Format :- Tax Evasion Petition Against wife

To,

Chairman CBDT

North Block , Ministry Of Finance

Department of Revenue 
NewDelhi-110001

011-23092648

Send Email to :- chairmancbdt@nic.in  As on Dated 15/XX/202X 18:03 

 

Subject: Tax Evasion Petition For Investigation Into Source of Income and Tax Liabilities Against Following People

 

 

1.      Mrs . WIFE ( PAN No. : WIFE PAN NO ) ( Adhar :- XXXXXXXXX )

(Jurisdiction:- Ward 58(8) Delhi , AO number :-8 , Range Code :- 66 , AO type :- W)

2.      Shri. WIFE FATHER( Adhar :- 64XXXXXXXX ).

 

Honorable Sir/ Madam,

This is a tax evasion complaint against following  members with the details are:

1.Mrs . WIFE D/o WIFE FATHER

                                    ( PAN No. : WIFE PAN NO ) ( Adhar :- XXXXXXXX )
Residence Address:-  B-123 , 10 NUMBERI COLONY

CHORE NO 1 , Delhi-1100xx
Mobile Number: MOBILE NO

 

2. Shri. WIFE FATHER ( PAN No. : XXXXXX ) ( Adhar :- XXXXXXX ).

Residence Address:-   B-123 , 10 NUMBERI COLONY

 CHORE NO 1 , Delhi-1100xx
Mobile Number: MOBILE NO

 

 

I  Mr Victim Husband  S/O Lt. Father Name here as a complainant , Residence At Flat no Ground Floor  A-x / xx  sector xx . Xxxx - 110089 , wish to bring to your kind notice the following points.

I got married to Mrs . WIFE on 4th June 20XX in Grand Marriage hall , G T Karnal Road , Delhi  according to Hindu Rites in presence of caste elders.

My wife Mrs . WIFE D/o WIFE FATHER Name has filled  a false domestic violence complaint under Section 12 of PWDVA Act 2005 r/w s. 3, 17,18,19,20,21,22,23 . She filled lot of  fake and vague allegations on me and my Family . When question were asked in court , regarding her family source of income and allegations . She stop coming in the court . Because of that the case is dismissed by Default by Honorable Xxxx Court  .

 My wife Mrs . WIFE has also filled CrPC 125 which is pending at xxxx District Court . She has concealed the material facts , intentionally made false ,  misleading statement before the Hon’ble Court . A application of  CrPc 340 ( Perjury ) is also filled against her .  

  My wife Mrs . WIFE also filled fake  FIR at PS xx Town Delhi FIR no- xx/202x  U/S 498A/406/34/313/307/377  As on dated xx/xx/202x which is under trial at session court Xxxx.

 It is assumed that Shri Knife father  doesn’t have Pan Card on his Name as he didn’t disclose his pan card number in ( Registry No xx  In addl . Book NO 1 , Volume no cccx on Page 130 to 137  Dated xx/xx/2019  executed at Sub Registrar viii Shastri nagar Delhi ) a gift deed executed by him in favor of his Daughter Mrs . WIFE .      ( Annexure A)

Interestingly  Shri. WIFE FATHER construct the property ( fully furnished four story building  with parking )  B-123 , 10 NUMBERI COLONY  CHORE NO 1 , Delhi-1100xx in the   ( financial year 2012-2013), It needs to be verified , how come Shri. WIFE FATHER amassed such an astonishing wealth for these marriage and construction of  above said property .

 Interestingly Shri. Wife father construct the property ( four story building  with parking )  B-123 , 10 NUMBERI COLONY  CHORE NO 1 , Delhi-1100xx in the   August 2011.

The cost of construction be assumed as ( Size of Plot 900 Sq.Foot )  x 1750 construction cost Per Sq.Foot  x 5 ( 4 storey + 1 parking ) = Rs 78,75,000 . Also all floors are well furnished . Every floors having  2 air condition + 2 LED 40” + Sofa Set + Dinning Tables + 1 Bed + center table etc which assumed to be Rs 225000 x 4 floors   Total expenditure with four furnished and 1 unfurnished floor is Rs 91,75,000.

