{"id":144123,"date":"2005-12-07T00:00:00","date_gmt":"2005-12-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/d-s-p-chennai-vs-k-inbasagaran-on-7-december-2005"},"modified":"2017-04-21T05:43:59","modified_gmt":"2017-04-21T00:13:59","slug":"d-s-p-chennai-vs-k-inbasagaran-on-7-december-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/d-s-p-chennai-vs-k-inbasagaran-on-7-december-2005","title":{"rendered":"D.S.P., Chennai vs K. Inbasagaran on 7 December, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">D.S.P., Chennai vs K. Inbasagaran on 7 December, 2005<\/div>\n<div class=\"doc_author\">Author: A Mathur<\/div>\n<div class=\"doc_bench\">Bench: B.N.Agrawal, A.K. Mathur<\/div>\n<pre>           CASE NO.:\nAppeal (crl.)  480 of 2002\n\nPETITIONER:\nD.S.P., Chennai\t\t     \t\t\t      \n\nRESPONDENT:\nK. Inbasagaran\t\t                              \n\nDATE OF JUDGMENT: 07\/12\/2005\n\nBENCH:\nB.N.Agrawal &amp; A.K. Mathur\n\nJUDGMENT:\n<\/pre>\n<p>J U D G M E N T <\/p>\n<p>A.K. MATHUR, J.\n<\/p>\n<p>\tThis appeal  is directed against an order of the Madras High<br \/>\nCourt whereby the Single  Bench of the High Court has acquitted<br \/>\nthe accused  by its order dated 11th July, 2001 passed in Criminal<br \/>\nAppeal No.231\/2000. Hence the present appeal has been filed<br \/>\nagainst the order of acquittal by the Deputy Superintendent of<br \/>\nPolice, Chennai.\n<\/p>\n<p>\tBrief facts which are necessary for disposal of this appeal<br \/>\nare that the accused-respondent, Mr. K. Inbasagaran was a senior<br \/>\nI.A.S. Officer of the Government  of Tamil Nadu  who stood<br \/>\ncharged for offence  punishable under Section 13(2) read with<br \/>\nSection 13(1)(e) of the   Prevention of Corruption Act,  1988<br \/>\n(hereinafter to be referred as an &#8220;Act&#8221;) and was found guilty,<br \/>\nconvicted and sentenced by the learned Special  Judge (XIth<br \/>\nAdditional Judge, City Civil Court) at Madras  to undergo rigorous<br \/>\nimprisonment for one year and  also  to pay a fine of Rs. 5,000\/-,<br \/>\nin default to undergo Rigorous Imprisonment for  three months.\n<\/p>\n<p>\tAggrieved against this Order, the accused preferred an<br \/>\nappeal before the Madras High Court at Chennai and the learned<br \/>\nSingle Judge of the Madras High Court acquitted the accused  of<br \/>\nthe aforesaid charges.   Hence, the present appeal filed by the<br \/>\nState of Tamil Nadu through the Deputy Superintendent of<br \/>\nPolice, Directorate of Vigilance and Anti-Corruption, Chennai.\n<\/p>\n<p>\tThe accused,  Inbasagaran obtained B.E.   Hons. Degree and<br \/>\njoined Indian Navy  as an Officer during 1965.  Later on   he<br \/>\nentered  the Indian Administrative Service during 1970 and was<br \/>\nallotted the Tamil Nadu Cadre.   During 1982 he went to America<br \/>\nfor  studies  alongwith  his wife and children.  He worked in<br \/>\nvarious capacities under the Government of Tamil Nadu, like<br \/>\nManaging Director  of  Tamil Nadu Chemical Products,  Chairman<br \/>\nof Tamil Nadu Leather  Corporation and lastly he was  appointed<br \/>\nas a Secretary to the  Health Department.  According to<br \/>\nprosecution on 13th September, 1993 and on 14th September, 1993<br \/>\nthere was a raid by the  Income-tax Authorities in the house of<br \/>\nthe accused.  The raid  by Income-tax  Department  yielded  a<br \/>\nhuge amount of cash amounting to Rs. 30 lakhs, 7 gold biscuits<br \/>\nweighing 819 grams,  $1118  and  certain documents regarding<br \/>\npurchase of immovable properties and also  fixed deposit receipts<br \/>\nof the Bank for Rs. 25,000\/-  in the name of third parties.   The<br \/>\nIncome-tax Authorities registered the case but subsequently<br \/>\nthey referred the matter on 15.2.1994  to  the State Government<br \/>\nto take departmental  action  against the accused.   The<br \/>\nGovernment of Tamil Nadu initiated the disciplinary proceedings<br \/>\nagainst the accused during February, 1994.  