Deputy Director Of Enforcement vs A.M. Ceaser on 10 March, 1998
6. Unfortunately, the learned Principal Sessions Judge has not understood the difference between the confession under Section 164 Code of Criminal Procedure and the statement under Section 40(3) of FERA and because of this lack of understanding of the difference between these two provisions, the learned Principal Sessions Judge has applied the dictum in State of U.P. v. Boota Singh to hold that the prosecution has not established the guilt of the accused in the case. In the case relied upon by the lower Appellate Court, the accused, who made a judicial confession, under Section 164 Code of Criminal Procedure, later on retracted the statement. It should be borne in mind that no accused is expected to make a statement and if he makes such a confession statement, which brings out the offence, he is liable to be punished and therefore, a person, who is not bound to make confession with regard to the commission of the offence, if still admits the commission of the offence, unless there are strong circumstances which made him to confess, and also material particulars corroborating that what he had stated is true, such retracted confession would not be acted upon. But under Section 40 of FERA, the Enforcement Directorate have powers to issue summons to any person for the purpose of any violation under the said Act and Sub-section 3 reads,
"All persons so summoned shall be bound to attend either in person or by authorised agents, as such officer may direct; and all persons so summoned shall be bound to state the truth upon any subject respecting which they are examined or make statements and produce such documents as may be required."