager. This letter was taken into possession by Investigating officer from Sh. A.K.Seth vide seizure memo Ex. PW­33/H. This letter Ex. PW­12/D­2 clinches and fortifies the issue, as vide this letter, it was clearly revealed that inclusion of M/s SBK Enterprises was done on the basis of certificate issued by United India Insurance dated 21.05.1998. The said certificate of 21.05.1998 is Ex. PW­12/B.

225. In view of this deposition which has come up on record, I do not find any merits in the contention of Ld. Defence Counsel that this document has not been properly proved on record.

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226. On perusal of Ex. PW­12/B, it is evident that it has been certified that D.K.Garg is Proprietor of M/s SBK Enterprises and the address given in the said certificate of M/s SBK Enterprises is 491, Urban Estate, Bhatinda. It is further apparent on perusal of list of surveyors Ex. PW­12/A which is not in dispute, that the address of D.K.Garg, who is also on the panel of surveyor's in his individual capacity, is also mentioned as 491, Urban Estate, Bhatinda. In view thereof, prosecution has been able to establish that it was accused D.K.Garg only, who was proprietor of M/s SBK Enterprises, the firm appointed as surveyor, by accused S.K.Chandel on the loss intimation letter Ex. PW­8/A­20.

227. It is an admitted position on record that M/s SBK Enterprises had submitted the survey report Ex. PW­12/DA. Copy of which is Ex. PW­8/A­15 and its clarification dated 17.12.1998 Ex. PW­11/DA is at page no. 26 of file Ex. PW­5/2. It is also an admitted position on record that C.C.No: 33 / 2011 Page No.123 of 181 Judgement in the matter of:-

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a receipt dated 02.11.1998 was issued by M/s SBK Enterprises claiming to have received the survey fees, from M/s Super Traders, Samana, which is at page no. 32 of claim file Ex. PW­5/2.

228. Prosecution had examined PW­32 S.K.Kashyap, the initial IO. He deposed that during the course of investigations, he had collected specimen signatures of D.K.Garg Ex. PW­27/H in presence of independent witness namely Uma Shankar. The factum of collecting specimen signatures of accused D.K.Garg has not been disputed, as no suggestion whatsoever was given on his behalf to this witness to controvert this fact. No suggestion was given that these signatures were obtained by IO forcibly or under any threat or duress from accused D.K.Garg.

229. Prosecution through deposition of PW­33 R.P.Kaushal had brought on record that the questioned C.C.No: 33 / 2011 Page No.124 of 181 Judgement in the matter of:-

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signatures as well as the specimen signatures of the accused persons were sent to GEQD, Shimla for the examination and expert opinion vide letters Ex. PW­31/A­1 to Ex. PW­31/A­3. Further through deposition of PW­31 Sh. Mohinder Singh, the handwriting expert coupled with deposition of PW­33, prosecution has been able to establish on record that these questioned signatures were examined by the expert using scientific aid and assistance, who thereafter submitted his reports Ex. PW­27/X­2 & Ex. PW­27/X­5.

230. It is apparent on perusal of the expert report Ex. PW­27/X­2 that signatures on the receipt dated 02.11.1998 issued by M/s SBK Enterprises claiming to have received the survey fees which is at page no. 32 of file Ex. PW­5/2 as well as the clarifications Ex. PW­11/DA dated 17.12.1998, to its earlier report dated 02.11.1998 Ex. PW­12/DA, bears signatures of accused D.K.Garg for and on behalf of M/s SBK Enterprises. C.C.No: 33 / 2011 Page No.125 of 181

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231. Sh.R.K.Kohli, Advocate, during the course of arguments had raised objection that the specimen signatures of the accused could not have been taken as per Law and the prescribed procedure, as no permission from the Court was taken by the IO, therefore, the report received from CFSL should not be relied upon. Ld.Defence Counsel in support of his contention has relied upon the law laid down in case titled "Sapan Haldar & Ors. Vs. State", decided by Hon'ble High Court of Delhi bearing Criminal Appeal no. 804/01 on 25.05.2012.

232. I have considered the arguments advanced on behalf of the accused and have perused the precedent relied upon by Ld.Defence Counsel. In my considered opinion, the same does not apply to the facts of the present case in view of the judgement of Hon'ble Apex Court in case titled "Rabindra Kumar Pal @ Dara Singh Vs. Republic of India" , reported as 2011 (2) SCC 490.

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233. I do not find any merits in this contention of Ld. Defence Counsel as merely by taking the specimen signatures of an accused person during the course of investigations, the Investigating officer can by no stretch of imagination be held as asking him to stand as a witness against himself. Scientifically it is established that the impression of finger prints and handwriting of any individual does have such intrinsic qualities which no one can willfully change. The use of specimen signatures / handwriting of a person becomes important for any investigating agency to have it compared with the questioned signatures / handwriting just to corroborate the line of investigation which the investigating agency otherwise is carrying forward to unearth the truth in the case in hand.

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234. The precedents relied upon by Ld. Defence Counsel in support of his contentions does not come to his rescue in view of the law laid down by Hon'ble Apex Court in Rabindra Kumar Pal @ Dara Singh Vs. Republic of India, reported as 2011 (2) SCC 490. This judgment delivered by Hon'ble Apex Court is the latest judgment on this aspect whereas the precedent relied upon by Ld. Defence Counsel in Sukhbir's Case (Supra) is of the year 1995.

235. In the other judgment relied upon by Ld. Defence Counsel of Hon'ble High Court of Delhi, the law laid down by Hon'ble Apex Court in Dara Singh's Case (Supra) was not considered as the said judgment was not quoted before Hon'ble High Court, in Sapan Haldar's Case (supra).

236. In the present case, it is apparent from the prosecution evidence led on record more particularly in view of C.C.No: 33 / 2011 Page No.128 of 181 Judgement in the matter of:-

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the deposition of PW­32, that specimen signatures and handwriting of accused D.K.Garg were obtained by the Investigating officer which accused had voluntarily given. There was no suggestion from the accused to PW­32 S.K.Kashyap, that he was forced by him being Investigating Officer to give specimen handwriting and signatures. This leaves me with no ground to doubt that specimen signatures of accused D.K.Garg were obtained from him under any pressure, threat or duress.

