The main legal point established in the judgment is the court's emphasis on the need for substantial compliance with the requirements of the offence and the sparing exercise of the power to quash a criminal proceeding.

1. By this judgment, I shall decide the above mentioned three petitions.

a) The petition, being Crl.M.C. No.225/2011, is filed under Section 482 of the Cr.P.C. for quashing the order dated 18th May, 2011 passed by the Special Judge, CBI in the FIR bearing no.RC-DA1-1998-A-0025 dated 15th April, 1998 registered under Sections 477-A I.P.C. read with Section 13(1)(d)/15 (1) of the Prevention of Corruption Act, which is pending adjudication before the court of Special Judge, CBI whereby the applications of the petitioners for transfer of the matter to the court of the Chief Metropolitan Magistrate, was dismissed.

b) The second petition, being Crl.M.C. No.1068/2014, is filed under Section 482 of the Cr.P.C. for quashing the order dated 21st February, 2014 whereby the application of the petitioner seeking the similar prayer was dismissed despite of Supreme Court judgment.

c) The third petition, being Crl.M.C. No.4153/2014, is filed under Section 482 of the Cr.P.C. against the dismissal of the petitioners’ application.

2. It is the case of the petitioner that despite of the judgment passed by the Supreme Court dated 5th February, 2014 in the matter of CBI vs. Jitender Kumar Singh being criminal appeal No.943 of 2008 and 161 of 2011, the trial court has ignored the prayer of the petitioners application rather the issue raised by the petitioners was postponed at the stage of final arguments.

3. At the time when the incident in question is alleged to have taken place, the petitioner No.1 was the Company Secretary of M/s. Prominent Hotels Limited and the status of the Petitioner No.2 was the same i.e. M.D. of Prominent Hotels Pvt. Ltd.

4. The case of the prosecution is that on the basis of source information on 15th April, 1998 against Mr. V.P.S. Mann, the then Head Assistant (Estate)/NDMC, New Delhi, M/s Prominent Hotels Ltd, Shaheed Bhagat Singh Marg and unknown officials of M/s Prominent Hotels Ltd and others alleging therein that Mr.V.P.S. Mann while working as Head Assistant (Estate) in NDMC, New Delhi during the year 1991-1994 entered into a criminal conspiracy with M/s Prominent Hotels and in furtherance of criminal conspiracy, Mr. V.P.S. Mann falsified the books of accounts by making false/forged and bogus entries dated 23rd January, 1991, 14th February, 1991 and on 22nd February, 1991 amounting to Rs 4 lakh and Rs 3 lakh two times with the intent to cause undue pecuniary benefit to the said Prominent Hotels Ltd.

5. An F.I.R. was registered under Sections 420, All-A 471, 120-B and 511 I.P.C. and Section 13(2) read with Section 13(l)(d) of the P.C Act, 1988 on the 15th April, 1998, inter alia against the petitioner and a public servant Mr. V. P. S. Mann, who has since expired in the year 2010.

6. It was alleged in the FIR that Mr.V.P.S. Mann also did an illegal act of calculating the incorrect arrears of M/s Prominent Hotels Ltd with the intention to give undue pecuniary advantage to the company and corresponding loss to NDMC but the same was detected. As per respondent, the investigation revealed that M/s Prominent Hotels Ltd and NDMC entered into an agreement dated 16th July, 1982 for construction, furnishing, providing facilities and commissioning/management of Youth Hostel by 30th April, 1984 in full and in all respect for the purpose of running the Youth Hostel to cater to low income group student community both within and outside India. Ramesh Kakkar is the Managing Director of M/s Prominent Hotels Ltd. The condition was that the petitioner hotel had to pay the guaranteed amount of Rs.21,08,400/- or 23% of the annual gross turn over of the Youth Hostel business whichever is more from the date of handing over of possession of the plot of land to the licensee. After finalization of the agreement between the company and NDMC the concerned file was to be sent to the account section of Estate Branch for making necessary entries in the demand and collection register with respect to the licence fee and other terms and conditions