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2006 (10) TMI 147 - SC - Income TaxWhether the Kar Vivad Samadhan Scheme, 1998, is applicable in relation to a public servant? When does a prosecution start? Whether the offences enumerated under section 95 (iii) are excluded from immunity in terms of section 91 of the Act? Held that:- In the instant case, resorting to any device or camouflage has not been alleged. It is also not a case that the provisions of the Indian Penal Code or the Prevention of Corruption Act cannot be said to have any application, although linked with an offence under section 136 of the Customs Act. The High Court has not held that the offences alleged against the respondents are so inextricably connected that they cannot be separated so much so that in the event it be held that private parties cannot be proceeded with at all, the case against public servants, would invariably fail. In this case also public interest is involved as interpretation of the provisions of the Act was in question. Yet again there cannot be any equality in illegality. We, therefore, are of the opinion that the impugned judgment cannot be sustained. It is set aside accordingly. The High Court, however, did not go into the merits of the matter. It proceeded on the basis that the continuation of the prosecution as against the respondents was unsustainable in law. Although prosecution as against the respondents herein may be held to be maintainable, in our opinion, they are entitled to contend that even if the materials brought on record are given face value and taken to be correct in their entirety, no case has been made out as against them. The appeal is allowed, the impugned judgment is set aside with the aforementioned observations.
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