C.R. Sarma, J.

By this application, filed under Section 482, read with Section 397 of the Code of Criminal Procedure, 1973 (in short, the Cr.P.C.), the petitioner, who is one of the accused persons in Panbazar P.S. Case No. 77/2015, under Sections 120(B)/420/468/471 of the Indian Penal Code, 1860 (in short, the IPC), has prayed for quashing the said proceeding.

2. The petitioner, who is a police officer (IPS), intending to purchase a plot of land from its owner, Sri Mayur Talukdar, situated at Noonmati area, approached the Deputy Commissioner, Kamrup (Metro), Guwahati, vide application, dated 12.9.2011, seeking permission for sale in respect of the said plot of land together with a RCC building standing thereon. The value of the said land, in the said application, was mentioned as Rs. 2,00,000/- per khata.

3. The value of the transaction was fixed at Rs. 15,00,000/- per bigha i.e. Rs. 3,00,000/- per khata and the total sale price of the land stood at Rs. 46,00,000/-. However, on the basis of the note prepared by the Stamp Reporter, the Deputy Commissioner, Kamrup (Metropolitan), Guwahati, by his note, dated 21.12.2011, fixed the total value of the land at Rs. 72, 75,000/-

4. Accordingly, permission being granted, fixing the said value, petitioner paid necessary stamp duty and registration fees on Rs. 72, 75,000/-, the sale deed was executed and registered, on 22.1.2011, in favour of the petitioner.

5. Subsequently, as directed by the Deputy Commissioner, Kamrjup (Metro), Guwahati, the respondent No. 3 i.e. Sri Dhurba Jyoti Das, Addl. Deputy Commissioner, Kamrup (M), Guwahati conducted an enquiry into the matter and submitted a factual report, dated 17.06.2013, relating to fixation of land value and issue of NOC. The said report reads as follows:

"GOVERNMENT OF ASSAM

OFFICE OF THE DEPUTY COMMISSIONER

KAMRUP METROPOLITAN DISTRICT, GUWAHATI

No.

Dated 17/06/13

To,

The Deputy Commissioner

Kamrup Metropolitan District,

Guwahati

Sub: - Factual report relating to fixation of land value and issue of NOC thereof in favour of Shri Anurag Agarwal and Shri Anivesh Kr Goel

Ref: - NOC no. KRM (M) 5/2010/9300 dated 04/11/2011.

Sir,

With reference to the above cited subject, I have the honour to submit herewith factual report in regard to the subject cited above-

1. On 2/9/2011 seller Shri Mayur Talukdar submitted petition to Circle officer, Guwahati Revenue Circle for obtaining NOC for land sale of the following scheduled land in favour of Shri Anurag Agarwal and Shri Avinesh Kr. Goel.

Schedule of the land

Mauza-Ulubari

Village-Noonmati

PP No.-248

Dag No.-185

Area-64.95 Are, Class of land-Ditiwa (second class)Basti.

2. The Circle Officer, Guwahati submitted the required report for land sale to the Deputy Commissioner, Kamrup(Metro) on 20/10/11 stating the land as hilly land and assessing the value as i) Rs. 10, 00,000.00 per bigha as per actual consideration between seller and buyer(as per their application) and ii) Rs. 75, 00,000.00 per bigha as per notified zonal valuation dated 20/08/2011 (photo copy enclosed at annexure-i).

3. On the basis of the report received from the Circle Officer, Guwahati ADC, I/C, Land sale Branch, Sri Nareswar Upadhayaya, ACS. issued NOC for land sale at the rate of Rs. 20 lac per bigha vide office order no. KRM (M)/5/2010/9300 dated 04/11/2011 mentioning that it is a highly land as stated in the report of circle Officer, Guwahati Revenue Circle in column 8 of prescribed format for report. However, no detail justification was found to be elaborated in the check list or in the concerned file (Photo copy of NOC is at Annexure-ii).

4. On 23/11/2011 seller, Sri Mayur Talukdar submitted petition requesting to reduce the land value from 20 lakh to 10 to 15 lakh. Receiving the petition the ADC directed the branch to put up the petition in concerned file along with the original proposal. Concerned Asst. put up the petition in file no. KRM(M) 17/2011 (part) for necessary order detailing the contents of the petition that the seller has requ