237. In view thereof, I do not find any merits in this contention of Ld.Defence Counsel that Expert Opinion Ex.PW.27/X­2 cannot be relied upon.

238. Prosecution thus has been able to establish on the basis of expert report Ex. PW.27/X­2, that the signatures on the clarificatory report dated 17.12.1998 Ex.PW.11/DA and the receipt of survey fees dated 02.12.1998 C.C.No: 33 / 2011 Page No.129 of 181 Judgement in the matter of:-

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which are at Page Nos. 26 and 32 respectively of the claim file Ex. PW­5/2 are of accused D.K.Garg. Even otherwise, on bare perusal of specimen signatures of D.K.Garg and comparing it with the signatures on the documents in claim file Ex.PW.5/2, the similarities are so apparent which leads to the only inference that it was him, who had signed on the clarificatory report dated 17.12.1998 Ex.PW.11/DA and the receipt of survey fees dated 02.12.1998 which are at Page Nos. 26 and 32 respectively of the claim file Ex. PW­5/2.

239. Having held that it was accused D.K.Garg, who is proprietor of M/s SBK Enterprises and it was him who had given the survey report dated 02.11.1998 Ex. PW­12/DA copy of which is Ex. PW­8/A­15, it is to be seen as to whether the same is a genuine report or forged one, as claimed by the prosecution.

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CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.

240. As has been held by me hereinabove that neither the consignor nor consignee, nor the transporter were in existence. Therefore, no consignment whatsoever was transported. That being the position there was no question of any loss to the consignment. That leads to the only inference that the survey report given by accused D.K.Garg as proprietor of M/s SBK Enterprises Ex. PW­12/DA is a false and forged report given by him, so as to induce NIC to pass a claim in favour of M/s Shiva Cables.

241. I am fortified to arrive at this conclusion as this survey report dated 02.11.1998 does mention policy number to be 360900/4500402. Admittedly, as on 02.11.1998 no policy was in existence. It is apparent on the basis of deposition of PW­11 and perusal of the marine policy Ex. PW­8/A­17 that it was issued only on 09.11.1998. Meaning thereby that prior to 09.11.1998 there being no policy, its number by no stretch of imagination could have been in the C.C.No: 33 / 2011 Page No.131 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
notice of either the insured or the surveyor or any one else. Further the survey report dated 02.11.1998 mentions that the surveyor had visited the consignee and had also collected damage certificate Ex. PW­32/C dated 02.11.1998 from the transporter. These averments made in the survey report are palpably false as neither the consignee nor the transporter were in existence.

242. Even if the case of the surveyor M/s SBK Enterprises of which accused D.K.Garg is the proprietor, is accepted as per the documents on record, the same seems to be highly improbable.

243. The record Ex. PW­5/2 reveals that the alleged consignee i.e. M/s Super Traders as per the address on record exists in Samana District, Patiala. The said consignee vide letter Ex. PW­8/A­20 had reported the loss on 02.11.1998 to the NIC office which is located in another District of Punjab i.e. C.C.No: 33 / 2011 Page No.132 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
Sangrur. Further the said NIC office, Sangrur deputes a surveyor, who has his office in another District of Punjab i.e. Ludhiana and in Sirsa (Haryana). It seems highly improbable as to how the said surveyor would have immediately got the intimation of his appointment on 02.11.1998 itself. How, the surveyor as per the survey report visited the address of consignee at Samana to conduct survey, which as per the report he did on that very day and had also on same date itself, collected damage certificate from the transporter, who is located in Ghaziabad. It appears highly improbable and flimsy that thereafter surveyor had completed the report Ex. PW­12/DA on 02.11.1998 itself.

244. It became possible for surveyor to do so, as he had prepared a false report sitting in his office as it has already been held by me that there was neither any consignee nor any transporter in existence which would have required to be visited by the surveyor to prepare his report. C.C.No: 33 / 2011 Page No.133 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.

245. All these facts leads to the only inference that the said report was falsely and was wrongly prepared by accused D.K.Garg as proprietor of M/s SBK Enterprises just to support the case of M/s Shiva Cables, to get the claim approved by inducing NIC to believe on this report of his.

246. The reasons with accused D.K.Garg to prepare and submit false report with NIC are not far to seek. His nexus with M/s Shiva Cables, the insured is established on record by prosecution through deposition of PW­29 Ashok Garg, PW­30 Smt. Renu Garg and PW­22 Sh. Vijay Kumar Kokiloo coupled with the account opening form of Account no. 158 of M/s Shiva Cables which they had with J & K Bank, Bhatinda. It is apparent therefrom and as has been held by me that partners of M/s Shiva Cables were brother and wife of accused D.K.Garg and he himself was instrumental in getting this bank account in the name of firm opened by being the introducer. It C.C.No: 33 / 2011 Page No.134 of 181 Judgement in the matter of:-

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CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
is this very account wherein as per statement of account Ex. PW­22/E, the claim proceeds were credited against the claim cheque Ex. PW­17/A of NIC, issued in favour of M/s Shiva Cables.

247. Accused D.K.Garg being Proprietor of M/s SBK Enterprises the surveyor, cannot be heard saying that he was not aware of M/s Shiva Cables to be the insured in this case. That contention would be too presumptuous to be accepted.

248. Had he no nexus, complicity or interest, then owing to professional ethics and morals, he could have reported back to the Insurance Company, with a request to appoint some other surveyor. But that was not to be, for obvious reasons.

