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Judgment
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Considering the urgency pleaded by the petitioners in the application filed under CRAN 4562 of 2020, the instant revisional application is taken up for hearing via video conference.
Accordingly, the application being CRAN 4562 of 2020 is disposed of.
The petitioners are the officials of the Income Tax Department. The State has commenced investigation sometime on 6th December, 2019 pursuant to a written complaint which is treated as part of the FIR dated 5th December, 2019 given by one Utsav Tulsiyan. Consequently, the FIR was registered under Sections 330/348/504/506/114 of the Indian Penal Code. Investigation is on. More than seven months have elapsed and there has been no coercive action by the State till date.
Mr. Sekhar Kumar Basu, learned Senior Advocate appearing on behalf of the petitioners submits that he apprehends coercive action at this stage. He further submits that his clients have been and shall continue to co-operate with the investigation.
Learned Advocate General submits that the investigation is being conducted strictly in terms of the procedure laid down, inter alia, under the Code of Criminal Procedure. He further submits that despite repeated requests, the CCTV footage of incident, at the premises of the Income Tax Authority near Paradise Cinema Hall have not been furnished to the Investigating Officer of the case.
Mr. Basu on behalf of his clients agrees to provide the same.
In those circumstances, the petitioners as also the Commissioner of Income Tax, Kolkata is directed to furnish the original CCTV footage of the places, date and time, as sought for by the Investigating Officer of the case either in an earlier communication or any further communication to be made in the next 72 hours.
This Court has requested the State to give 48 hours notice to the petitioners, in the event of any proposed coercive action. The learned Advocate General has agreed to the same.
In those circumstances, investigation is directed to be completed as expeditiously as possible, preferably within a period of four months from date. The petitioners and each one of them shall appear for the purpose of the aforesaid investigation in person as and when required by the Investigating Officer of the case.
The State and other respondents may file affidavit, if they so choose upon prior service to the Counsel for the petitioners. The hearing of this matter stands adjourned and be listed twelve weeks hence.
All parties are directed to act on a server copy of this order on usual undertakings.
