JUDGMENT

S.N. Variava, J.-Leave granted.

2. This Appeal is against the Judgment of the High Court of Patna dated 21st March, 2002.

3. Briefly stated the facts are as follows :

The Appellant is an accused in a number of cases pertaining to the Fodder Scam in the Animal Husbandry Department of Bihar. He has, along with others, been accused of misappropriation of the funds of the Animal Husbandry Department and of fraudulent withdrawals from the State Exchequer by issuing fake bills for supplies never made to the Animal Husbandry Department. The Appellant has been, on 28th August, 1998, granted a pardon by the Special Judge, CBI, on the condition that he makes a full and complete disclosure.

4. On the basis of the statement made by the Appellant, the Deputy Commissioner of Income Tax, Central Circle-I, Patna, issued a show-cause-notice to the Appellant as to why prosecution should not be initiated against him, under Sections 277 and 278 of the Income Tax Act, for having filed false returns of income tax. The Appellant replied to the show-cause-notices, inter alia, stating that he has been granted a pardon under Section 306 of the Criminal Procedure Code and thus the show-cause-notice was n