249. Accused D.K.Garg being the main conspirator, got himself appointed as surveyor and gave false report dated 02.11.1998 Ex. PW­12/DA with intention to cheat National C.C.No: 33 / 2011 Page No.135 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
Insurance Company by inducing it to process and pass the marine claim in favour of M/s Shiva Cables. In which he eventually succeeded thereby causing wrongful loss to NIC.
250. The empanelled tracer / surveyor of the Insurance Company is under a solemn duty to submit a true and actual report to the Insurance Company knowing fully well that it is on the basis of his report that the Insurance Company shall act for processing the claim lodged with it and thus this report can be considered as a valuable security.
251. In view of above, the argument raised by Ld.Defence Counsel Sh.R.K.Kohli, Advocate on behalf of accused D.K.Garg, that the report of tracer / surveyor is not binding and Insurance Company need not rely on the same for settling a claim, to my mind is devoid of any logic and merits and thus it cannot be accepted.
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CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
252. If such a proposition is accepted then the same shall lead to hazardous results. The empanelled surveyor / tracer would start giving reports sitting in the confines and comfort of their respective offices and claiming their fees without lending any concrete support to the Insurance Company for disposal of claims lodged with it. The tracer / surveyor are supposed to act in a bonafide manner while performing their assigned roles.
253. This has led me to the next contention urged by Sh.R.K.Kohli, Advocate, Ld.Defence Counsel on behalf of accused D.K.Garg on Legal aspect. He contended that if the report Ex. PW­12/DA dated 02.11.1998 is considered to have been given by his client D.K.Garg, then the same does not fall within the ambit of the definition "False document" as defined in Section 464 of I.P.C., so no case for offence under section 468 IPC is made out against him with which he has been charged.
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CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
254. For the purposes of appreciating this contention of Ld.Defence Counsel for accused D.K.Garg, it is pertinent to peruse section 468, 463 & 464 of Indian Penal Code which are reproduced as under :­ SECTION ­ 468 I.P.C. : Forgery for purpose of cheating ­ Whoever commits forgery, intending that the document or electronic record forged shall be used for the purpose of cheating, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.

SECTION ­ 463 I.P.C. : Forgery­ Whoever commits forgery, makes any false documents or false electronic record or part of a document or electronic record, with intent to cause damage or injury, to the public or to any person, or to support any claim or title, or to cause any person to part with property, or to enter into any express or implied contract, or with intent to commit fraud or that fraud may be committed, commits forgery.

SECTION - 464 I.P.C : Making a false document ­ A person is said to make a false document or false electronic record ­ C.C.No: 33 / 2011 Page No.138 of 181 Judgement in the matter of:-

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CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
First ­ Who dishonestly or fraudulently­
(a) makes, signs, seals or executes a document or part of a document;
(b) makes or transmits any electronic record or part of any electronic record;
(c) affixes any electronic signature on any electronic record;
(d) makes any mark denoting the execution of a document or the authenticity of the electronic signature, with the intention of causing it to be believed that such document or part of a document, electronic record or electronic signature was made, signed, sealed, executed, transmitted or affixed by or by the authority of a person by whom or by whose authority he knows that it was not made, signed, sealed, executed or affixed; or Secondly - Who, without lawful authority, dishonestly or fraudulently, by cancellation or otherwise, alters a document or an electronic record in any material part thereof, after it has been made, executed or affixed with electronic signature either by himself or by any other person, whether such person be living or dead at the time of such alteration; or C.C.No: 33 / 2011 Page No.139 of 181 Judgement in the matter of:-
CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
Thirdly ­ Who dishonestly or fraudulently causes any person to sign, seal, execute or alter a document or an electronic record or to affix his electronic signature on any electronic record knowing that such person by reason of unsoundness of mind or intoxication cannot, or that by reason of deception practised upon him, he does not know the contents of the document or electronic record or the nature of the alteration.
255. Relying upon this definition of "Making false document", Sh.R.K.Kohli, Advocate, Ld.Defence Counsel had contended, that it was not the case of the prosecution that he made this document i.e. report Ex. PW­12/DA dated 02.11.1998 with intention of causing it to be believed that this document was made by the authority of a person by whom or by whose authority accused / tracer knew that it was not made and therefore document i.e. survey / tracing report did not amount to forgery.
C.C.No: 33 / 2011 Page No.140 of 181

Judgement in the matter of:-

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CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
256. It is true that on the face of it, document i.e. survey / tracing report is not made by the accused / surveyor with the intention of causing it to be believed that the he had made the document with or by the authority of some other person and as such, it appears that accused / surveyor have a strong case in his favour.
257. However, there is another angle to this argument and according to the learned Public Prosecutor, Illustration (h) of Section 464 and Explanation 1 coupled with Illustration (e) thereof, squarely and directly bring the case within the ambit of Section 463 & 464 of Indian Penal Code.
258. I have considered the rival submissions and have perused all the illustrations appended to Section 464 IPC.
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CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
259. It is relevant to peruse illustration (h) and (e) as well as Explanation 1 appended to section 464 IPC, the same is delineated as under :­ Illustration (h) :­ "(h) A sells and conveys an estate to Z. A afterwards, in order to defraud Z of his estate, executes a conveyance of the same estate to B, dated six months earlier than the date of the conveyance to Z, intending it to be believed that he had conveyed the estate to B before he conveyed it to Z. A has committed forgery."

Explanation 1. ­ A man's signature of his own name may amount to forgery.

Illustration (e) is as under :­ "(e) A draws a bill of exchange on himself in the name of B without B's authority, intending to discount it as a genuine bill with a banker and intending to take up the bill on its maturity. Here, as A draws the bill with intent to deceive the banker by leading him to suppose that he had security of B, and thereby to discount the bill, A is guilty of forgery."

