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2014 Supreme(SC) 1224

SUPREME COURT OF INDIA
R.M Lodha, CJI., Madan B. Lokur, Kurian Joseph, JJ.
Manohar Lal Sharma - Petitioner
Versus
The Principal Secretary & Others - Respondents
W.P(C) NO. 120 of 2012
Decided On : 25-07-2014

Advocate Appeared:
Mr. Prashant Bhushan, Mr. Pranav Sachdeva, Mr. Satyajit A. Desai, Ms. Anagha S. Desai, Ms. Jyoti Mendiratta, Mr. Ranjit Kumar SG, Mr. Maninder Singh A.S.G., Mr. Arijit Prasad, Mr. Ranjit Singh, for Ms. Anil Katiyar, Mr. Amrendra Sharan Sr. Adv, Mr. Amit Anand Tiwari, Mr. Sanchit Guru, Mr. Ashutosh Jha, Mr. Avinash Tripathi, Mr. Abhinav Raghuvanshi, IA by Sponge Iron Mr. Mahesh Agarwal Adv. Ms. Neena Nagpal, Mr. E. C. Agrawala, CVC Ms. Mukti Chowdhary, Ms. S. Setia, Mr. Ramesh Babu M.R., West Bengal Mr. Anip Sachthey, Mr. Saakar Sardana, Mr. Tapesh K. Singh, Mr. Mohd. Waquas, Mr. Sukant Vikram, Mr. Kumar Anurag Singh, Telangana Mr. D. Mahesh Babu, Mr. Amjid Maqbool, Maharashtra Mr. Sanjay Kharde, Mr. A.P. Mayee, Chhattisgarh Mr. Ravindra Shrivastava, Sr. Adv. Mr. Apoorv Karup, Mr. C.D. Singh, Ms. Sakshi Kakkar, Odisha Ms. Kirti Renu Mishra, West Bengal Mr. Anip Sachthey, Ms. Shagun Matta, Mr. Saakaar Sardana, Madhya Pradesh Mr. Mishra Saurabh, Ms. Vanshaja Shukla, Mr. Ankit Lal, Mr. A.N. Singh, Ms. Mamta Saxena, Mr. Bhavanishankar v. Gadnis, Mr. Milind Kumar, Mr. Gaurav Juneja, Mr. Soman Aheeen, Mr. Sanjeev Kumar, for M/s. Khaitan, Ms. Aparna Jha, Ms. Prerna Kumari, Ms. Mala Dubey, Mr. Siddhartha Arya, Ms. Kamini Jaiswal, Advocates.

Headnote:

Income Tax Act – Tax – In light of I.A. No. 9689 of 2014 made by the income tax authorities, it is clarified that the order passed by this Court shall not come in the way of Income Tax Authorities of competent rank to inspect the documents seized by CBI in connection with the coal block allocation case of M/s. Hindalco Industries Ltd – or any other case with the objective of ascertaining whether the same are relevant from the perspective of proceedings under the Income Tax Act in the cases of Aditya Birla group or any other case and to obtain copies of documents so ascertained to be relevant –Held, Court direct the competent authorities to issue requisite notifications appointing Mr. Bharat Prashar, an officer of Delhi Higher Judicial Service as Special Judge for the above 6 purpose. – Notifications shall be issued within two weeks from the date of communication of copy of this order. – Court also order that Mr. R.S. Cheema, senior advocate shall be appointed as Special Public Prosecutor by the Government of India to conduct the prosecution of the offences pertaining to coal block allocation matters on behalf of CBI and Enforcement Directorate. – On such appointment, Mr. R.S. Cheema may choose two other advocates, who, in his opinion, will be of assistance in the matter. While doing so, Mr. R.S. Cheema may keep in view the magnitude and complexities of the case. – Special Public Prosecutor shall have access to the entire evidence/material including case diaries collected in the course of investigation. – Order Accordingly

ORDER :

I.A. No. 9689 of 2014 in W.P. (Crl.) No. 120 of 2012:

In light of I.A. No. 9689 of 2014 dated 23.4.2014 made by the income tax authorities, it is clarified that the order dated 8.5.2013 passed by this Court shall not come in the way of Income Tax Authorities of competent rank to inspect the documents seized by CBI in connection with the coal block allocation case of M/s. Hindalco Industries Ltd. or any other case with the objective of ascertaining whether the same are relevant from the perspective of proceedings under the Income Tax Act in the cases of Aditya Birla group or any other case and to obtain copies of documents so ascertained to be relevant.

I.A. No. 9689 of 2014 stands disposed of.

Crl. M.P. No. 11736 of 2014 in W.P. (Crl.) No. 120 of 2012:

Crl. M.P. No. 11736 of 2014 is rejected.

I.A. Nos. 9 & 10 of 2014 in WP (C) No. 463 of 2012:

I.A. Nos. 9 & 10 of 2014 are rejected.

W.P.(Crl.) No. 120 of 2012 and W.P. (C) No. 463 of 2012:

With regard to the item No. 1 serial No. 11 of the report dated 2.7.2014 submitted by two Vigilance Commissioners, some difficulty has been pointed out by the CBI in the submission note dated 25.7.2014.

2. CBI may bring above difficulty to the notice of the two Vigilance Commissioners.

3. An appropriate order on the submission note of the CBI shall be passed by us after the remarks are submitted by the Central Vigilance Commission (CVC).

4. In pursuance of our order dated 18.7.2014, the Registrar General, Delhi High Court has intimated to the Secretary General of this Court that the Hon'ble the Chief Justice of Delhi High Court has been pleased to nominate Mr. Bharat Prashar, an officer of Delhi Higher Judicial Service for being posted as Special Judge to deal and exclusively try the offences pertaining to coal block allocation matters under the Indian Penal Code, 1860, Prevention of Corruption Act, 1988, Prevention of Money-Laundering Act, 2002 and other allied offences.

5. We, accordingly, direct the competent authorities to issue requisite notifications appointing Mr. Bharat Prashar, an officer of Delhi Higher Judicial Service as Special Judge for the above 6 purpose. The notifications shall be issued within two weeks from the date of communication of copy of this order.

6. We also order that Mr. R.S. Cheema, senior advocate shall be appointed as Special Public Prosecutor by the Government of India to conduct the prosecution of the offences pertaining to coal block allocation matters on behalf of CBI and Enforcement Directorate. On such appointment, Mr. R.S. Cheema may choose two other advocates, who, in his opinion, will be of assistance in the matter. While doing so, Mr. R.S. Cheema may keep in view the magnitude and complexities of the case.

7. The Special Public Prosecutor shall have access to the entire evidence/material including case diaries collected in the course of investigation.

8. We direct the CBI to render all necessary assistance to the Special Public Prosecutor.

9. All cases pending before different courts in Delhi pertaining to coal block allocation matters shall stand transferred to the court of Special Judge as afore-noted.

10. We also make it clear that any prayer for stay or impeding the progress in the investigation/trial can be made only before this Court and no other Court shall entertain the same.

11. List this group of matters on 1.9.2014 at 2 P.M.

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