A parallel criminal<br \/>\nproceedings was also taken by the Department regarding  the<br \/>\nassets  unearthed at the time of raid by the  Income-tax<br \/>\nDepartment.  However, the charges against the  accused were<br \/>\ndropped  with a warning to the accused in disciplinary proceedings<br \/>\nand the criminal case was also  closed on  mistake of facts.   P.W.<br \/>\n51 S. Ganapathy Iyer  an Assistant Commissioner of Income-tax,<br \/>\nChennai Circle-1 (II),  held   an inquiry regarding the huge amount<br \/>\nof cash unearthed for the purpose of Income-tax assessment and<br \/>\ncame  to the conclusion  that the  said assets belonged to the<br \/>\naccused.   On the basis of the  inquiry by PW-51, the criminal<br \/>\ncase against the accused was reopened   as per  the Order of the<br \/>\nSpecial Judge passed in Crl. M.P. No. 7453\/1996 on 9.12.1996.<br \/>\nPW-53 Vishwanathan, Deputy Superintendent of Police, V&amp;AC,<br \/>\nChennai City-1, continued investigation  at the instance of the<br \/>\nSpecial Judge, Madras. This reopening of the case was<br \/>\nchallenged by the  accused-petitioner by filing  Crl. M.P.<br \/>\n6812\/1997 before the Madras High Court but it was dismissed by<br \/>\nthe Court on 24.2.1998.   After  the permission by the Special<br \/>\nJudge to reopen the case, the investigation was taken up by the<br \/>\nPW-53, Viswanathan, he issued notice to the  accused, his wife<br \/>\nand children to appear before him but they did not appear.<br \/>\nAfter closing  of the investigation, a charge-sheet was filed<br \/>\nbefore the Special  Judge that the accused  had  committed<br \/>\noffence under Section 13(2) read with Section 13(1)(e) of the<br \/>\nAct on 4.11.1997.\n<\/p>\n<p>\tThe prosecution examined 53 witnesses as PWs  1 to 53 and<br \/>\nmarked  &amp; executed  documents as Exs. P.1 to P.185.<br \/>\nThe accused denied the charges and  according to the<br \/>\naccused the assets  which had been unearthed during the raid by<br \/>\nthe  Income tax  department was not his assets but  they were<br \/>\nthe  assets of his wife who was running certain companies.<br \/>\nAccording to him,  his wife accompanied him  when  he went to<br \/>\nAmerica  where she worked in a pharmaceutical company  and also<br \/>\nas a clerk in State Bank of India and  she earned salaries and was<br \/>\nalso assessed by Income tax Department in America.   At the<br \/>\ntime of her return from America,  she brought cash, video<br \/>\ncamera and a computer.   Video camera and computer were<br \/>\nrevenue earning assets, his wife leased out the video camera for<br \/>\nmarriage coverage  and earned  sufficient monies. She had<br \/>\nstarted a computer  concern   under the name and style of Tamil<br \/>\nNadu Computer Service by incurring a loan of  Rs. 2,00,000\/- by<br \/>\nPunjab National Bank.   The computer centre also generated<br \/>\nfunds.   It was also stated  that apart from this,  his wife had<br \/>\nfloated three concerns one  in the name and style of A.V.J.,<br \/>\nMarketing Service, a proprietory concerned of  her own which<br \/>\nwas having franchise for sale  of hypo-dermic needles in Tamil<br \/>\nNadu and Andhra Pradesh,  another in the  name  and  style of<br \/>\nM\/s Southern Rims (P) Ltd. which was manufacturing cycle rims<br \/>\nand  another company  in the name of M\/s Silver Shoes (P) Ltd.<br \/>\nwhich was manufacturing shoe uppers    It was alleged that she<br \/>\nwas Director  of  two companies and  amounts of the two<br \/>\ncompanies were in her possession which she kept in her house.<br \/>\nOut of $1118, $800 belonged to his wife which she had earned as<br \/>\nsalary  in U.S.A. and $ 318 belonged to his son-in-law, S.<br \/>\nRajasankar who went to Europe in September, 1988 for which he<br \/>\nobtained F.T.S.  of $500 out of which he saved $318.   