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CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
260. It is evident from Illustration (h) that "A" in order to defraud "Z" executed a conveyance of the same estate to "B" which was anti­dated by six months from the date of conveyance in favour of "Z" and this was done by "A" intending it to be believed that he had conveyed the estate to "B" before he conveyed it to "Z" and this has been held to be forgery, as intended by the Legislature.
261. From this Illustration, it is clear that a man can be said to have committed "forgery of document" even if he himself, is the author and signatory of the document. This Illustration does not require that he should sign a document making it to be believed that somebody else has signed the same or that he was authorized to sign the same on somebody else's behalf.
C.C.No: 33 / 2011 Page No.143 of 181

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CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
262. Explanation 1 makes it further clear that the man's signature in his own name may amount to forgery and from Illustration (e) thereof, it is clear that writing a promissory note by "A" in the circumstances given in the Illustration is considered as an act of forgery under the first head of the definition given in section 464 of I.P.C.
263. From these two Illustrations (h) and (e) and Explanation 1, it is clear that legislature intended to cover such cases, under the offence of forgery whenever the person, who had created a document even though the document was made by himself, in his own name and signed in his own name. These two illustrations coupled with Explanation 1, therefore, make the scope of the definition "Making a false document" very wide.
C.C.No: 33 / 2011 Page No.144 of 181

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CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
264. In view thereof, I do not find any merits in this argument of Ld.Defence Counsel, that the survey / tracing report does not fall under the definition of forgery. This contention of his is accordingly turned down.
265. Prosecution thus has been able to establish that accused D.K.Garg was the main conspirator and he in order to perform his assigned role in the conspiracy had forged the report dated 02.11.1998 Ex. PW­12/DA which is in the Claim File Ex.PW.5/2, with intention to induce NIC to believe on the same.
266. This has brought me down to the next contention urged on behalf of this accused by Sh. R.K.Kohli, Advocate that it was not accused D.K.Garg, who had submitted the forged documents with Insurance Company knowing them to be forged, as genuine in order to cheat the C.C.No: 33 / 2011 Page No.145 of 181 Judgement in the matter of:-
CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
Insurance Company. He further contended that no pecuniary advantage was caused to accused D.K.Garg.
267. It is submitted by Ld. Defence Counsel relying upon the cross examination of PW­29 Ashok Kumar that he being partner of M/s Shiva Cables had accepted that the said claim was credited in the account of their firm, on the basis of a claim lodged by them with NIC. Therefore, D.K.Garg cannot be fastened with any criminal liability in this regard.
268. I do not find any merits in this contention of Ld. Defence Counsel, in view of the fact that this very witness i.e. PW­29 Ashok Kumar, who is brother of accused D.K.Garg during the course of his examination in chief has categorically stated that the cheque of the claim Ex. PW­17/F was given to him, by accused D.K.Garg himself. This particular deposition of PW­29 is not at all controverted on behalf of accused D.K.Garg as no suggestion whatsoever was given to this C.C.No: 33 / 2011 Page No.146 of 181 Judgement in the matter of:-
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CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
witness during his cross examination. Further PW­29 during the course of his examination in chief has stated that after deposit of the cheque of the claim amount Ex. PW­17/F in their account, statement of which is Ex. PW­22/E, he had withdrawn a sum of Rs.1,00,000/­ vide a self cheque Ex. PW­29/A which amount after withdrawal he had handed over to D.K.Garg. Prosecution through the deposition of other partner of this firm i.e. Renu Garg, who happens to be wife of accused D.K.Garg, examined as PW­30, has been able to establish that she had also withdrawn a sum of Rs.88,000/­ from this account vide cheque Ex. PW­29/B and she also stated that after withdrawing this amount she probably had handed over the same to D.K.Garg.
269. Both these witnesses were not at all cross examined on this aspect on behalf of accused D.K.Garg, which leads me to the only inference that the benefit out of the claim amount which landed in this account by virtue of cheque Ex. C.C.No: 33 / 2011 Page No.147 of 181

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CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
PW­17/F of which there is a corresponding debit entry in the statement of account of NIC Ex. PW­18/DX, went only and only to accused D.K.Garg.
270. This evidence on record clearly depicts that pecuniary advantage from this claim was caused to accused D.K.Garg. It has already been held by me hereinabove that accused D.K.Garg, as proprietor of M/s SBK Enterprises has wrongly and falsely given a survey report Ex. PW­12/DA, copy of which is Ex. PW­8/A­15 to support the claim of M/s Shiva Cables and to induce NIC to process and pass the claim so as to cause wrongful loss to it, which eventually resulted.
271. Having regards to these facts and circumstances prosecution on the basis of deposition of its witnesses and its discussion as held hereinabove has been able to establish that :­ C.C.No: 33 / 2011 Page No.148 of 181 Judgement in the matter of:-
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CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
272. It was accused D.K.Garg who facilitated the opening of a bank account of M/s Shiva Cables with J & K Bank, Bhatinda, by being the introducer to that account. It seems highly illogical for a firm allegedly operating from Delhi to have a bank account in Bhatinda, Punjab, which it seems was opened for the purposes of present transaction alone.
273. It has also been established that accused D.K.Garg in furtherance of the conspiracy got himself appointed through co­accused S.K.Chandel, the public servant, as surveyor in this case wherein he himself was the main beneficiary.
274. It has been further established that accused D.K.Garg had prepared a false and forged survey report Ex.

PW­12/DA dated 02.11.1998 and used the same as genuine for cheating NIC by inducing it to pass a marine claim through C.C.No: 33 / 2011 Page No.149 of 181 Judgement in the matter of:-

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CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
aid and assistance of co­conspirator public servants and thus to cause pecuniary advantage to him and wrongful loss to NIC.
 Case qua accused S.K.CHANDEL and G.C.GUPTA, the public servants :­
275. Ld. Defence Counsels defending the public servants had vociferously contended that whatever they have done in the present claim, the same was in discharge of their official duties. Ld.Defence Counsels relying on the deposition of prosecution witnesses, more particularly, the cross examination conducted by them of PW­5 ; PW­7; PW­9; PW­11 PW­12, PW­19 & PW­25 had contended that appointing a surveyor / tracer after receipt of intimation of loss of consignment is no illegality. It is further stated that it is not an illegality to receive any letter or Dak (post) by the accused C.C.No: 33 / 2011 Page No.150 of 181 Judgement in the matter of:-
CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
persons and taking action on it. It is further submitted that whatever they have done the same was on the basis of processing and recommendations of subordinate officers, on which they had no reasons to doubt. Sh.Ramesh Gupta, Ld.Senior Advocate & Sh. H.S.Sharma, Ld. Defence Counsels further contended that there is no evidence on record to impute that at any point of time, the public servants had met the claimant / insured, either before or during the processing of claim or after passing of it.
276. No doubt, the entire prosecution evidence does not anywhere states that the claimant / insured had met the accused persons. But that in itself is not and cannot be a ground to absolve the accused persons. As with respect to the offence of conspiracy, hardly one gets such direct evidence. It is from the act or actions and physical manifestation of the parties, that one has to infer as to whether they were acting in concert with a particular object to achieve. C.C.No: 33 / 2011 Page No.151 of 181

