ORDER :

M. Dhandapani, J.

1. The present revision petitions have been filed challenging the orders dated 11.2.2019, passed by the XIV Addl. Special Judge (CBI Case), Chennai, in Crl. M.P. Nos. 43/2018, 6054, 6055 and 6056/2019, in and by which the learned trial Judge dismissed the petitions filed u/s. 239 Cr.P.C. for discharge of the respective petitioners from the trial in C.C. No. 29/2006. The present revision petitions have been filed by A-1 to A-4 in the said C.C. No. 29/2006. For the sake of convenience, all the accused, along with the petitioners herein, will be referred to as A-1 to A-6.

2. The petitioner in Crl. R.C. No. 222/2019 is A-l; the petitioner in Crl. R.C. No. 251 of 2019 is A-2; the petitioner in Crl. R.C. No. 373 of 2019 is A-3 and the petitioner in Crl. R.C. No. 247 of 2019 is A-4 in C.C. No. 29/2006. The above accused, viz., A-1 to A-4, along with two other accused, who were arrayed as A-5 & A-6, were charged for the offences u/s. 120-B r/w 420 IPC, 420 IPC and u/s. 13 (2) r/w 13 (1) (d) of the Prevention of Corruption Act, 1988. It is also informed that insofar as A-4 is concerned, the person representing A-4 is since dead and, therefore, his son would be representing the interest of A-4. The said submission is taken on record.

3. The brief facts, necessary for the disposal of these revisions, are as hereunder:-

A-1 and A-2 are officials of the Income Tax Department in the rank of Commissioner of Income Tax. During the year 2001, A-1 and A-2 were Member-1 and Member-2 of the Appropriate Authority of the Income Tax Department, while A-3 was Chief Engineer and posted as Member-3/Technical Member in the Appropriate Authority of the Income Tax Department. A-4 is a private individual and Managing Director of M/s. Arihant Foundations & Housing Ltd., a company involved in the developing and selling of commercial and residential properties, while A-5 is also a private individual and a Director of M/s. Sterling Infotech Ltd. A-6 is an employee of the Registration Department.

4. It is the case of the prosecution that the property owned and developed by A-4 was intended to be purchased by A-5 and in pursuance of the same, agreements of sale and construction, dated 21.10.1999 were entered into between A-4 and A-5. Since the value of the said transaction was over and above the threshold limit of Rs. 25 Lakhs, as contemplated u/s. 269-UC of the Income Tax Act (for short 'IT Act'), falling under Chapter XX-C of the IT Act, which was in force till June, 2002, No Objection Certificate (for short 'NOC') was required to be obtained by A-4 and A-5 for the transfer of the said property. It is to be noted here that Section 269-UC was incorporated in the IT Act mainly for the purpose of curbing black money and also to realise the income tax due and payable from and out of the sale of the immovable property.

5. For obtaining NOC, application under Form 37-1 needs to be submitted to the Appropriate Authority along with the agreement of sale and upon inspection of the property and making necessary enquiries, if the property had not been valued below 15% of the market value, the Appropriate Authority may grant NOC u/s. 269-UC for the transaction to proceed, else, the Appropriate Authority may exercise the option of pre-emptive purchase by the Central Government u/s. 269-UD of the IT Act. Section 269-UN stipulates that the order passed u/s. 269-UC shall not be called in question excepting for any mistake apparent on the face of the record and such of the amendments or corrections in the NOC issued shall be carried out within the period stipulated u/s. 269-UJ of the IT Act.

6. An application in Form 37-1 was submitted on 21.10.99 to the Appropriate Authority along with the agreement of sale and construction by A-4 and A-5, wherein the total sale consideration for the purchase of the undivided share of an extent of 25710 sq. ft. of land