Free Hospitality and Car - CBEC Chief Commissioner Acquitted in CBI case
GETTING a free hotel accommodation or a car is a normal ‘right' of any revenue officer. Assessees frequently arrange this kind of hospitality and transport to all senior officers (even some juniors) without a murmur (usually).
Officers should be careful while availing this kind of hospitality, for the CBI might be after them. Even assessees must be careful while extending the hospitality, for the CBI might be after them too as this case would show.
The CBI booked a criminal case against Ram Prakash who retired as a Chief Commissioner in Customs and Central Excise, (DG, Service Tax) on the charge that while working as a Commissioner, he had indulged in corrupt practice by abusing his official position as Public Servant in availing hotel accommodation in Hotel Sheraton, New Delhi from 03.7.2009 to 04.7.2009. It is further alleged that accused Ram Prakash had also availed transport facilities from M/s Megha Engineering & Infrastructure Ltd., an assessee during the said period. The Commissioner was Accused No.1 and the assessee Accused No.2.
Recently a Delhi CBI Court acquitted both the accused.
The Court noted:
1. Perusal of the bills towards payment of taxi charges show that the name of the person who has used the taxi is not Ram Prakash. The name mentioned on the bill is of one Ram Prasad.
2. The CFSL report also does not support the prosecution's case since the opinion in this case regarding the handwriting on the vouchers and other documents has been taken twice.
3. Even in the cross examination of the IO he has admitted that the charge sheet is based on voucher no. 964 dated 06.9.2007 which is the bill in the sum of Rs. 3,255/ amount towards taxi charges in the name of Sh. Ram Prasad, C/o M/s Megha Engineering & Infrastructure Ltd. He has admitted that during his investigation he had not come across any assessment or adjudication order or issuance of any Show Cause Notice in any matter qua M/s Megha Engineering & Infrastructure Ltd. during the period of posting of accused Ram Prakash as Commissioner, Hyderabad IV. The IO has also admitted that GEQD, Shimla had not been able to give any opinion on the documents sent in this case as they had found the samples inadequate.
4. M. Sridhar Reddy, Commissioner, Central Excise & Customs, Thiruvananthapuram, Kerala on the other hand has stated in his cross examination that after 12.5.2009 accused Ram Prakash, the then Commissioner had not dealt with the file of M/s Megha Engineering & Infrastructure Ltd. in any manner.
5. (it is clear that) during the period July, 2009 the accused had not been posted as Commissioner, Hyderabad, nor he had dealt with files or matters pertaining to M/s Megha Engineering & Infrastructure Ltd. It has also not come on record by way of any testimony or document that accused was abusing his official position to influence or extend favour to M/s Megha Engineering & Infrastructure Ltd in any manner as a public servant.
The Court found that:
The prosecution was not able to prove beyond reasonable doubt that accused Ram Prakash had used accommodation in the five star hotel and car provided by M/s Megha Engineering & Infrastructure Ltd. Neither any witness has identified the accused to be the same person nor the signatures on any alleged vouchers or bills of the taxi or hotel accommodation could be proved beyond reasonable doubt by the handwriting experts to be of accused Ram Prakash. The Director of M/s Megha Engineering & Infrastructure Ltd. has categorically denied having ever booked any room or having provided any taxi to the accused at any point of time. It has also emerged on record clearly that in the entire investigation the IO had not come across any assessment order or show cause notice issued by accused against his coaccused M/s Megha Engineering & Infrastructure Ltd.
The alleged incident in question pertains to July, 2009 and, therefore, there is no evidence on record that accused had abused his official position to give undue favour to accused M/s Megha Engineering & Infrastructure Ltd. or in July, 2009 he was in any position to show any favour to accused M/s Megha Engineering & Infrastructure by abusing his official position as Government Servant.
The prosecution has, therefore, failed to prove his case beyond reasonable doubt.
The Court placed on record its appreciation for the Senior PP for CBI who has conducted the trial of the case in the best possible manner. However, the witnesses did not support the prosecution on crucial points and, therefore, the benefit of the same has to be given to the accused persons. Accordingly, the accused Ram Prakash and accused M/s Megha Engineering & Infrastructure are given benefit of doubt and are acquitted of the charges framed against them.
For this case CBI had 24 Prosecution witnesses including two Commissioners and some retired officers, most of whom had to travel to Delhi at Government expenses to appear before the Court.
Ram Prakash had an earlier CBI case against him where he was accused of taking a bribe of Rs. 5 lakhs. He was acquitted in that case also (with strictures against CBI) as reported by us in 25.09.2013.