Judgement in the matter of:-

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CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
277. The mode and manner in which the accused public servants had acted, in the present claim case has to be seen from the available documents in the file Ex. PW.5/2.
278. Before adverting to consider the rival contentions raised during the course of arguments, vis­a­vis the evidence which has come up on record, I deem it appropriate to consider a contention raised by Ld.Public Prosecutor relying upon "Claim Procedure Manual" of National Insurance Company. It is contended by him that as per the Claim Procedure Manual of National Insurance Company, intimation of loss can be given by the insured, consignor, consignee or their agents, by any mode, to the nearest office of the insurance company. He contended that the said "Dealing Office" is then required to allot a "claim number" after ascertaining the existence of policy. He contended that it is the said dealing office who then is required to arrange for survey and is C.C.No: 33 / 2011 Page No.152 of 181 Judgement in the matter of:-
CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
required to process the entire claim, upto final settlement, keeping the policy issuing office informed of all developments.
279. He contended that in the present case, this procedure was deviated from, as the processing of claim was done by DO­23 of NIC despite the fact that claim intimation was reported to Sangrur Office. He contended that the Sangrur Office being the Dealing Office, should have processed the claim, under intimation to the Policy Issuing Office.
280. This contention of Ld.Public Prosecutor has been objected by Ld.Defence Counsels, stating that no such procedure was being adopted, nor there was any such practice.

Ld.Defence Counsels contended that it is the policy issuing office, who was having all the documents in its possession regarding the policy in question, therefore it was that office only, which was competent to process the claim, till final settlement.

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CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
281. I have considered these submissions advanced & have also considered the deposition of prosecution witnesses ie. PW­5, PW­7, PW­9, PW­11 PW­12, PW­19 & PW­25.
282. I do not find any force in this contention of Ld.Public Prosecutor. Firstly, on the ground that the Claim Procedure Manual on which he is relying to raise this contention, was not placed on record and proved during the course of trial. Nowhere, in the charge sheet, it is alleged by the prosecution that the claim should have been processed by the "Dealing Office" and not by the "Policy Issuing Office".

Secondly, this alleged discrepancy as raised by Ld.Public Prosecutor, is not supported by any of the prosecution witnesses, mentioned above, who have deposed about the procedure and the manner in which the same takes place, once, an intimation of loss is reported to NIC. Rather, PW­5 A.K.Seth, during the course of his cross examination has C.C.No: 33 / 2011 Page No.154 of 181 Judgement in the matter of:-

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CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
categorically stated that as per the practice and procedure, claim is required to be processed by "Policy Issuing Office".
283. Even otherwise this contention has been raised by Ld.Public Prosecutor for the first time during the course of arguments, which neither forms part of the charge sheet, nor is supported by any documentary or oral evidence, the same is accordingly rejected.
284. Having held so, I shall now deal with the other contentions qua the public servants on the basis of evidence on record.
285. It is the case of the prosecution that accused S.K.Chandel, Assistant Manager, posted at National Insurance Company, Sangrur had criminally misconducted himself and in furtherance of conspiracy had appointed M/s SBK C.C.No: 33 / 2011 Page No.155 of 181 Judgement in the matter of:-
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CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
Enterprises, Proprietorship concern of D.K.Garg with the knowledge that he himself is the insured in this case.
286. To counter these contentions Sh.

H.S.Sharma, Ld. Defence Counsel had contended that no illegality was committed by S.K.Chandel by deputing a surveyor in this case on receipt of an intimation of loss to a consignment. He relying upon the cross examination conducted by him of PW­5 A.K.Seth, PW­7 A.L.Gambhir and PW­9 A.K.Tiwari had contended that by appointing a surveyor S.K.Chandel had not committed any wrong.

287. I have considered the submissions of Ld. Defence Counsel and have also perused the deposition of prosecution witnesses as well as their cross examination conducted on behalf of the accused. Admittedly these prosecution witnesses had stated that as per the rules and procedure, the intimation of loss can be given by the insured C.C.No: 33 / 2011 Page No.156 of 181 Judgement in the matter of:-

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Dated : 16.10.2014.
either at the policy issuing office or to the nearest office where loss has resulted. It is further evident from the cross examination of prosecution witnesses conducted by Ld. Defence Counsel that the office to whom intimation is given is required to appoint a surveyor and intimation thereof has to be given to the policy issuing office.

288. Thus, there was nothing illegal or improper in appointment of a surveyor by the office receiving loss intimation. However, for the purposes of ascertaining the action and conduct of accused S.K.Chandel, it is pertinent to peruse claim file Ex. PW­5/2 coupled with deposition of PW­12 Sh. Ram Bilas Bansal and PW­25 Sh. S.L.Rikhi.

289. It is apparent on perusal of deposition of PW­12 Sh. Ram Bilas Bansal coupled with loss intimation received at NIC, Sangrur vide letter dated 02.11.1998 Ex. PW­8/A­20 that the address of policy issuing office of Delhi, is C.C.No: 33 / 2011 Page No.157 of 181 Judgement in the matter of:-

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CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
not mentioned thereon. Accused S.K.Chandel before appointing a surveyor on the basis of receipt of said intimation was required to verify the insurance particulars from the policy issuing office. S.K.Chandel vide his endorsement at point 'D' on the said letter did state that the intimation of appointment of surveyor alongwith this letter be forwarded to the concerned office, which he infact did vide his letter Ex. PW­8/A­21 which reveals his nexus with co­accused persons for following reasons :­

290. Firstly, in the letter Ex. PW­8/A­20 the address of policy issuing office is not mentioned. That being the position where from accused S.K.Chandel had verified, that the same was issued from DO­23, New Delhi, to whom he addressed his forwarding letter Ex. PW­8/A­21.

