The element of dishonest intention and economic loss are essential for offenses under Sections 420/199/200 IPC.

I.S. MEHTA, J.

1. By way of the above captioned petition filed under Section 482 of the Code of Criminal Procedure, 1973, the petitioners seek to set aside the impugned order dated 24th January, 2015 passed by the learned Additional Sessions Judge, Tis Hazari Courts, New Delhi whereby the revision petition against the orders dated 2nd April, 2008 and charge dated 19th April, 2008 were dismissed and to quash all the proceedings emanating from FIR No. 493 of 1995 under Sections 420/199/200 IPC registered at I.P. Estate, Delhi.

2. The brief facts stated are that, the District Excise Officer, Delhi, made a complaint to SHO of Police Station I.P. Estate on 5th December, 1995 alleging that M/s. Devans Modern Breweries Ltd. Bohri, Talab Tillu, Jammu, Attorney of the firm, Chartered Accountant had applied for grant of L-1 License in the National Capital Territory of Delhi in respect of three brands of beer namely Godfather, Rocky Lager, Gold Ribon Lager and two brands of Indian Made Foreign Liquor (hereinafter referred to as IMFL) namely Double Horse Malted Whiskey and Kashmir XXX Rum through its attorney. Along with their application for L-1 License, the Managing Director- Mr. P.N. Dewan had furnished a declaration of Distillery/Brewery/Winery and affidavit to the office of Excise Commissioner, Delhi, thereby declaring the sale figures of the following IMFL brands for the year 1992-93 and 1993-94 as under:

	Brand Name	1992-93	1993-94
1.	Double Horse Malted Whiskey	44515	63028
2.	Kashmir XXX Rum	22500	41319

3. In the complaint it was further stated that for grant/renewal of L-1 License in Delhi, it was mandatory that the brewery has sale of more than 60,000 cases of whiskey and 25,000 cases of rum for the preceding two years throughout India excluding Delhi. On the basis of affidavits/documents dated 26th May, 1994, 31st May, 1994 and 24th June, 1994 filed by accused persons, L-1 License was granted by the Commissioner of Excise.

4. Thereafter, an inspecting team of Excise Officers went to the distillery on 1st September, 1994 to verify the declared sale figures of the aforesaid brands. The team found that the sale figure for Double Horse Malted Whiskey for the year 1993-94 was 33851.5 cases only and a false figure was furnished to obtain L-1 License in respect of same brand. When the Excise Department received the report that the petitioners had given wrong sales figure to obtain the L-1 License, the license was subsequently cancelled.

5. Consequently, a complaint was filed by the District Excise Officer, Delhi on 5th December, 1995 before the police against the accused persons, alleging that they obtained the L-1 License unlawfully. On the basis of this complaint present FIR No. 493 of 1995 was lodged on 6th December, 1995 and after investigation the police filed charge sheet under Sections 420/468/471 IPC.

6. The learned Metropolitan Magistrate vide order dated 20th October, 2007 directed charges to be framed against the petitioners under Sections 420/199/200 IPC and the formal charge was framed vide order dated 19th November, 2007. The learned Metropolitan Magistrate discharged the Chartered Accountant- Mr. A.K. Anand vide the same order.

7. Subsequently, the petitioners filed a criminal revision petition No. 731 of 2007 in this Court against the orders dated 20th October, 2007 and 19th November, 2007. This Court vide order dated 7th January, 2008 remanded back the case for fresh consideration on the question of framing of charge restricted to two pleas i.e. the charge against the petitioners show that the petitioner had applied for the grant of L-1 License while the actual fact was that the petitioners already held a L-1 License and wanted to add two brands of liquor, in respect of which the false information was given and the second plea was that the learned Metropolitan Magistrate while frami