State v. Sashi Balasubramanian

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The Tax PublishersCriminal Appeal No. 1100 of 2006 2007 TaxPub(DT) 0704 (SC) : (2007) 289 ITR 0008 : (2006) 206 CTR 0587 : (2006) 157 TAXMAN 0261 State, CBI^'v. Sashi Balasubramanian FINANCE ACT (No. 2), 1998 Kar Vivad Samadhan Scheme -Immunity from prosecution -Declaration *Held:* Public servants who can never file a declaration under Scheme would not come within purview of Act. Where immunity under section 91 was granted in respect of offences purported to have been committed under direct tax enactment or indirect tax enactment, but by no stretch of imagination, same would be granted in respect of offences under Prevention of Corruption Act, 1988. Finance (No. 2) Act, 1998, Section 91 FINANCE ACT (No. 2), 1998 Kar Vivad Samadhan Scheme - Prosecution -Institution or commencement of a criminal proceeding *Held:* Prosecution as per section 95(iii) would include institution or commencement of a criminal proceeding and it may include also an inquiry or investigation. Term prosecution has been instituted under section 95(iii) would not construed when charge-sheet had been filed and cognizance had been taken of and it must be given its ordinary meaning, therefore as per clause (iii) of section 95 would be attracted if, inter alia, any prosecution for any offence enumerated there under had been instituted on or before filing of declaration. Finance (No. 2) Act, 1998, Section 95 SUBSCRIBE FOR FULL CONTENT

The Tax PublishersCriminal Appeal No. 1100 of 2006
2007 TaxPub(DT) 0704 (SC) : (2007) 289 ITR 0008 : (2006) 206 CTR 0587 : (2006) 157 TAXMAN 0261

State, CBI^'v. Sashi Balasubramanian

FINANCE ACT (No. 2), 1998

Kar Vivad Samadhan Scheme -Immunity from prosecution -Declaration

Held: Public servants who can never file a declaration under Scheme would not come within purview of Act. Where immunity under section 91 was granted in respect of offences purported to have been committed under direct tax enactment or indirect tax enactment, but by no stretch of imagination, same would be granted in respect of offences under Prevention of Corruption Act, 1988.

Finance (No. 2) Act, 1998, Section 91

FINANCE ACT (No. 2), 1998

Kar Vivad Samadhan Scheme - Prosecution -Institution or commencement of a criminal proceeding

Held: Prosecution as per section 95(iii) would include institution or commencement of a criminal proceeding and it may include also an inquiry or investigation. Term prosecution has been instituted under section 95(iii) would not construed when charge-sheet had been filed and cognizance had been taken of and it must be given its ordinary meaning, therefore as per clause (iii) of section 95 would be attracted if, inter alia, any prosecution for any offence enumerated there under had been instituted on or before filing of declaration.

Finance (No. 2) Act, 1998, Section 95