291. Secondly, in case he would have verified the policy, from policy issuing office, then it would have been C.C.No: 33 / 2011 Page No.158 of 181 Judgement in the matter of:-

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Dated : 16.10.2014.
revealed to him that as on 02.11.1998 there was no such policy in existence, number of which is found mentioned on the letter Ex. PW­8/A­20 on which he had appointed the surveyor. This policy Ex. PW­8/A­17 was issued from DO­23 only on 09.11.1998 whereas he had appointed surveyor on 02.11.1998 itself.

292. Thirdly, if S.K.Chandel had appointed surveyor on 02.11.1998 what stopped him from furnishing its intimation to the policy issuing office immediately thereafter but he deliberately sent the said intimation vide his letter dated 10.11.1998, that is only after the policy was issued on 09.11.1998.

293. To defend the argument advanced on behalf of prosecution, that S.K.Chandel in furtherance of his nexus with co­accused had appointed M/s SBK Enterprises of which D.K.Garg was the proprietor knowing fully well that he had C.C.No: 33 / 2011 Page No.159 of 181 Judgement in the matter of:-

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CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
connection with M/s Shiva Cables, the insured, Ld. Defence Counsel had raised two fold contention.

294. First limb of the arguments advanced by Sh. H.S.Sharma, Ld. Defence Counsel was that S.K.Chandel had no knowledge that M/s SBK Enterprises was owned by D.K.Garg. I do not find any merits in this contention of Ld. Defence Counsel in view of my discussion hereinabove while dealing with case qua accused D.K.Garg. I have already considered the deposition of PW­12, PW­25 coupled with the letters Ex. PW­12/D­1, Ex. PW­12/D­2 as well as list of surveyor's Ex. PW­12/A and certificate Ex. PW­12/B. Considering the endorsement on Ex. PW­12/A at point 'B' to be in the hands of accused S.K.Chandel and his own handwriting at point 'A' on Ex. PW­12/B, it is evident that S.K.Chandel was aware that D.K.Garg was the proprietor of M/s SBK Enterprises.

C.C.No: 33 / 2011 Page No.160 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.

295. I do however, find some merits in the second limb of the arguments advanced by Ld. Defence Counsel, that at the time of appointing M/s SBK Enterprise S.K.Chandel had no occasion to know that D.K.Garg had any relation with the insured i.e. M/s Shiva Cables, as at that point of time apart from Ex. PW­8/A­20 accused S.K.Chandel did not have any other document with him.

296. From the deposition of prosecution witnesses as well as their cross examination on which Ld. Defence Counsel is relying upon, it is acceptable proposition that the party suffering loss of an insured consignment, can lodge the intimation of loss to the nearest office or to policy issuing office. In the present case, the alleged consignee had chosen to lodge this intimation to NIC, Sangrur office, where accused S.K.Chandel was posted.

C.C.No: 33 / 2011 Page No.161 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.

297. Had accused perused the letter of intimation properly and had he no nexus with co­accused persons, then from Ex. PW­8/A­20, he would have found, that the alleged consignee has mentioned about the damage to consignment at the place of receiving / destination which is the address of consignee i.e. Samana Distt. Patiala. There is no denying that NIC office is also situated in Distt. Patiala and that being the nearest office should have been the one, to be notified of the loss.

298. However, S.K.Chandel overlooked this fact and had shown overzealous approach in appointing the surveyor at that very point of time without taking into consideration that Sangrur office of NIC was neither the policy issuing office nor the nearest office to the alleged damage to consignment. Thus, as per the arguments of defence itself that being not the nearest office had no jurisdiction to entertain the letter Ex. PW­8/A­20.

C.C.No: 33 / 2011 Page No.162 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.

299. This fact in itself points finger towards the nexus that accused S.K.Chandel had in appointing M/s SBK Enterprises as Surveyor in this case.

300. Apart from above, S.K.Chandel had deliberately overlooked the fact that the alleged damage intimation to the consignment is stated to have taken place in Samana Distt. Patiala, he however, had appointed M/s SBK Enterprises who as per their report Ex. PW­12/DA were having office in another Distt. i.e. Ludhiana in Punjab & Sirsa (Haryana). Further how the intimation was given to the surveyor of their appointment on that very day raises another pointer which depicts nexus between S.K.Chandel and co­ accused, more particularly when surveyor had conducted the survey on that very day and also collected 'damage certificate' Ex. PW­32/C from transporter also on 02.11.1998 itself. C.C.No: 33 / 2011 Page No.163 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.

301. In view of above, the contention of Ld. Defence Counsel that appointment of M/s SBK Enterprises was chance appointment and not intentional / chosen one, on the part of accused S.K.Chandel is turned down.

302. Complicity and nexus of accused S.K.Chandel in appointing M/s SBK Enterprises is further evident from his actions and conduct of appointing a surveyor without verifying from the policy issuing office, the fact as to whether policy number, which is mentioned on the letter on which he is appointing the surveyor, is in existence or not. Had he done so, he would have come to know that no such policy existed on 02.11.1998. But he choose not to do the same, for obvious reasons.

303. Further the record reveals that surveyor had submitted copy of his report Ex. PW­8/A­15 to him, on which C.C.No: 33 / 2011 Page No.164 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
S.K.Chandel had made his endorsement at point 'A' on 10.11.1998. At that time also, on perusal of the surveyor report dated 02.11.1998, S.K.Chandel would have known that the policy number which has been mentioned by the surveyor was not in existence on the date, when surveyor had conducted his survey and had submitted the report.