Regarding<br \/>\nthe purchase of immovable properties, he stated that  for the<br \/>\npurpose of a factory for M\/s Silver Shoes (P) Limited,  land was<br \/>\npurchased  at Vannagaram in the name of Rajasankar who<br \/>\nhappened to  be the Managing Director of the company with the<br \/>\nfunds of the  company.   Regarding  cash of Rs. 30 lakhs<br \/>\nrecovered from his house, it was urged that a sum of Rs. 29 lakhs<br \/>\nwas unaccounted money obtained by sale of cycle rims and shoe<br \/>\nuppers by the two companies without bill and  that  money<br \/>\nbelonged to her companies.  Regarding Rs. 1 lakh,  it was stated<br \/>\nthat amount  belonged to PW-46  Girish A. Darvey.\n<\/p>\n<p>It was submitted that he had no proprietary  control over<br \/>\nsum of Rs. 30 lakh seized by the Income-tax  Department as it<br \/>\nbelonged to the  unaccounted  money of his wife.   Regarding Rs.<br \/>\n19 lakhs deposited in various branches of Punjab National Bank in<br \/>\nKarnataka State,  it  was  submitted that all these monies<br \/>\nbelonged to the companies owned by his wife and the same was<br \/>\ndeposited at the instance of his wife.   The accused justified<br \/>\nthese unaccounted money by  examining himself as D.W.13<br \/>\nalongwith other  witnesses as D.Ws. 1 t o 12.  including his wife<br \/>\nand  had also got the  documents exhibited as D.1 to D.99 to<br \/>\nsubstantiate his allegation.\n<\/p>\n<p>\tThe  Special Judge discussed the evidence  on record<br \/>\nand found that the purchase of  gold biscuits, US dollars and cash<br \/>\nrecovered from  the house of the accused belonged the accused<br \/>\nand source of money  for the purchase of land also traceable to<br \/>\nthe accused.   Learned trial court also found that deposit of Rs.<br \/>\n19 lakhs made in various banks in Punjab National Bank at<br \/>\nBangalore was that of the accused  and it was deposited in benami<br \/>\nnames.  The  learned trial court held that assets worth Rs.<br \/>\n54,50,510\/-  was found in the possession of accused and<br \/>\naccordingly held  him guilty as aforesaid.\n<\/p>\n<p>\tOn appeal by accused, learned  Single Judge of the<br \/>\nMadras High Court examined the findings as well as the judgment<br \/>\nof  the learned trial Court   and came to the conclusion that  the<br \/>\nrecovery of sum of Rs. 29 lakhs at the house of the accused was<br \/>\nnot  in  exclusive possession  of the accused.   So far as Rs.1 lakh<br \/>\nfound on the dining table  is concerned, it belonged to one  Girish<br \/>\nDavey who appeared  in the witness box as PW 46 and was<br \/>\nrepresentative of pharmaceutical company, Ranbaxy    and the<br \/>\nlearned  Single Judge of the High Court also held  that Rs.  1 lakh<br \/>\nkept in plastic bag  and  two packets of sweets  found on the<br \/>\ndining table at the time of raid,  belonged to Girish  and it does<br \/>\nnot belong to the accused.   Learned Single Judge also found that<br \/>\nsince the entire money has been admitted by his wife who had<br \/>\ncome in witness box  as DW-12 &amp; admitted  that  she  earned this<br \/>\nmoney by  selling cycle rims and leather shoe uppers without any<br \/>\nbill  and  this money belonged to her and  she had  made a clean<br \/>\nbreast before the Income tax authority and thereby she had<br \/>\naccepted this  unaccounted money being belonging  to her.<br \/>\nTherefore, learned Single Judge held that this  unaccounted<br \/>\nmoney did not  belong to the accused.  So far as the recovery of<br \/>\nthe $1118  is  concerned, the learned Single Judge  found the<br \/>\nexplanation satisfactory and his son-in-law has been found  to be<br \/>\nguilty by foreign exchange authorities and fined. Likewise, the<br \/>\nlearned Single Judge also found the purchase of gold biscuits by<br \/>\nhis wife  has been properly explained and  likewise, the purchase<br \/>\nof the property by the wife from her unaccounted money and<br \/>\nalso found that the money  belonged to his wife and she has made<br \/>\na clean breast   before the Income-tax Officer.  