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2007 (3) TMI 818 - SC - Indian LawsMaintainability of the PIL - Misappropriation of public funds - Corruption in U.P. Administration - misused power and authority - writ petition filed by a Political opponent - forged documents to project the petitioner as a sponsored person of Congress - Seeking enforcement of fundamental rights guaranteed under Articles 14 and 21 of the Constitution of India - HELD THAT:- The prayer to take appropriate action to prosecute respondent Nos. 2-5 under the provisions of Prevention of Corruption Act, 1988 for acquiring assets more than the known source of their income, in our opinion, cannot at all be countenanced straightaway. The Income-tax Department is concerned only with the source of income and whether the tax was paid or not, therefore, only an independent agency or the CBI could, on Court direction, determine the question of disproportionate assets. We, therefore, direct the CBI to conduct a preliminary enquiry into the assets of all the respondents and after scrutinizing if a case is made out then to take further action in the matter. The ultimate test, in our view, therefore, is whether the allegations have any substance. An enquiry should not be shut out at the threshold because a political opponent of a person with political difference raises an allegation of commission of offence. Therefore, we mould the prayer in the writ petition and direct the CBI to enquire into alleged acquisition of wealth by respondent Nos. 2-5 and find out as to whether the allegations made by the petitioner in regard to disproportionate assets to the known source of income of respondent Nos. 2-5 is correct or not and submit a report to the Union of India and on receipt of such report, the Union of India may take further steps depending upon the outcome of the preliminary enquiry into the assets of respondent Nos. 2. In the instant case, it needs to be noted that we are concerned in this case not with the merits of the allegations. The present petition is filed on acquisition of alleged wealth. The test which one has to apply to decide the maintainability of the PIL concerns sufficiency of the petitioner's interest. In our view, it is wrong in law for the Court to judge the petitioner's interest without looking into the subject matter of his complaint and if the petitioner shows failure of public duty, the Court would be in error in dismissing the PIL. It is also equally true that PIL is not maintainable to probe or enquire into the returns or another taxpayer except in special circumstances. However, when scams take place, allegation of disproportionate assets are required to be looked into. In the case of M.C. Mehta v. Union of India and Ors. (Taj Trapezium Matter) [2004 (3) TMI 817 - SUPREME COURT], the Division Bench of this Court not only directed CBI to investigate the cases against the bureaucrats but also to enquire the outflow of ₹ 17 crores released by the State of U.P. in respect of project undertaken by NPCC. In that matter, the income tax returns of the former Chief Minister and other officials were ordered to be collected by this Court. They were directed to be collected from various income tax authorities. The point to be noted is that the source of the funds plays a crucial role in investigations by CBI in matters involving misappropriation of public funds. We make it clear that we are not expressing any opinion on the rival claims made by the respective parties under the documents, annexures and other papers filed in these proceedings. The Registry is directed to send in sealed cover the documents marked as 'A' to 'H' and all the copies of the sale deeds and other statements etc. filed by the parties to the CBI. The CBI may take the assistance of Chartered Accountants, Engineers and certified valuers for evaluation of the properties and proceed with the investigation and enquiry in the matter with an open mind. Thsu, the writ petition is ordered accordingly.
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