304. So far as accused G.C.Gupta is concerned it is apparent on perusal of deposition of PW­11 D.P.Rana and PW­19 Sneh Lata Arora coupled with claim form Ex. PW­8/A­1 and claim note Ex. PW­8/A that the same were directly received by G.C.Gupta. Further G.C.Gupta had handed them over to Sneh Lata with directions to process the claim note. PW­19 categorically deposed that she has processed the claim only at instance of G.C.Gupta, who had given rough notes to her. On being cross examined PW­19 stated that G.C.Gupta had specifically told her, that he had seen all the papers and directed her to prepare the same, which she did. It is apparent C.C.No: 33 / 2011 Page No.165 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
that accused G.C.Gupta was in a hurry to pass the claim which he did vide his endorsement at point 'C' on Ex. PW­8/A.

305. Had he been vigilant he would have easily found that all the documents submitted for and on behalf of M/s Shiva Cables are of a date prior to 09.11.1998 i.e. the date on which policy was issued, however, all these documents including the survey report as well as the intimation of loss Ex. PW­8/A­20 bears the policy number on them.

306. Had G.C.Gupta been vigilant, then we would have noticed that the claim form Ex. PW­8/A­1 which he had directly received, for and on behalf of M/s Shiva Cables, has salvage value mentioned thereon. It is apparent on perusal of this form that the same is dated 04.11.1998. Whereas the survey report Ex. PW­12/DA dated 02.11.1998 copy of which is Ex. PW­8/A­15 was forwarded to DO­23 by S.K.Chandel only on 10.11.1998. Meaning thereby, that the said survey report of C.C.No: 33 / 2011 Page No.166 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
surveyor, wherein he had given the salvage value could not have been known to the insured or for that matter even to the insurer before 10.11.1998. Had there been no nexus between accused G.C.Gupta and other co­accused then he must not have overlooked this aspect. But he did that for obvious reasons.

307. Apart from the above, acts of commission and omission on the part of public servants, it is apparent that all correspondence right from the proposal of issuance of marine policy that too oral, intimation of loss of consignment, submission of claim form and other records which though in ordinary course should have been received by the Insurance company in its office, from where the same should have been put up before the accused persons, who were the senior officers. However, evidence on record reveals that all these correspondence were directly received by accused S.K.Chandel in his office at NIC, Sangrur and G.C.Gupta in his office at NIC, Delhi.

C.C.No: 33 / 2011 Page No.167 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.

308. No doubt PW­5, PW­7 & PW­9 during the course of their cross examination had admitted that there is no irregularity in directly receiving a dak by Incharge / Senior officer heading the branch. But this process should have been an exception. In the present case all these correspondence directly landed in the hands of accused public servants, who then had given definite instructions to their subordinate officers for processing them. This leads to establish an important link between the accused public servants and their co­conspirators i.e. private person.

309. Apart from above accused G.C.Gupta, who in the present case had appointed a recovery agent who reported to the Insurance Company that no recovery could be affected due to non­availability of transporter / carrier, would have known that the claim in this case has been fraudulently obtained and would have initiated some action against insured. C.C.No: 33 / 2011 Page No.168 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.

310. But he failed to do so which speaks volume about his complicity with the co­accused.

311. As responsible officers of National Insurance Company, it was expected of them being obligatory on their part, to have acted in the best interest of the company. But that was not to be. They not only obviated what basic standard of care and caution they were expected to adopt while performing their official duties. Rather, they facilitated their co­conspirators to cheat the insurance company by causing wrongful loss to it.

312. Had there been no involvement of these accused public servants, then the "rule of prudence" demand that they should have scrutinized the documents / letters sought to be placed on record in support of the claim by the C.C.No: 33 / 2011 Page No.169 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
claimant, which would have saved National Insurance Company from the wrongful loss.

313. But that was not to be.

314. This has brought me down to the next contention urged on behalf of accused public servants by Ld.Defence Counsels, that the investigating agency had been unfair and adopted "Pick and Choose Policy" to falsely implicate accused G.C.Gupta and S.K.Chandel and exonerating other similarly situated officers.

315. Need of fair, honest, efficient and thorough investigations is the single most important factor which directly determines the fulfillment of the object for which various provisions of P.C.Act were brought on the Statute Book. Investigations lays the foundation on which arch of trial is erected. An important link, if missed by the C.C.No: 33 / 2011 Page No.170 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
investigating agency and if detected late, leads to crumbling of this arch. Therefore, the investigating agency while performing its duty, needs to be vigilant so as to collect all material and relevant evidence linked with the case.

316. An import link, if missed, could lead to hazardous results as time and resources spent on trial becomes irretrievable. Whether such evidence or link did not exist or intentionally skipped by the investigating agency however is required to be looked into. For that, I have considered the entire prosecution evidence, more particularly the deposition of three officers of the vigilance team of NIC and the report which formed the basis of complaint filed with CBI by PW K.Mahapatra. I have also considered the deposition of both the Investigating officers. There was no evidence against the other officers of NIC, who as per Ld.Defence Counsels for accused public servants, have performed similar roles. C.C.No: 33 / 2011 Page No.171 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.

317. From the evidence which has come up on record as discussed hereinabove, prosecution has been able to establish nexus between the accused public servants only and their co­conspirator private persons. I do not see from material on record that the investigating agency had intentionally skipped evidence against other officers of NIC. Therefore, this contention of Ld.Defence Counsels that investigating agency had conducted the investigations in an unfair manner adopting "Pick and chose Policy" is turned down.

318. Sh.C.L.Gupta, Advocate, Ld.Defence Counsel relying upon the defence witness examined by them ie. DW­3 Om Prakash, had contended that even the investigating agency during house search of accused G.C.Gupta did not find anything incriminating. He contended that the C.C.No: 33 / 2011 Page No.172 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
documents taken into possession during his house search were returned to the accused. Ld.Defence Counsel further augmented this contention of his, that accused G.C.Gupta has not criminally mis­conducted himself, by relying upon the deposition of other defence witness examined by them viz. DW­2 A.K.Goel, to prove that his suspension order was revoked and he has been reinstated.