Hence, after<br \/>\nhearing both the parties the learned Single Judge acquitted the<br \/>\naccused and held that the money was not found from the<br \/>\npossession of  the accused  and it was unaccounted  money<br \/>\nbelonged  to  his wife who was  dealing with  various business and<br \/>\nit was also pointed out that  Income-tax authorities had assessed<br \/>\nthe money in her account, it was also held that no unaccounted<br \/>\nmoney has been recovered from the exclusive possession of the<br \/>\naccused, hence learned Single Judge acquitted the accused.<br \/>\nAggrieved against this,  the present appeal was filed  by the<br \/>\nState, through Deputy Superintendent of Police, Vigilance.\n<\/p>\n<p>\tWe have heard learned counsel for the State as well<br \/>\nas  the Respondent-in-person and his counsel.   Learned counsel<br \/>\nfor  the State has taken us through  the entire  evidence  and has<br \/>\ntried to emphasize that  the plea  taken by the wife of the<br \/>\naccused  that the money belonged to her was  with a view to<br \/>\nshield her husband  and his wife is only a decoy to protect her<br \/>\nhusband.   She has owned the entire money being  the black<br \/>\nmoney, from her business.   And she has accepted that all the<br \/>\nmoney  which had been recovered from her house, the money<br \/>\nwhich has  found deposited in the banks and the  immovable<br \/>\nproperties which were  purchased,   was done by her  and she<br \/>\nowes the entire responsibility and  she had disclosed to the<br \/>\nIncome-tax department.  The  Income-tax department has<br \/>\nassessed all this money in her hands  and assessment   order has<br \/>\nbeen passed by the Income-tax Officer and in the appeal it has<br \/>\nbeen affirmed.    In short, in fact all the  money which has been<br \/>\nrecovered at the house of the accused in cash, in kind and the<br \/>\ndocuments  of  properties  purchased at various parts in<br \/>\nKarnataka and Tamil Nadu  she has owned it.   Therefore, the<br \/>\nwife has taken the full responsibility of this black money and<br \/>\nowned the same.\n<\/p>\n<p>\tLearned counsel  for the State  states that the money<br \/>\nbelongs to   the accused since he  was  a Secretary to the<br \/>\nGovernment of Tamil Nadu  in the Medical Health Department<br \/>\nand it is alleged that  on the relevant date  Girish Davay  came<br \/>\nwith the cash  and sweets which were lying on the  dining table<br \/>\nand it was recovered from the dining table.  In fact this money<br \/>\nwas brought for gratification to raise the purchase  price of the<br \/>\nmedicine,  &#8216;Fortwin&#8217; which was manufactured by the company of<br \/>\nwhich Girish Davey  was one of  the  Senior Representative.<br \/>\nLearned counsel for the appellant invited our attention to the<br \/>\nfollowing decisions of this Court.\n<\/p>\n<p>i.\tAIR 1960 SC 7 [ C.S.D.Swami v. The State ]<br \/>\nii.\t(1981) 3 SCC 199 [ State of Maharashtra v.\n<\/p>\n<p>Wasudeo   Ramchandra Kaidalwar]<\/p>\n<p>iii.\tAIR 1988 SC 88 [State of Maharashtra v.\n<\/p>\n<p>Pollonji DarabshawDaruwalla]<\/p>\n<p>iv.\t(1991) 3 SCC 655 [ <a href=\"\/doc\/1269046\/\">K.Veeraswami v. Union of<br \/>\nIndia &amp; Ors.<\/a>]<\/p>\n<p>v.\t(1999) 6  SCC  559 [ P.Nallammal &amp; Anr. V. State<br \/>\n                           represented by Inspector of Police]<\/p>\n<p> As against this, learned counsel for the respondent as well<br \/>\nas the respondent in person have submitted  that the act of<br \/>\nrecovery of the money,  the deposits in the bank and purchase of<br \/>\nthe property is not disputed but the question is whether it was in<br \/>\nthe possession of the accused or not?\n<\/p>\n<p>\tIt was pointed out that  in fact  all the money<br \/>\nbelonged  to  his wife  as she was running three companies and<br \/>\nshe had admitted that out of  the unaccounted  sale of rims of<br \/>\ncycle    as well as  the leather shoe uppers without bills she<br \/>\nearned this huge  wealth and she had owned it.  