( 1 ) HEARD both sides.

( 2 ) THE petitioner seeks a declaration that the action of the respondents in registering a case in Crime No. 115 of 2004 on the file of the Central Crimes Station, Hyderabad on a fax massage and not dropping the complaint in spite of receiving a letter, dated 3-1 -2005, from the Consulate General of India, jeddah, as arbitrary, illegal and without jurisdiction and for a consequential direction to the respondents to drop the proceedings against the petitioner.

( 3 ) THE factual matrix seems to be that the petitioner was an employee of one Baharoon development Corporation, situated at jeddah, Saudi Arabia. He came to India as a citizen because of his personal reasons. After some time, a complaint has been lodged against the petitioner by an authorized representative of that company for the offences punishable under sections 120-B, 468, 471, 403, 408, 420 i. P. C. read with Section 1091. P. C. before the inspector of Police, Central Crime Station, hyderabad - 5th respondent herein and a case in Crime No. 32 of 2004 was registered. Later, the same was transferred to the 4th respondent herein and the case was reregistered as Crime No. 115 of 2004 and investigation was taken up and the same was being investigated. Challenging the said complaint, the consequential investigation and other actions of the respondents in asking the banks to squeeze the accounts of the petitioner etc. , the present writ petition is filed.

( 4 ) MR. N. Subba Reddy, the learned senior Counsel appearing on behalf of the petitioner, submits that as per Section 188 of the Code of Criminal Procedure, the petitioner cannot be tried nor the offences alleged can be enquired into by the investigating agency unless the previous sanction of the Central Government is obtained.

( 5 ) FOR ready reference, Section 188 is extracted, which is as under:"118. Offence committed outside india:- When an offence is committed outside India:- (a) by a citizen of India, whether on the high seas or elsewhere, or (b) by any person, not being such citizen, on any ship or aircraft registered in India, he may be dealt with in respect of such offence as if it had been committed at any place within India at which he may be found; provided that, not withstanding anything in any of the preceding sections of this Chapter, no such offence shall be inquired into or tried in india except with the previous sanction of the Central Government. "

( 6 ) THE provisions of Clause (a) of section 188 deals with a citizen allegedly committed an offence on a foreign soil. It further makes abundantly clear that no offence shall be enquired into or tried in India except with the previous sanction of the central Government.

( 7 ) SRI O. Kailasanatha Reddy, the learned amicus Curiae, appointed by this Court orally, points out that Section 181 deals with the place of trial in case of certain offences by a Court within whose local jurisdiction the offence was committed or the accused person is found that though an offence is committed in a foreign country, the consequences which followed are partly appear to be in India since the amounts allegedly drawn by resorting to forgery or lying in the Banks in India. For ready reference, sub-section (1) of Section 181, is extracted, which is as under:"181. Place of trial in case of certain offences:- (1) Any offence of being a thug, or murder committed by a thug, of dacoity, of dacoity with murder, or belonging to a gang of dacoits, or of escaping from custody, may be inquired into or tried by a Court within whose local jurisdiction the offence was committed or the accused person is found. "

( 8 ) THEREFORE, an offence can be inquired into or tried by a Court within whose local jurisdiction the offence was committed or the accused person is found.

( 9 ) SIMILARLY he points sub-section (4) of section 181, which is as under:" (4) Any offence of criminal misappropriation or of criminal breach of trust may be inquired into or tried