Property  Constructed  & furnished by WIFE FATHER Chander &  WIFE
B-123 , 10 NUMBERI COLONY  CHORE NO 1 , Delhi-1100xx
s.no	Particulars	value	no of units	total	source of information
1	CONSTRUCTION COST	1750	900 SQ FT	1575000	As construction
2	Air condition	2	34000	68000	As Bills details shown in FIR
3	Dinning Table	1	30000	30000	As Bills details shown in FIR
4	center table	1	20000	20000	As Bills details shown in FIR
5	Dressing table	1	20000	20000	As Bills details shown in FIR
6	King size bed	1	60000	60000	As Bills details shown in FIR
7	gass stove	1	7990	7990	As Bills details shown in FIR
8	Geasor	1	4500	4500	As Bills details shown in FIR
9	Almirah	1	45000	45000	As Bills details shown in FIR
10	single bed	1	15000	15000	As Bills details shown in FIR
11	room heater	1	5500	5500	As Bills details shown in FIR
12	Refrigrator	1	27000	27000	online values
13	washing machine	1	18500	18500	online values
14	Fans	4	2500	10000
				1906490
Approximate Total cost of furnishing 1 floor				19,00,000
Total Furnishing 4 Floor  fully furnished floor				76,00,000
add :-  Cost of Un Furnished floor 1 Floor				15,75,000
total Cost of Furnished & Unfurnished Floors				91,75,000	( A )

It has been averred many a times that  Shri. WIFE FATHER & Mrs . WIFE having several bank accounts in many banks , lockers , several FD in Post offices xxxx Vihar  , Kotak Mahindra Bank & Hdfc Bank xxxx Vihar  . Some of the accounts of them were also closed maintained at kotak  Mahindra bank , xxxx vihar branch . They Invest in Post office Schemes in xxxx Vihar as no Pan card is requires and closed the account after few times. As per Bank Account Statement Of Smt Wife shows several Hawala Entry in Her Kotak Mahindra Bank Ltd , Branch - Xxxx Vihar A/C NO xxxxxxx . Several Cheques and cash were deposited from different states . ( Annexure B Copy of Kotak Mahindra Bank account statement of Smt WIFE )

 

HAWALA ENTRY IN WIFE d/o WIFE FATHER
KOTAK MAHINDRA Xxxx Vihar A/C NO 2xxxxx
FINANCIAL YEAR 2012-2013			TOTAL
Dated	narration	amount
3/8/2012	Cash deposited at xxxx vihar	16000
9/8/2012	Cash deposited at xxxx vihar	5000
13/8/12	Cash deposited at xxxx vihar	30000
14/8/12	Cash deposited at xxxx vihar	40000
13/9/12	Cash deposited at xxxx vihar	10000
27/9/12	KOTAK LIFE INSURANCE	70829
28/9/12	Cash deposited at xxxx vihar	4400
21/12/12	Cash deposited at xxxx vihar	27000
24/12/12	Cash deposited at xxxx vihar	13900
17/1/13	KOTAK LIFE INSURANCE	109365
29/1/13	BY CLG INST 397373	18863
		345357	345357
FINANCIAL YEAR 2013-2014
3/4/2013	BY CLG INST 144248	38365
12/4/2013	CDM AHMEDABAD	4600
15/4/2013	Cash deposited at xxxx vihar	12500
26/4/2013	BY CLG 863770 ICICI	23000
4/5/2013	BY CLG 244101 ICICI	344404
13/5/2013	Cash deposited at AHMEDABAD GKT MKT	10000
14/5/2013	Cash deposited at AHMEDABAD GKT MKT	10000
16/5/2013	CLG INST 219830 AHMEDABAD	5250
22/5/2013	BY CLG INST 886412 ICICI	49000
30/5/2013	BY CLG 828024	102900
11/6/2013	BY CLG INST 685333 CAB	16600
18/6/2013	BY CLG INST 219835 AHMEDABAD	10000
20/6/2013	BY CLG INST 219836 AHMEDABAD	10500
29/6/2013	BY CLG INST 830658 SBI	209300
5/7/2013	BY CLG INST 275169 OBC	37475
24/7/2013	NEFT INW-0012461850	49258
24/7/2013	NEFT INW-0012463332	54372
1/2/2014	BY CLG INST 223669 ICICI	3000
	( B )	990524	990524

 

All  family member having several bank accounts , by which they are doing crimes and doing hawala entries . In just one account of one family member ,  they are doing Hawal Entries of Rs 9,90,9524 . It is easily calculated 6 members x Rs 9,90,525 = Rs 59,43,150 in just one year .  In Case investigations are instituted through local authorities , It will able to unearth huge revenue from above said family members . I therefore , requested  you to kindly make proper enquiry in the cases .