Therefore,<br \/>\nrecovery in this raid  by  Income-tax department cannot  be<br \/>\nconsidered to be  from exclusive  possession of the accused.<br \/>\nSpecially  when the wife who has come in witness box as DW-12<br \/>\nand  accepts  it that she has earned  all  this money by sale of<br \/>\ngoods without bill.\n<\/p>\n<p>Learned counsel for the respondent  also submitted that<br \/>\nunder Section 132(4)  of the Income-tax Act, the order of the<br \/>\nIncome Tax Officer has been confirmed in appeal and all money<br \/>\nowned by the wife has been assessed against her.    It was also<br \/>\nsubmitted that finding of Income Tax authority and confession<br \/>\nof  DW-12  Vijaya Inbasgaran have been accepted.  Therefore, it<br \/>\nis a judicial finding and  on the same a criminal prosecution<br \/>\ncannot  be lodged.   In support thereof learned counsel  for the<br \/>\nrespondent invited out attention in the case of  K.C. Builders<br \/>\nand another  Vs. Assistant Commissioner of Income Tax<br \/>\nReported in (2004) 2 SCC 731.\n<\/p>\n<p>We have heard both the learned counsel at length. The<br \/>\nbasic question  that emerges in the present case is whether  the<br \/>\naccused could be saddled with all the unaccounted money at his<br \/>\nhand or not.  It is the admitted position that both the husband<br \/>\nand wife were living together.  The wife was running three<br \/>\nconcerns though those concerns were running in loss.  Yet she<br \/>\ncould manage to earn black money by selling goods without bills<br \/>\nand amassed this wealth without disclosing the  same  to the<br \/>\nIncome-tax authority and when the raid was conducted she<br \/>\ndisclosed the unaccounted money and accepted herself for being<br \/>\nassessed by the Income-tax Department. Therefore, in this<br \/>\ncontext,  the question arises whether  the joint possession of the<br \/>\npremises by the husband and wife  and the unaccounted money<br \/>\nwhich has been recovered from the house could be said to be in<br \/>\nexclusive possession of the accused.  There is no two opinion in<br \/>\nthe matter that the initial burden  has to be discharged by the<br \/>\nprosecution. The prosecution in order to discharge  that burden<br \/>\nhas examined the Investigating Officer, P.W.53- Shri<br \/>\nViswanathan, D.S.P. (Investigation). P.W.53- Viswanathan has<br \/>\ncollected all the materials from various places and he has given<br \/>\nthe details of his investigation. He has also supported the<br \/>\nrecoveries which have been made by the Income-tax Department.<br \/>\nHe in his statement, has also deposed that some money was<br \/>\ndeposited at various branches of Punjab National Bank at<br \/>\nBangalore and he has examined all the Senior Managers of Punjab<br \/>\nNational Bank to show that various amounts were deposited in<br \/>\ntheir Banks and the prosecution has also produced them in the<br \/>\nwitness box to substantiate their allegation as P.Ws.22, 23, 24,<br \/>\n25, 26 and 32. He has also examined the persons against whose<br \/>\nnames  those amounts were deposited in  the witness box.  He has<br \/>\nalso examined the Income-tax Officer as P.W.14, P.W.44<br \/>\nAssistant Director of Income-tax (Investigation) and P.W.51-  S.<br \/>\nGanapathy Iyer.  By this evidence the prosecution has established<br \/>\nthat the money was recovered at the house of the accused as well<br \/>\nas various purchases of immovable properties made by the wife of<br \/>\nthe accused.   The prosecution has tried to establish that all the<br \/>\nmoneys which had been recovered from the house of the accused,<br \/>\nvarious deposits in the Punjab National Bank at various places<br \/>\nthrough the influence of the Regional Manager of Punjab National<br \/>\nBank and the recovery of the gold ornaments as well as the<br \/>\nrecovery of foreign exchange i.e. dollars belong to accused. Thus,<br \/>\nthe prosecution has tried to establish that all the moneys<br \/>\nbelonged to the accused and after taking sanction, prosecution<br \/>\nwas launched against the accused. There is  no two opinion in the<br \/>\nmatter that the initial burden lies on the prosecution.  