ORDER :

P.G. AJITHKUMAR, J.

Accused Nos.1 and 8 in C.C.No.7 of 2022 pending before the Court of Enquiry Commissioner and Special Judge, Thrissur filed, respectively, Crl.M.C.No.8095 of 2022 and 2621 of 2023. They seek to quash the charge sheet and further proceeding in C.C.No.7 of 2022.

2. The case of the prosecution as borne out from the final report is as follows:

Accused No.1 was the Inspecting Assistant Commissioner (Intelligence), accused No.2 was the Intelligence Officer and accused Nos.3 as well as 4 were the Intelligence Inspectors, Commercial Taxes, Thrissur. They entered into a conspiracy with other accused for reducing tax rate from 12.5% to 4% of the tax due from M/s.Nano Excel Enterprises Pvt. Ltd to which accused No.5 was the Managing Director and accused No.7, the Director. In furtherance of the said conspiracy, the compounding tax liable to be paid by the said company of Rs.13,06,29,613/- was reduced to Rs.7,00,68,469/-. Thereby the company had a pecuniary advantage of Rs.6,05,61,144/- during the year 2009-2010. In consideration of the same an illegal gratification of Rs.1.5 crores was paid to accused Nos.1 to 4 Which they had shared. Accused Nos.6 and 8 facilitated the