 As per the Statement U/S 161 Submitted by  Shri WIFE FATHERin FIR no xxx/202x Dated 04/04/2017 u/s 498a/406/307/313/377/34  Report At Xxxx Town Delhi . Which was also part of chargesheet submitted in Xxxx  Session court  By Delhi Police Here ( Annexue C ) Copy of Charge sheet . As per the statement submitted by Shri. WIFE FATHER, he said that he spend in total of Rs 29,25,550 in his Daughter marriage . As his submission a rough calculation is done . Mentioned as below .

Statement U/S 161 in FIR no xxxx Dated xx/xx/2017
u/s 498a/406/307/313/377/34  Report At Xxxx Town Delhi
AMOUNT SPEND BY WIFE FATHER s/o Lt xxxxxx
Address :- B-123 , 10 NUMBERI COLONY COLONY  CHORE NO 1 , Delhi-1100xx
s.no	Dated	Function	FUNCTION AT	GIVEN TOO	amount
1	14/02/2013	ROKA	BRIDE HOME	HUSBAND	51000
2	14/02/2013	ROKA	BRIDE HOME	MOTHER IN LAW	31000
3	14/02/2013	ROKA	BRIDE HOME	SISTER IN LAW	21000
4	14/02/2013	ROKA	BRIDE HOME	2100*20 GUEST	42000
5	14/02/2013	ROKA	BRIDE HOME	FRUIT	1500
6	14/02/2013	ROKA	BRIDE HOME	SWEET 11BOX*550	6050
7	2/6/2013	SAGAI	BANQUET	ONE GOLD CHAIN	50000
8	2/6/2013	SAGAI	BANQUET	CASH	51000
9	2/6/2013	SAGAI	BANQUET	ONE GOLD SET	40000
10	2/6/2013	SAGAI	BANQUET	CASH	31000
11	2/6/2013	SAGAI	BANQUET	ONE GOLD CHAIN	30000
12	2/6/2013	SAGAI	BANQUET	KAPDEY
13	2/6/2013	SAGAI	BANQUET	CASH	21000
14	2/6/2013	SAGAI	BANQUET	CASH LIFAFEY 200 X 1000	200000
15	2/6/2013	SAGAI	BANQUET	SWEET , FRUITS OTHER	50000
16	4/6/2013	SHAADI	GRAND PLAZA	GHAR KA SAMAN	500000
17	4/7/2013	SHAADI	GRAND PLAZA	GAADI	500000
18	4/8/2013	SHAADI	GRAND PLAZA	SHAADI KHARCH	1300000
				( C )	2925550

Whereas as per the Stridhan List submitted ( with few bills ) by Smt WIFE in FIR no xxxx Dated XX/XX/2017 u/s 498a/406/307/313/377/34  Report At Xxxx Town Delhi . Which was also part of charge sheet submitted in Xxxx Session court By Delhi Police Here ( Annexue D Copy of Charge Sheet ) as per the statement , he declared expenditure of Rs 9,25,984. As per his submission a rough calculation is done as below and  cost of item is referred from the bills attached in charge sheet .

List of Stri Dhan Submitted By WIFE D/o WIFE FATHER
In Charge Sheet Fir xxxx Xxxx Town Police Station
Case Filling no XXX/2019 Pending at Xxxx Distt court
S.no	Particulars			Purchased From	Mode of Payment		total
1	one chain to boy			no bill disclosed	Cash		40000
2	ten pair clothes			no bill disclosed	Cash	2000x10	20000
3	Cash			not disclosed	-	-	0
4	gold pendent set to saas			no bill disclosed	Cash		80000
5	five sarees			no bill disclosed	Cash	2000x5	10000
6	CASH			not disclosed	-	-	0
7	gold chain to Nand			no bill disclosed	Cash		40000
8	five suits			no bill disclosed	Cash	1500x5	7500
9	Cash			not disclosed	-	-	0
10	clothes to all relatives & cash			not disclosed	-	-	0
11	two bangles			mehrasons invoice	Cash	invoice no 02544 28/10/12	76710
12	one ring			mehrasons invoice	Cash	invoice no 02540 17/10/12	11404
13	one diamond pendant set			no bill disclosed	Cash		225000
14	six sarris			no bill disclosed	Cash	5000x6	30000
15	ten suits			no bill disclosed	Cash	2500x10	25000
16	One Bed			salim wooden craft india	Cash	no bill number	60000
17	one led 40"			no bill disclosed	Cash	online value	39944
18	one two tone air condition			karshini Electronics	Cash	challan 2559 10/5/13	49500
19	one dinning tables			salim wooden craft india	Cash	no bill number	30000
20	one dressing table			salim wooden craft india	Cash	no bill number	20000
21	one center table			salim wooden craft india	Cash	no bill number	20000
22	one table setti set			salim wooden craft india	Cash	no bill number	10000
23	one kaff gas stove			no bill disclosed	CASH	online value	7990
24	one sony dvr player			vijay stores	credit c		3790
25	one heater			no bill disclosed	CASH	online value	5550
26	car wagon R vxi			-	-	-	0
27	honda activa			no bill disclosed	Cash	online value	57063
28	pillow			sheela foam p ltd	Cash	order no- 61 28/5/13	1921
29	bed mattress			sheela foam p ltd	Cash	order no -51 28/5/13	20697
30	ONE EARRING			mehrasons invoice	CASH	INV-02539 17/10/13	11506
31	ONE RING			mehrasons invoice	CASH	INV-02803 20/10/11	12913
32	LIVIS JEANS			WEST WIND RETAIL P LTD	Cash	INV-3857 22/5/13	2199
33	PEPE JEAN			PEPE JEANS LONDAN	CASH	INV- DATED 22/5/13	7297
						( D )	925984

As per the Income & Expenditure affidavit submitted by Smt WIFE in Xxxx Court 125 CrPC case proceedings , which is still pending before Honorable court . She submitted on oath that in total her Yearly expenditure is Rs 10,06,800. ( Annexure E Income & Expenditure Affidevit filled in 125 CrPC case at Xxxx Court .

Per Month Expenses Shown By WIFE D/o WIFE FATHER Chander Bhardwaj
In CrPC 125 Maintenance Case in Income & Expenditure Affidavit
case no 104/2017 Pending at Xxxx Distt court
S.no	Particulars	Amount Spend
1	Telephone	1200
2	Fuel	5000
3	Auto Rickshaw	500
4	Taxi	200
5	Medication	5000
6	Medical Insurance	500
7	Gym	2500
8	Holiday Vacation	30000
9	Gifting	10000
10	Pocket Money Expenses	20000
11	News Magazines Books	500
12	Religious Contribution/charity	1000
13	clothing	5000
14	Footwear	1000
15	Parlour	1000
16	Swimming	500
		83900
	expenses over a year	( E )       10,06,800

As the Calculation It is presumed that Shri. WIFE FATHER & Mrs . WIFE unearth huge money and undeclared income and expenditures . A rough calculation is done to expose their frauds.

Analysis of Expenditures by  Shri. WIFE FATHER  & Mrs . WIFE
As per the Income & Expenditure Affidevit Submited By WIFE ( 1 year )	1006800	( E )
By taking Ref. of living standard of WIFE , We assuming same cost of living
of her parents WIFE FATHER Chander & WIFE MOTHER	2013600
Add. Electricity + Water expenses	100000
other Mislaneous	50000
Total Expenditure of ( WIFE , WIFE FATHER , WIFE MOTHER )	3170400
Hawal Entry In Kotak Mahindra WIFE Account 2013-2014	990524	( B )
Assuming just one account , other 5 accused hawal account total 990000*5	4950000
Construction Cost of ( B-123 , 10 NUMBERI COLONY, COLONY  CHORE NO 1 , Delhi-1100xx)	9175000	( A )
Stridhan List Submitted FIR130/17 PS Xxxx Town By WIFE	925984	( D )
Expenses of Marriage Declared By WIFE FATHER Chander in His Statement  u/s 161 Byan In FIR	2925550	( C )
Expenditure of all accused 2012-2013
1. Construction & Furnishing Cost	9175000
2. Expenditure of all accused	3170400
Total Expenditure	12345400
Un Declared Income from Hawala Entries	59,43,150
Expenditure of all accused 2013-2014
1. Expenditure of all accused	3170400
2. Expenses of Marriage Declared By WIFE FATHER in His u/s 161 Byan In FIR	2925550
3. Estimate of STRI Dhan List Submitted FIR XXX/20 PS M.Town  By WIFE	925984
Total Expenditure	7021934
Un Declared Income from Hawala Entries	59,43,150

 It becomes my duty as a patriot and citizen of India to ask the authorities to verify the source of income and tax returns filed by 

1.      Mrs . WIFE ( PAN No. : WIFE PAN NO ) ( Adhar :- 9547 XXXXXXXXXXX )

2.      Shri. WIFE FATHER( Adhar :- 64XXXXXXXX ).

 

It is submitted that Shri. WIFE FATHER was a normal business man . Smt WIFE is working at OTP Spectra (DR GOEL ), Basement, 72 , Soni Enclave, (Opposite Rail Reservation Centre ) Delhi-110009  as a full time receptionist . It is amazed how they get soo many Rs 91,75,000 for construction of house and spend Rs 38,51,534 in marriage and purchasing dowry/gifts articles . They might be doing some un-constitutional or illegal activity. 

I have come to know from some of his relatives that he has kept a lot of gold and jewelry in his locker and house. The concerned officer can verify by conducting raids.

 Where from he bought such huge sum of money for said dowry and construction of fully furnished four storey building with parking and has carried other liabilities of family. Besides having other liabilities is a matter of investigation, which your esteemed department has the jurisdiction to investigate.

Please investigate as to whether Shri. WIFE FATHER & Mrs . WIFE has ever shown such a huge amount as his / her income and paid taxes on the same (this income does not include only amount allegedly spend on dowry items but also amount spend on other liabilities of  his family and invested / spend on the properties owned by them ) and if they had purchased the items of dowry/Gifts from shops / showrooms after paying proper taxes for their purchase.

Ground for complaint

As Shri. WIFE FATHER & Mrs . WIFE (as claimed). Shri. WIFE FATHER  had spent Rs 29.25 lacks in marriage , Smt WIFE spend for Stridhan Rs 9.25 lacks  and yearly Expenditure of all Rs 31.40 Lacks  . Total Expenditure in financial Year 2013-2014 Rs Rs 70,21,934 and . Shri. WIFE FATHER also spend in construction the fully furnished above said property Approximately Rs 91,75,000 and yearly Expenditure of all Rs 31.40 Lacks  . Total Expenditure in the financial Year 2012-2013 is Rs 1,23,45,400 . and also their hawala entries income of all  person is Rs 59,43,150 .  So their  income tax return and source of fund for two years  Rs 343.64  lacs ( Three crores fourty three lakhs appx. )   may be verified and tax should be collected as per provision of Income Tax.

 

Further careful perusal of the , Income & Expenditure affidavit , Kotak bank Statement  & Attached Chargesheet  of  Mrs . WIFE . Statement U/S 161 by Mr WIFE FATHER Chander & other name hints provision of section 68, 69,69A, 69B, 69C & 69D under Income Tax Act of 1961 are applicable on Shri. WIFE FATHER & Mrs . WIFE as far as in my knowledge. However, there may be many other provisions of income tax which is best known to Honorable Income tax authority.

The section 68 deals with cash credits proving identity of the creditor, capacity of the creditor, genuineness of the transaction are the important things of this section. Section 69 & 69A, B deals with unexplained investment, unexplained money & investment not fully disclosed in books of accounts.

The Section 69C deals with the unexplained expenditure, the important requirement of this section is that an expenditure has been found to have been incurred by an assesse in any financial year and the assess fails to indicate satisfactory source of such expenditure.

It becomes my duty as a patriot and citizen of India to ask the authorities to verify the source of income and tax returns filed by Shri. WIFE FATHER  & Mrs . WIFE . In case investigations are instituted through local authorities, it will be able to unearth huge revenue from Shri. WIFE FATHER & Mrs WIFE . It is therefore requested that necessary investigations may kindly be made against Shri. WIFE FATHER  & Mrs . WIFE  in the interest of justice and requirement of law.

As per Income tax rules, income source of Shri. WIFE FATHER & Mrs . WIFE  must be checked and recovery should be made from them against the expenditures they have claimed to made in the marriage of their daughter and also spend in construction the fully furnished above said property. Shri. WIFE FATHER & Mrs . WIFE income, Hawala accounts and source of fund should be verified from financial years 2012 to till date and share the tax return copies with me. The authority is under bounden duty to investigate the said information since it relates and its refusal may prejudice the appellant is facing an Session Trial at Xxxx Court u/s 498A/406/34/377/313/307 . Since criminal jurisprudence, it is clear that innocent person should not be convicted and a person is presumed innocent unless found guilty/convicted. I request you to kindly take cognizance of my complaint and honor the aforesaid Judgment to verify their expenditure and initiate action against Shri. WIFE FATHER  & Mrs WIFE as for tax evasion if any.

 By the way of this application, May I request to inform me the following:

 

a)      Whether Shri. WIFE FATHER & Mrs . WIFE  R/o B-123 , 10 NUMBERI COLONY, COLONY  CHORE NO 1 , Delhi-1100xx , are Income Tax assessee.

b)      If Shri. WIFE FATHER & Mrs . WIFE  are Income Tax assesse ,  has they filing their Income Tax Returns on a regular basis.

c)      Please provide me the details with certified copies of Income Declared / Income Tax Paid  from the period 2012 to 2020.

d)     What action your esteemed department is initiating against Shri. WIFE FATHER & Mrs . WIFE  in view of  this petition to recover the dues of Income tax .

Also Eclosed is the judgment of honorable Smt. Neera Singh vs The State (Govt. Of Nct Of Delhi) ... on 23 February, 2007 which has relevance to the first part of my application. The same notes:

“Now-a-days, exorbitant claims are made about the amount spent on days, exorbitant claims are made about the amount spent on marriage and other ceremonies and on dowry and gifts. In some cases claim is made of spending crores of rupees on dowry without disclosing the source of income and how funds flowed. I consider time has come that cou income and how funds flowed. I consider time has come that courts should insist should insist upon disclosing source of such funds and verification of income from tax returns”

 Also enclosed is the Judgment of Honorable Justice S Ravindra Bhat of Delhi High Court and CIC (Central Information Commission) order to release I.T. return information to the victims of dowry harassment, which has relevance to the second part of my application.

There is also an apprehension that Shri. WIFE FATHER Chander Bhardwaj & Mrs . WIFE  may provide false Information to Tax Authorities. So, I would also like to request that the name of investigating officer be provided to me . Who will be looking at this matter, as there is every apprehension that the information provided to me will be misleading due to political pressure and beauraucratic contacts of  Shri. WIFE FATHER Chander Bhardwaj & Mrs . WIFE   . I may be given the due prize money as per income tax guidelines for revealing this to the authorities.

Thanking you.

With Regards

 

 

HUSBAND S/o  FATHER NAME
Address :- Ground Floor A-7/XXX  Sector XX , Xxxx , Delhi-1100XX
MOBILE:-XXXXXXX

Enclosures :-

s.no	DISCRIPTION	PAGE NO
1	Tax Evasion Petition	1 to 8
2	Annexure A :- Gift deed	9 to 17
3	Annexure B ( Copy of Kotak Mahindra Bank account statement of Smt WIFE	18 to 26
4	Annexure C ( Copy of  Chargesheet Statement U/S 161 By Shri. WIFE FATHER	26 to  30
5	Annexure D ( Copy of  Chargesheet Statement StriDhan List Submited by Mrs . WIFE	31 to 45
6	Annexure E ( Copy  Income & Expenditure Affidavit by filled Smt WIFE	46 to 53
7	Fir Copy :- XXX/17 PS xxxx Town	54 to 57
8	Judgement of the Honorable High Court of Delhi	58 TO 59

 

IN THE HIGH COURT OF DELHI AT NEW DELHI

Reserved on: 12.02.2007

Date of Decision: February 23, 2007

CRL.M.C.7262/2006

23.02.2007

Smt. Neera Singh….. Petitioner

Through:Mr. L.B. Rai and Mr. V.K. Singh,

 Advocates

Versus

THE STATE (GOVT. OF NCT OF DELHI) and ORS…..Respondents

Through: Mr. Vikas Arora, Advocate for respondent

 Ms. Richa Kapoor with Ms. Sukriti Bhardwaj, Advocates for State.

