JUDGMENT

(Delivered on the 5th day of May, 2026)

1. The accused are facing trial on a charge for the offences punishable under section 420, 290, 166, 167, 177, 182, 188, 218, 268, 467, 468, 471, 120-B r.w.s.34 of Indian Penal Code, 1860 (hereinafter referred as ‘IPC’) and u/s 12,13,14 of Prevention of Corruption Act.

2. The prosecution case is that ex-member of parliament Dr. Kirit Somaiyya visited Grampanchayat Murud, Tal.Dapoli and thereafter on 16-09-2021 furnished complaint before Upper Chief Secretary, Revenue and Forest Maharashtra State Mumbai about wrong entries taken and assessment of taxes by making entry of construction in the year 2019 in Gat No.446 Murud. On the basis of said complaint it was revealed that Grampanchayat Murud in monthly meeting dated 29-07-2019 by passing resolution 6(22) has taken entry in form A of the record about Gat No.446. While making the said entry it was mandatory for the Grampanchayat to inspect the spot and verify that the building is completed. After that assessment of tax should have been made. But after going through the record it is revealed that the tax assessment was done without going on the spot. No written documents are available with the Grampanchayat about spot inspection. On perusal of Google Earthpro images dated 29-03-2019 and 29-11-2020 it is evident that at the relevant time the building was not completed and the assessment of tax was made prior to completion of the building. The tax was recovered firstly on 14-11-2019 and thereafter it is not revised. The Grampanchayat Murud misused the powers entrusted in them u/s 124 of Maharashtra Grampanchayat Act and cheated the State of Maharashtra.

3. The owner of the property Adv.Anil Dattatraya Parab without completing the building made application to the Grampanchayat Murud on 26-06-2019 for assessment of tax. The then owner of the property accused No.1 Anil Parab Advocate on 02-03-2020 made application to MSEB Sub Division Dapoli to get electricity connection. At the relevant time the construction was going on. On the basis of said document inference can be drawn that Parab Advocate though having knowledge that the building is not completed made representation that it is comleted and applied to grampanhayat thereby cheated the State of Maharashtra. The then Sarpanch Suresh Shankar Tupe, Gramsevak Anant Namdeo Koli without visiting spot i.e. gat No.446 has taken entries in Grampanchayat form No.8 without verifying the completion of instruction and assess the taxes.

4. Accordingly the FIR is lodged by the informant Rupa Mogha Dighe Block Development officer Panchayat Samiti Dapoli at Ratnagiri City Police station, as he was authorized by letter having No. 6/5566/2022 dated 07-11-2022 by the office. Ratnagiri City Police Station registered zero FIR u/s 420 r.w.s.34 of IPC. Then it is transferred to Dapoli Police station. Crime No.177/2022 is registered u/s 420 r.w.s.34 of IPC.

5. On 22-03-2023 the Investigating officer Police Inspector Dapoli Police Station submitted report to add offence u/s 12,13,14 of The Prevention of Corruption Act 1988 and to add section 177, 182,268, 468 of IPC against the accused. Accordingly offence u/s 420, 166, 188, 467, 218, 471, 177, 182, 268, 468, 120-B rws 34 of IPC and u/s 12,13,14 of The Prevention of Corruption Act 1988 were added in offence No.177/2022.

6. The offence under The Prevention of Corruption Act 1988 is exclusively triable by Special Court. Final report is submitted to this Court. The accused pleaded not guilty to the charge and claimed to be tried. The prosecution examined total 22 witnesses. The Statements of the accused under section 313 of Cr.P.C. are recorded. According to the accused they are implicated in a false case. The accused No.1 was Minister and to make him scape goat due to politics between ruling party and opposition false case is registered against him.

7. The learned advocate of the accused Shri.Butala has filed written argument at Exh.387 that as per definition of