In the<br \/>\ncase of C.S.D.Swami v. The State reported in AIR 1960 SC 7,<br \/>\nthis Court has taken the view that in Section 5(3) of the<br \/>\nPrevention of Corruption Act, 1947 a complete departure has<br \/>\nmade from the criminal jurisprudence still initial  burden lies on<br \/>\nthe prosecution and in that context it has been observed as<br \/>\nfollows :\n<\/p>\n<p>\t\t&#8221; Section 5 (3)  does not create a new<br \/>\noffence but only lays down a rule of evidence,<br \/>\nenabling  the court to raise a presumption of<br \/>\nguilt in certain circumstances- a rule which is a<br \/>\ncomplete departure from the established<br \/>\nprinciple of criminal jurisprudence that the<br \/>\nburden always lies on the prosecution to prove<br \/>\nall the ingredients of the offence charged, and<br \/>\nthat the burden never shifts on to the accused<br \/>\nto disprove the charge framed against him.\n<\/p>\n<p>Therefore, the initial burden was on the prosecution to establish<br \/>\nwhether  the accused has acquired the property  disproportionate<br \/>\nto his  known source of income or not.  But at the same time it<br \/>\nhas been held  in a case  of  State of M.P.  Vs.  Awadh Kishore<br \/>\nGupta and Others  reported in (2004) 1 SCC 691  that accused<br \/>\nhas to account satisfactorily the money received in his hand and<br \/>\nsatisfy the court that his explanation was worthy  of acceptance.<br \/>\nIn order to substantiate the plea taken by the accused that all<br \/>\nthe moneys which had been received belonged to his wife and in<br \/>\nsupport thereof he has examined as many as 13 witnesses<br \/>\nincluding himself, his wife and his son-in-law. D.W. 12 is the wife<br \/>\nof the accused. She has deposed that the entire money belonged<br \/>\nto her. She has admitted the raid on her house and she has also<br \/>\nadmitted that she has amassed  the wealth by selling cycle rims<br \/>\nand leather products  without any bill and out of the money<br \/>\namassed by her she had persuaded her husband to deposit the<br \/>\nsame at various Banks. She has come forward and admitted  the<br \/>\nrecovery of the foreign exchange at her house and she has<br \/>\naccounted for the same. She has also admitted the recovery of<br \/>\nthe gold ornaments at her house and she has explained that she<br \/>\nhas purchased those gold ornaments. She has also submitted that<br \/>\nsome real estate was purchased out of self earning as well as the<br \/>\nloan from the mother of the son-in-law and some contribution was<br \/>\nmade by the son-in-law and the son-in-law has also admitted.<br \/>\nLikewise, D.W.8 &#8211; her son-in-law, Thiru S.Rajasankar also<br \/>\nappeared in the witness box and admitted that he has also saved<br \/>\ncertain foreign exchange when he had gone on various visits<br \/>\nabroad.  He has also admitted to have carried some money to be<br \/>\ndeposited in the Bank.  The accused has also come forward  in the<br \/>\nwitness box as D.W.13 and has deposed that all the moneys<br \/>\nbelonged to his wife and when he came to know about the<br \/>\nunaccounted money at his house, he gave his piece of mind to her.<br \/>\nHe has admitted that on one or two occasions money was carried<br \/>\nby himself to be deposited  in the account in Punjab National Bank<br \/>\nand   some money was also deposited on account of some of the<br \/>\nmembers of the family by P.W.8,  S. Rajasankar, son-in-law.<br \/>\nTherefore, under these circumstances, the respondent has<br \/>\nexplained the possession of unaccounted money.