IMPORTANT POINT
The main legal point established in the judgment is the requirement of prior approval for investigation under Section 17A of the Prevention of Corruption Act, 1988, as amended, and its implications for cases involving public servants and allegations of corruption.

JUDGMENT :

SHAMPA DUTT (PAUL), J.

1. The present revision has been preferred praying for quashing of the proceedings being ACB Police Station Case No. 4/2020 dated 05.03.2020 under Section 7(c) of the Prevention of Corruption Act, 1988 as amended vide Prevention of Corruption (Amendment) Act, 2018 and Sections 409/120B of the Indian Penal Code now pending before the Court of the Learned Additional District and Sessions Judge, Bench II, City Sessions Court, Calcutta (Corresponding to Special Case No. 5 of 2020).

2. The petitioners' no. 2 and 3 herein are the directors of a company named and styled as “Shiv Shakti Sponge Iron Pvt. Ltd.” The petitioner no. 1 is an erstwhile director of the said company, which has its office at 238-B, AJC Bose Road, 3rd Floor, Kolkata-700020. The said company is involved in the business of manufacturing of sponge iron and trading of iron and steel products.

3. The genesis of the present imbroglio and enmeshment is that:

On 22.09.2012 one Purushottam Prashar, being the Chief Financial Officer of Amit Group of Companies, sent an email dated 22.09.2012 to a company named and styled as “Godrej and Boyce Manufacturing Company Ltd.” a requesting to appoint the said company, namely M/s Shiv Shakti Sponge Iron Ltd. as the authorized sales representative of the brand “Godrej” in accordance to the discussions which took place by and between the parties. On the self-same date, the company named and styled as “Godrej and Boyce Manufacturing Company Ltd.” authorized the said company for supply of almirahs and storage racks of the brand “Godrej” to Sarba Siksha Mission, Nadia District. The Sarba Sikhsha Mission, was initiated for the purpose of setting up infrastructure of school libraries etc. for the government schools. The aforesaid company named and styled as “Godrej and Boyce Manufacturing Company Ltd.” through its erstwhile authorized representative, had intended to obtain the tender for supply of school racks and almirahs of the brand “Godrej” in the government schools of Nadia District as per the aforesaid mission. Initially the said company namely “Godrej and Boyce Manufacturing Company Ltd.” had made an offer to the District Project Director, SSM, Nadia District, for the tender of the above-mentioned work.

4. On 24.09.2012, the said company named and styled as “Godrej and Boyce Manufacturing Company Ltd.” sent a letter addressed to the District Project Director, of Sarba Shiksha Mission, stating therein that their offer (which had a validity period of 30 days) has expired and also informed the District Project Director, to contact the said company with regard to any further requirement.

5. The District Project Manager, SSM, Nadia (being the District Magistrate) thereafter issued a letter dated 18.10.2012 to the said company, wherein the said company was required to furnish the rates of 2602 numbers of “Godrej multiflex rack (open type)” and 541 numbers of “Godrej KD plain Almirah.”

6. In compliance with the aforesaid letter, the said company through its authorized representative sent an offer letter dated 19.10.2012, to the District Project Director, SSM, Nadia for supply of the aforesaid requirements. The price quoted by the said company was to the tune of Rs. 3,45,15,343.28/-. It is germane to highlight that duty of the said company (being the authorized dealer of Godrej projects), is to procure the aforesaid numbers of racks and almirah of “Godrej” brand, and supply the same to the said schools.

7. The offer made by the said company was accepted and vide Memo No. 1714/SSM dated 31.10.2012, the District Project Director, SSM, Nadia, issued a work order for delivery of 2602 numbers of Godrej multiflex Rack (Open type) and 541 numbers of Godrej KD plain Almirah, to 37 numbers of CLRC constituting of various primary and upper primary schools within. The quantity of the aforesaid items which was supposed to be delivered to each of the said 37 numbers of CLRC consisting of primary and upper primary schools was su