Sri L Sathish Kumar vs State Of Karnataka on 7 December, 2022
i) The learned senior counsel submits that as on the
enquiry made by the complainant with accused No.1 on
4.11.2016 or the subsequent demand on 5.11.2016 the
file is not pending with the accused No.2 and he has
already sent back the file to the accused No.1 as on
2.11.2016 itself, there is no dispute in this regard. The
accused No.2 also given explanation that there is nothing
pending with him as on the date of demand and
acceptance by accused no.1. That apart the Investigating
Officer seized the file belonging to the complainant from
the accused No.1 and there is no order passed by accused
No.2 for refund of taxes requested by the complainant.
Therefore, in this regard the prosecution utterly failed to
connect the accused No.2 with the work of the complainant
pending with the accused No.2. He may be an authority
for passing the order but accused no.1 had kept the file, it
was seized by the police from the custody of the accused
No.1, therefore it cannot be said that the work was
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pending with accused No.2/present petitioner. The similar
view was taken by this Court in the Tejas Kumar's case.
Therefore, there is no material to proceed against this
petitioner for trial.