Rajeev Ranjan Prasad, J.—The sole petitioner in this case is seeking quashing of the First Information Report registered vide Bathnaha P.S. Case No. 45 of 2016 registered under Sections 420, 467, 472, 473 and 120B of the Indian Penal Code. By amending the writ application, the petitioner has further prayed for quashing of the final form no. 226 of 2022 dated 15.07.2022 by which the petitioner has been chargesheeted under Sections 420, 409, 467, 472, 473 and 120B of the Indian Penal Code. The amendment application was allowed by this Court vide order dated 01.08.2022 and an opportunity was given to the State to file its objection by way of an additional counter affidavit. The State has filed its additional counter affidavit whereafter the matter has been heard at length on 01.11.2022 and 03.11.2022.

Brief Facts of the Case

2. As per the First Information Report, M/s Saibya Liquors Private Limited, Sitamarhi (hereinafter referred to as the ‘company’) acted with an intention to commit fraud and thereby causing loss of revenue to the State Exchequer. It is alleged that the company had manufactured 10,327 cases of Officers’ Choice Blue Whiskey, a brand owned by M/s Allied (wrongly typed as ‘Spiced’ instead of ‘Allied’ in the FIR) Blenders and Distillers Private Limited (hereinafter referred to as the ‘Allied Blenders’) for which the company used the FSSAI number of its earlier lessee namely M/s United Spirits Limited (In short ‘USL’) even though the agreement with M/s USL was revoked in past.

3. It is alleged that on coming to know about wrong labelling, the Superintendent of Excise, Sitamarhi vide Memo No. 1189 dated 14.08.2015 issued a show cause notice to the Director of the company and in compliance of the same, the Director of the company admitted to having used the FSSAI number of M/s USL. It is, thus, alleged that the Director and other associated employees of the company acted with an intention to commit fraud by using the FSSAI number of M/s USL in an unauthorised manner by doing business on the identity of another person. With these allegations, the FIR (Annexure ‘1’) has been lodged.

Submission on Behalf of the Petitioner

4. Learned counsel for the petitioner submits that on a bare perusal of the first information report, it would appear that the company has manufactured Officers’ Choice Blue Whiskey as the brand of M/s Allied Blenders. The only allegation against the company is that the company had used FSSAI number which was issued in favour of M/s USL. From the second paragraph of the FIR it would appear that the allegation is that of an attempt to do business on the FSSAI number of M/s USL unauthorizedly and thereby to cause financial loss to the Government.

5. It is his specific submission that it is not the case of the informant that the company had sold any of the manufactured bottles. In course of investigation also the I.O. did not collect any material either to show that the company had sold any one of the 10,327 cases or by his alleged act the company had caused revenue loss to the Government. It is submitted that in such circumstance where the alleged attempt to commit a fraud and to cause loss to the Government has not succeeded, the offence alleged cannot be said to have been committed.

6. It is further submitted that neither in the FIR nor in course of investigation, the informant/investigating agency has found any instance of an act or omission on the part of the company or the petitioner which may be said to be an attempt to ‘commit fraud’. On the contrary, it is an admitted position that:—

(i) The company was engaged in manufacturing of Indian made foreign liquor since 2012 until prohibition was introduced in the State of Bihar w.e.f. 05.04.2016.

(ii) The company entered into a bottling agreement for manufacturing of the various brands owned by M/s USL. Upon obtaining separate license and getting the label registered, the license under the Food Safety Standards Act, 2006 (hereinafter referred to as the ‘FSSA’) w