319. I have considered these contentions of Ld.Defence Counsel and have perused the defence evidence led on record. Merely because during house search of accused G.C.Gupta, investigating agency did not find documents worth­relying to prove its case, does not by any way rules out the importance of the documentary evidence which has been relied upon and proved by the prosecution against accused. Further, merely because his department has revoked the suspension and re­instated the accused does not exonerates the accused from the criminal liability, if C.C.No: 33 / 2011 Page No.173 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
established on the basis of settled principles of adjudication of Criminal Justice System.

320. In view thereof, I do not find any merits in this contention of Ld. Defence Counsel to exonerate accused G.C.Gupta on the basis of deposition of these two defence witnesses examined by them. The same is accordingly turned down.

321. Last contention urged on behalf of the accused public servants, was that their actions and inactions does not constitute the offence under Prevention of Corruption Act as the same at best, can amount to misconduct. It is contended that this mis­conduct, by no stretch of imagination, can be termed as "criminal".

C.C.No: 33 / 2011 Page No.174 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.

322. The word "misconduct" has been defined in Black's Law Dictionary, which reads as under:­ "The transgression of some established rule of action, dereliction from duty, unlawful behaviour, improper or wrong behaviour".

323. The term "misconduct" implies wrong intention & not a mere error of judgment. The word misconduct is a relative term, & has to be construed with reference to the subject matter and the context wherein the term occurs, having regard to the scope of the Act or Statute which is being construed. Misconduct literally means wrong conduct or improper conduct. In usual parlance, misconduct means a transgression of some established and definite rule of action.

324. Section 13(1) (d) of the Prevention of Corruption Act, does not make any negligence or a plain and C.C.No: 33 / 2011 Page No.175 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
simple misconduct on the part of any public servant, a punishable offence. Hon'ble Apex Court in a catena of judgement while interpreting the provisions of this Act has laid down that a blatant carelessness or gross negligence on the part of any public servant, does not ipso­facto, comes within the domain of this Section. The alleged misconduct on the part of public servant has to be actuated with criminal intent. The abuse of his position as a public servant in order to come within the mischief of the section must necessarily be dishonest intention on the part of said officer qua the alleged act.

325. The burden to prove affirmatively that accused by abusing his official position had obtained any pecuniary advantage either for himself or for any other person, lies on the prosecution. The prosecution on the basis of evidence led by it on record, has to satisfy the principal that all inculpatory facts, established on record must be inconsistent with the innocence of the accused and C.C.No: 33 / 2011 Page No.176 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
incapable of explanation of any other hypothesis than that of his guilt.

326. In the backdrop of above, the analysis of evidence adduced by the prosecution during the course of trial, and observed by me hereinabove, in my considered opinion has led to an unerring certainty that accused G.C.Gupta and S.K.Chandel, acting in­concert, with each other being public servants, had abused their official position as such and facilitated co­accused D.K.Garg, Proprietor of M/s SBK Enterprises, the surveyor, to get wrongful pecuniary advantage in favour of M/s Shiva Cables and through this firm to D.K.Garg, by passing a claim on the basis of false and forged documents, thereby causing wrongful loss to NIC.

327. These actions and omissions of theirs, is nothing short of "criminal misconduct" as the same is laden with a dishonest intention, with which they had acted while C.C.No: 33 / 2011 Page No.177 of 181 Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
dealing with the Claim file Ex.PW.5/2 and passing and releasing a claim amounting to Rs.2,01,359/­ in favor of M/s Shiva Cables. Their actions have clearly transgressed plain and simple misconduct and entered in the contours of "criminal misconduct".

328. Consequently, from the material placed and proved on record by the prosecution, it is established that there was prior meeting of minds amongst all the accused persons, who acting in­concert had hatched a conspiracy, the object of which was to obtain a Marine Claim in favor of M/s Shiva Cables, on the basis of false and forged documents. Prosecution has been able to establish on record that all the accused had performed their assigned roles of commissions and omissions, in the process of achieving the object of conspiracy. Had there been no prior meeting of minds, then the accused persons would not have conducted themselves, the way they have, as held by me hereinabove.

C.C.No: 33 / 2011 Page No.178 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.

329. In view thereof, I do not find any merits in the contentions advanced by Ld.Counsels for the accused persons that the material on record is not sufficient to infer that there was no meeting of mind amongst the accused persons to carry out any illegal design.

330. The cumulative effect of the facts established on record by the prosecution which are inconsistent with the innocence of the accused persons and incapable of any explanation or any loopholes, other than guilt of the accused G.C.Gupta, S.K.Chandel and D.K.Garg, I am of the considered opinion that apart from the offence of commission of criminal conspiracy to commit offences, the same are sufficient for proving substantive offences of criminal misconduct, cheating and forgery . C.C.No: 33 / 2011 Page No.179 of 181

Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.

331. In view thereof, I proceed to dispose off the present case as under:­ F I N A L V E R D I C T :­

332. Having regards to the facts and circumstances and the discussions as delineated hereinabove:­

(a) Accused G.C.Gupta, S.K.Chandel and D.K.Garg, stands convicted for offences punishable under section 120B r/w section 420, 468 and 471 I.P.C, read with section 13(1)(d) & 13(2) of Prevention of Corruption Act.

(b) Accused G.C.Gupta and S.K.Chandel, also stands convicted for substantive offences under section 13(1)(d) read with section 13(2) of Prevention of Corruption Act.

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Judgement in the matter of:-

CC No.: 33 / 11.
CBI Vs. G.C.Gupta & Ors.
Dated : 16.10.2014.
(c) Accused D.K.Garg also stands convicted for substantive offence under section 420, 468 and 471 IPC.

333. Let all the convicts be heard on the point of sentence.

Announced in the Open Court On the 16 Day of October, 2014.

th (KANWALJEET ARORA) SPECIAL JUDGE : C.B.I. (P.C.ACT) DWARKA COURTS, NEW DELHI.

C.C.No: 33 / 2011 Page No.181 of 181