Alleged Demand of ₹12 Lakh Bribe for "non-imposition of Tax" by EPFO Inspector: Allahabad HC directs CBI to provide Post-Trap/Arrest Memo to Accused [Read Order]

The Allahabad High Court has directed the Central Bureau of Investigation ( CBI ) to provide a post-trap memo or arrest memo to the accused in a case of alleged demands of bribe to the tune of Rs. 12 Lakh Rupees for “non-imposition of tax” by EPFO Inspector.

The Complainant Rajiv Shukla addressed to the Superintendent of Police, C.B.I., Lucknow of date 24.01.2024 alleging that his company i.e. M/s Veena Pvt. Ltd. Is registered with EPFO, Lucknow and is engaged in supply of manpower to various departments and that proceedings under Section 7A has been initiated by EPFO against his firm and Shri Gyanendra Kumar, Assistant Commissioner, EPFO, Lucknow and Shri Puneet, Inspector, EPFO, Lucknow has demanded Rs.12 lacs for not imposing/leaving tax and the said amount has been demanded by the Shri Gyanendra Kumar Singh & Punit Singh (applicants) through a consultant Manish Singh.

The complaint is shown to have been discreetly verified and the F.I.R. of the case was registered and subsequent to registration of the F.I.R. after completing the formalities of pre trap proceedings, the trap was laid on 30.01.2024 and the consultant Manish Kumar was trapped/ arrested and the Assistant Commissioner, EPFO, Shri Gyanendra Kumar was also arrested and was produced before the Court on 31.01.2024 and the instant applicant is also shown to have been arrested on 31.01.2024

Anurag Kumar Singh, counsel appearing for the C.B.I. submitted that the applicant has been provided a copy of the arrest memo, which was prepared pertaining to his arrest. However, the applicant appears to be interested in getting a copy of the post trap memo in order to benefit the other co-accused persons pertaining to which the investigation is going on and their arrest is yet to be made.

It was also submitted that supply of the pre-trap or post trap memo of date 31.01.2024 to the applicant may hamper the smooth progress of investigation and the case of the prosecution may be adversely affected.

It was submitted by the petitioner counsel - Pranjal Krishna that, “the grounds of arrest may only be inferred from the post trap memo/ recovery memo of date 31.1.2024 and it is only after perusal of the said trap memo/ recovery memo, it may be ensured that the arrest of the applicant was justified or not, in the given set of circumstances.”

It was also submitted that in absence of trap memo/ recovery memo, the applicant is being prejudiced in defending himself properly and thus, that the respondent-C.B.I. may be directed to provide a copy of the arrest/recovery memo to the applicant.

The Single Bench of Justice Mohd. Faiz Alam Khan observed that, “the concept of fair trial may not be confined only to the prosecution and the same with equal force is applicable to the accused and if there is nothing extraordinary, in usual course, the copies of necessary documents must be provided to the accused persons of a crime, even at the stage of investigation and so much material should be provided by the investigating agency to the accused which may at least reflect the necessary evidence and material appearing against accused resulting in his arrest and confinement. “

It was observed that, “the Central Bureau of Investigation should have provided a copy of post trap memo of date 31.1.2024 to the applicant.”

In result, the application moved by applicant/ accused Puneet Singh under Section 482 Cr.P.C. was allowed and the CBI was directed to provide a copy of Post Trap Memo/arrest memo of date 31.01.2024 to the applicant or to his counsel engaged before this Court within 7 days from today.

To Read the full text of the Order CLICK HERE

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates