TMI Blog2018 (5) TMI 1388X X X X Extracts X X X X X X X X Extracts X X X X ..... eme, of which the petitioner is seeking benefit, categorically stipulates that in case prosecution is going on against a person for any offence punishable under Chapter IX or Chapter XVII of the IPC, he is not liable to get benefit of the Scheme. Although the order dated 24.10.2016 does not refer to prosecution under Section 420 of IPC but of Corruption of Prevention Act, but since prosecution is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of any offence punishable under Chapter IX or Chapter XVII of the Indian Penal Code, the Narcotic Drugs and Psychotropic Substances Act, 1985, the Unlawful Activities (Prevention) Act, 1967 and the Prevention of Corruption Act, 1988. The petitioner, in any case, claimed benefit under the said Scheme and sought a declaration, which by an order of the Income Tax Authorities dated 24.10.2016 has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orruption, CBI against the petitioner only under Sections 120-B, 420, 468 and 471 I.P.C. and not under the provisions of Prevention of Corruption Act. 4. Admittedly Section 420 of IPC is an offence which comes under Chapter XVII of the IPC. The Scheme, of which the petitioner is seeking benefit, categorically stipulates that in case prosecution is going on against a person for any offence punis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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