<br \/>\n\tNow, in this background, when the accused has come<br \/>\nforward with the plea that all the money which has been<br \/>\nrecovered from his house and purchase of real estate  or the<br \/>\nrecovery of the gold and other deposits  in the Bank,  all have<br \/>\nbeen owned by his wife, then in that situation how can all these<br \/>\nrecoveries of unaccounted money could be laid in his hands. The<br \/>\nquestion is when the accused has provided  satisfactorily<br \/>\nexplanation that all the money belonged to his wife and she has<br \/>\nowned it and the Income-tax Department has assessed in her<br \/>\nhand,  then  in  that  case, whether he could be charged under the<br \/>\nPrevention of Corruption Act.  It is true that when there is joint<br \/>\npossession between the wife and husband, or father and son and<br \/>\nif some of the members of the family are involved in amassing<br \/>\nillegal wealth,  then unless there is categorical evidence to<br \/>\nbelieve, that this can be read in the hands of the husband or as<br \/>\nthe case may be,  it cannot be fastened on the husband or head<br \/>\nof family.  It is true that the prosecution in the present case has<br \/>\ntried its best to lead the evidence to show that all these moneys<br \/>\nbelonged to the accused but when the wife  has fully owned the<br \/>\nentire money and the other wealth earned by her by not showing<br \/>\nin the Income-tax return and she has accepted the whole<br \/>\nresponsibilities, in that case, it is very difficult to hold the<br \/>\naccused guilty of the charge. It is very difficult to segregate<br \/>\nthat how much of wealth belonged to the husband and how much<br \/>\nbelonged to the wife. The prosecution has not been able to  lead<br \/>\nevidence to establish that some of the money could be held in the<br \/>\nhands of the accused. In case of joint possession it is very<br \/>\ndifficult when one of the persons accepted the entire<br \/>\nresponsibility. The wife of the accused has not been prosecuted<br \/>\nand it is only the husband who has been charged being the public<br \/>\nservant.  In view of the explanation given by the husband  and<br \/>\nwhen it has been substantiated by the evidence of the wife, the<br \/>\nother witnesses who have been produced on behalf of the<br \/>\naccused coupled with the fact that  the entire money has been<br \/>\ntreated in the hands of the wife and she has owned it and she has<br \/>\nbeen assessed by the Income-tax Department, it will not be<br \/>\nproper to hold the accused guilty under the prevention of<br \/>\nCorruption Act as his explanation appears to be plausible and<br \/>\njustifiable. The burden is on the accused to offer plausible<br \/>\nexplanation and in the present case, he has satisfactorily<br \/>\nexplained that the whole money which has been recovered from<br \/>\nhis house does not belong to him and it belonged to his wife.<br \/>\nTherefore, he has satisfactorily accounted for the recovery of<br \/>\nthe unaccounted money. Since the crucial question in this case<br \/>\nwas of the possession and the premises in question was jointly<br \/>\nshared by the wife and the husband and the wife having accepted<br \/>\nthe entire recovery at her hand, it will not be proper to hold<br \/>\nhusband guilty.  Therefore, in these circumstances, we are of the<br \/>\nopinion that the view taken by the High Court appears to be<br \/>\njustified and there are no compelling circumstances to reverse<br \/>\nthe order of acquittal.  Hence, we do not find any merit in this<br \/>\nappeal and the same is dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India D.S.P., Chennai vs K. Inbasagaran on 7 December, 2005 Author: A Mathur Bench: B.N.Agrawal, A.K. Mathur CASE NO.: Appeal (crl.) 480 of 2002 PETITIONER: D.S.P., Chennai RESPONDENT: K. Inbasagaran DATE OF JUDGMENT: 07\/12\/2005 BENCH: B.N.Agrawal &amp; A.K. Mathur JUDGMENT: J U D G M E N T A.K. MATHUR, J. This [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-144123","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>D.S.P., Chennai vs K. 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