IMPORTANT POINT
The main legal point established in the judgment is the requirement for the Judicial Magistrate to pass a reasoned order before directing the registration of an FIR under Section 156(3) of the CrPC.

ORDER :

1. As common question of law and facts are involved in both miscellaneous criminal petitions, they heard analogously and are being disposed of by this common order.

2. The petitioners have preferred this petition under Section 482 of the Code of Criminal Procedure, 1973 (henceforth “CrPC” assailing the order dated 01.10.2022 passed by Judicial Magistrate, First Class, Dabra District Janjgir Champa (C.G.) in un-registered Case/2022 whereby the application under Section 156(3) of the Cr.P.C. filed by respondent No. 2/Income Tax Department has been allowed and directed the concerned SHO to register the FIR under Section 154 of the Cr.P.C. against the petitioners and to investigate the matter in accordance with law. Learned Judicial Magistrate First Class while issuing the direction for investigation has observed that as per the judgment of Hon’ble Supreme Court in the case of Lalita Kumari vs. State of U.P. 2014 (2) SCC 1, if any cognizable offence is intimated to the police then registration of crime is mandatory. It has also been recorded that as per judgment of Hon’ble Supreme Court in the case of Sakri Basu the magistrate has ample power for issuing direction for registration of FIR as per provisions of Section 156(3) CrPC and can also issue direction for investigation thus, learned Judicial Magistrate taking cognizance of the offence and has allowed the application under Section 156(3) CrPC and directed the in-charge police Station to register the Crime number and after investigation final report be submitted.

3. The brief facts as reflected from the record are that Income Tax Department submitted a written complaint to the Station House Incharge Police Station Dabhara, District Janjgir Champa on 29.11.2021 mainly contending that a search and seizure was conducted under Section 132 of the Income Tax Act 1961 on 22.07.2021 in the Dainik Bhaskar Group, which is one of the entities covered under search operation in M/s. D.B. Power Limited. It has also been contended that D.B. Power Limited is setting up of Power Plant Projects of 1200 MW at village Badadhara, Tehsl Dabhara District Janjgir Champa and for establishment of a plant DB Power Limited has purchased/acquired lands from Tribals/Farmers. The details of the land would reveal that 545 acrers of land were purchased under lease hold and 655 acres of land were purchased under free hold. The details of the land further clarified that 444 acres of land has been acquired under Section 4 of the Land Acquisition Act, 1894. It has also been contended that 444 acres of land can be acquired either directly after obtaining permission from District Collector, as it is a tribal land or through CSIDC by paying money to CSIDC who in turn can pay money to the land owners and 101 acres of lands were acquired by them is Government lands. It has also been contended that during search it has also been revealed that Salim Sikandar Ekka had purchased 65.61 acres of lands in his name during the period from 2010 to 2014 and in 2019 for a consideration of Rs. 6,40,47,768/-, out of the total land acquired by the Salim Sikandar Ekka 65.61 acres, DB Power Ltd. has purchased/acquired the lands of 57.38 acres through CSIDC and Collector permission for a consideration of RS. 8,23,96,786/- and Salim Ekka has registered 8.24 acres of land on his name which is yet to be transferred back to DB Power. It has also been contended that 57.38 acres of land was originally purchased by Salim Sikandar Ekka for consideration of Rs. 4,99,73,657/-. It has been contended that M/s. DB Power Ltd and associates have received back the enhanced compensation for the land transfer paid to Shri Salim Ekka which he used to purchase land from Adivasis/Tribals/villagers at a lower price at the first hand. Thus, the provisons of law have been circumvented by using Mr. Salim Ekka as a front. Since the sellers of the land include vulunerable sections of society, it is seen that the company/its promoters/officials, have violated