Principal Chief Commissioner Of Income Tax, Wb & Sikkim v. State Of West Bengal & Ors

OD-3 ORDER SHEET WPO/1269/2021 IN THE HIGH COURT AT CALCUTTACONSTITUTIONAL WRIT JURISDICTIONORIGINAL SIDE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, WB & SIKKIMVersusSTATE OF WEST BENGAL & ORS. BEFORE: The Hon'ble JUSTICE RAJASEKHAR MANTHA Date : December 16, 2021. [Via video conference] Appearance:Mr. Y.J. Dastoor,Learned Additional Solicitor General,Mr. P.K. Bhowmik, Adv.Mr. Asok Bhowmik, Adv.For the petitioner.Mr. Amitesh Banerjee, Sr. Adv.Learned Senior Standing Counsel.Mr. Soumitra Mukherjee, Adv.For the State. The Court:- The Principal Chief Commissioner of Income Tax has filed thiswrit petition against the State seeking certain documents seized by the AntiFraud Section of the Detective Department on 23[rd] September, 2021 under P.S.Case C/No. 190 of 2017 dated 5[th] May, 2017. The said documents are stated to be required by the Income TaxDepartment, for the purpose of departmental proceedings against one Mr. NeerajSingh. The petitioner had applied before the learned 4[th] Special Judge, Kolkata forcopies of the said documents, but the Court below refused to supply the sameuntil the charge-sheet is filed. Counsel for the State has raised objection. It is submitted that the realpurpose of seeking the documents today is to prejudice the criminal proceedings.It is further argued that disclosure of the documents would prejudice theinvestigation itself. It appears from the record that by an order dated 28[th] October, 2021, theDivision Bench of the Bombay High Court in W.P. No. 9307 of 2019 Neeraj Singh-Versus- Union of India & Ors., has directed that the departmental proceedingsagainst the said Neeraj Singh would have to be completed on or before end ofFebruary 2022. This Court notes that the documents are indeed necessary for theproceedings initiated by the Income Tax Department against its employee. In that view of the matter and keeping the concern of the State in mind,this Court directs the writ petitioner to supply the list of such documents withinseven days from date. Upon receipt of such list, the Officer-in-Charge, Anti-Fraud Section,Detective Department, Kolkata Police shall make available copies of the sameduly countersigned by him within a period of ten days thereafter. With the aforesaid directions the writ petition is disposed of without anyorder as to costs. (RAJASEKHAR MANTHA, J.) snn.