The main legal point established in the judgment is the applicability of Section 156(3) of the Code of Criminal Procedure to cases under the Prevention of Corruption Act 1988, and the requirement of previous sanction under Section 19 for sending a private complaint for investigation.

P.S. Rana, J.

Present petition is filed under Section 482 of the Code of Criminal Procedure 1973 for quashing order dated 24.5.2014 passed by learned Special Judge District Sirmour at Nahan HP in Application No.92-Cr.M/4 of 2014 titled Smt. Gita Singh Vs. Deputy Superintendent of Police SV & ACB Nahan District Sirmour HP whereby learned Special Judge Sirmour District at Nahan has sent private complaint filed under Section 156(3) Cr.PC relating to offence under Section 7 and 13(2) of Prevention of Corruption Act 1988 to DSP State Vigilance and Anti Corruption Bureau Nahan District Sirmour HP to make investigation in accordance with law.

BRIEF FACTS OF THE CASE:

2. Smt. Geeta Singh wife of Sh Rattan Singh resident of Set No.25 Type IV Government Colony Kasumpti Shimla Tehsil and District Shimla HP filed application under Section 156(3) Cr.PC for registration and investigation of case under Sections 7 and 13(2) of Prevention of Corruption Act 1988 against Ganesh Dutt Thakur Excise and Taxation Officer. There is recital in the complaint filed under Section 156(3) Cr. PC that Ganesh Dutt Thakur was posted as Excise and Taxation Officer (Flying Squad) Parwanoo in the year 2012. There is further recital in complaint that while Ganesh Dutt Thakur posted as Excise and Taxation Officer (Flying Squad) Parwanoo procured copies of Annual VAT Returns/Account books for the year 2005-06 to 2008-09 of M/s Jay Aay Alloys (P) Ltd. Kala Amb. There is further recital in complaint that on scrutiny of said returns Ganesh Dutt Thakur Excise and Taxation Officer found that firm had evaded VAT by claiming excess Input Tax Credit and thereafter Ganesh Dutt Thakur Excise and Taxation Officer issued show cause notice dated 9.6.2010 to the firm proposing to impose additional demand of Rs.2584579/- (Twenty five lacs eighty four thousand five hundred seventy nine) upon firm. There is further recital in complaint filed before learned Special Judge District Sirmour at Nahan HP that after hearing firm Ganesh Dutt Thakur ETO reduced additional amount to Rs. 147817/- (One lac forty seven thousand eight hundred seventeen). There is further recital in complaint that Ganesh Dutt Thakur ETO after issuance of notice dated 9.6.2010 obtained pecuniary benefit from the firm and reduced additional demand of VAT to Rs.147817/- (One lac forty seven thousand eight hundred seventeen) from an amount of Rs. 2584579/- (Twenty five lacs eighty four thousand five hundred seventy nine) and caused wrongful loss to the government and obtained wrongful gain himself and for the firm. There is further recital in complaint that on dated 14.11.2012 on the basis of separate and independent information SV&ACB registered FIR No.3/2012 at police station Chamba against Ganesh Dutt Thakur ETO for possessing disproportionate assets. There further recital in complaint that Ganesh Dutt Thakur ETO was found to possess a hotel and a restaurant at Nadaun, a valuable piece of land at Indora, a resort at Nainikhad, a multi storey marble house at Chamba and two flats at Baddi. Complainant Smt. Geeta Singh requested learned Special Judge District Sirmour at Nahan HP for registration of FIR and investigation of case under Section 156(3) Cr.PC in public interest.

3. Learned Special Judge District Sirmour at Nahan passed following order:

24.5.2014 Present: Sh R.L. Garg Advocate for the applicant. Office report seen. It be registered. Heard. Serious allegations have been levelled in the complaint hence this complaint is sent to the DSP State Vigilance and Anti Corruption Bureau Nahan District Sirmour HP to make investigation in accordance with law. Application along with copy of this order be sent forthwith. Papers of this Court be completed and consigned to the record room.

Announced:

May 24,2014.

Sd/-

Special Judge Sirmour District at Nahan HP.

4. Feeling aggrieved against the order dated 24.5.2014 petitioner filed present petition under Section 482 Cr.PC.

5. Court heard learned Advocate appearing on behalf o