C.B.I vs Ashok Kumar Aggarwal

2. Facts and circumstances giving rise to this appeal are that:

B. During the course of investigation, it came to light that disproportionate assets were only to the tune of Rs.12,04,46,936/-, which was 7615.45 times of his known sources of income. It further surfaced that the respondent was involved in money laundering; and for channelising his ill-gotten wealth, had established a number of companies wherein his family members were the founding directors. C. The CBI sent a letter to the Ministry of Finance dated 24.5.2002 for accord of sanction for prosecution of the respondent. The same was accompanied by the Superintendent of Police’s (hereinafter referred to as the ‘SP’) report of 163 pages containing a detailed gist of the relevant statements and documents including the information on income tax returns etc. D. The Central Vigilance Commission after examining the said case advised the Ministry of Finance to grant sanction for prosecution. The Investigating Officer visited the Directorate of Income Tax (Vigilance) in September 2002 and placed necessary documents for the perusal of the Additional Director, Income Tax (Vigilance) who was seized of the matter pertaining to the sanction for prosecution of the respondent. The Finance Minister accorded sanction vide order dated 2.11.2002 and as a consequence thereof, the sanction order was issued vide order dated 26.11.2002 under the seal and signature of the Under Secretary (V&L), Ministry of Finance.

E. A charge sheet was filed by the CBI before the Court of Special Judge on 5.12.2002 and on the basis of the same, the court took cognizance and issued summon to the respondent on 10.1.2003. F. The respondent challenged the validity of the sanction by filing an application dated 1.5.2003 and a similar application was again filed on 12.9.2005. The learned Special Judge heard the said applications and dismissed the same vide order dated 28.7.2007, holding that it was not the appropriate stage to decide as to whether sanction granted by the competent authority was invalid. G. The respondent filed a Revision Application under Sections 397, 401 r/w 482 of Code of Criminal Procedure, 1973 (hereinafter referred to as the ‘Cr.P.C.’) for setting aside the said order of the Special Judge dated 28.7.2007. The said petition was contested by the appellant. However, the High Court vide impugned judgment and order set aside the order of the Special Judge and remanded the case to record a finding on the question of any failure of justice in according sanction and to examine the sanctioning authority, as a witness even at pre-charge stage, if it deems fit.

However, the respondent claims that the said legal opinion was subsequently withdrawn. Whether the legal opinion could be validly withdrawn or not can be considered by the trial court while considering the validity of the sanction.

However, leaving the issue open as to what prejudice had been caused to the respondent, it is apparent that all the material facts had not been disclosed in the special leave petition. Thus, the appellant suppressed some of the most material facts from this Court.

47. Undoubtedly, the stage of examining the validity of sanction is during the trial and we do not propose to say that the validity should be examined during the stage of inquiry or at pretrial stage.

50. In view of the above, we are of the considered opinion that the peculiar facts and circumstances of the case do not warrant any interference and the appeal is dismissed.