 COWIFE FATHER: JUSTICE SHIV NARAYAN DHINGRA

 

1. This petition under Section 482 of Cr.P.C. has been made on behalf of petitioner for quashing/setting aside the order dated 20th July, 2006 passed by learned Additional Sessions Judge, Delhi whereby the learned ASJ upheld the order of the Trial Court discharging appellants Bishan Pal Singh, Smt. Santosh Devi, Gajendar Singh and Toshan Singh. Bishan Pal Singh is the father-in-law of the complainant, Smt. Santosh Devi is the mother-in-law of complainant and Gajender Singh and Toshan Singh are the brothers-in-law (husband’s brothers) of the complainant. The complainant made allegations involving almost every member of the family of her in laws. Learned Metropolitan Magistrate, after going through the evidence observed as under:

Perusal of record shows that the allegations of the complainant are against the accused person except the accused husband with respect of taunting for bringing insufficient dowry. But there is not a single allegation that the accused persons made any subsequent demand for dowry and consequent harassment for not meeting with their demands. Admittedly the complainant and her husband and in laws of the complainant were staying at Ghaziabad. Whereas the complainant most of the time resided with her husband at Riwari. It was held in AIR 1996(Supreme Court) 67 that taunting for not bringing sufficient dowry is distinct from demand of dowry and should not be confused with. Though taunting for bringing insufficient dowry is also an uncivilized act but does not come within the purview of Section 498A, sufficient to constitute the offence i.e. the cruelty to the complainant with respect to not fulfillment of demand of of dowry. There is not a single allegation that except for the alleged taunting the complainant was ever harassed with respect to further demand of dowry. Hence the prima facie case under Section 498A is not made out against accused Bishan Pal, Santosh Devi, Gazender Singh and Kaushan Singh.

2. Against this order, the petitioner preferred a revision petition before the Court of Sessions and the learned Sessions Judge after considering the entire material observed as under ? In the present case, husband, Yashwant Singh, after marriage was residing separately from his parent and brothers. He was residing at Rewari, Haryana. The Ld. Trial Court found that allegation of the complainant are against the husband only. There were no specific allegations against the accused persons, namely, Bishan Pal Singh, Smt. Santosh Devi, Gajender Singh and Toshan Singh. The Ld. Trial Court was of the opinion that there was not even a single allegation that the accused persons made any subsequent demand of dowry and harassed the complainant for not fulfilling their demand. The complainant most of the time was residing with her husband at Rewari, Haryana. There might have been one or two instances of taunting for not bringing sufficient dowry but they are not sufficient enough to attract Section 498A. There are not specific allegations with respect to entrustment of dowry items to the accused persons. Since, the complainant stayed with her husband at Rewari, Haryana, the entrustment of dowry articles can be presumed to be to the husband. There were no specific allegations of entrustment to the accused person, namely, Bishan Pal Singh, Smt. Santosh Devi, Gajender Singh and Toshan Singh.?

3. A perusal of the complaint would show that as per allegations dowry demand was made even before marriage i.e. at the time of engagement and an AC was demanded from her father by her in-laws and her father had assured that AC would be given at the time of marriage. However, she told her father “You have given car and AC at the demand of in laws, what will happen if they demand a flat tomorrow?”. Despite her this conversation with her father and despite her knowing that dowry demand had already been made, she married in the same family irrespective of the fact that she was well-educated lady and was an engineer and her brother was in police. In fact, these kinds of allegations made after breakdown of the marriage show the mentality of the complainant. I consider where these kinds of allegations are made, the police should simultaneously register a case under Dowry Prohibition Act (in short, the Act) against the parents of the complainant as well, who married their daughter despite demand of dowry. Section 3 of the Act prohibits giving and taking of dowry. If a woman of grown up age and well educated gets married to a person despite dowry demand, she and her family becomes accomplice in the crime under Dowry Prohibition Act.

4. Now-a-days, exorbitant claims are made about the amount spent on marriage and other ceremonies and on dowry and gifts. In some cases claim is made of spending crores of rupees on dowry without disclosing the source of income and how funds flowed. I consider time has come that courts should insist upon disclosing source of such funds and verification of income from tax returns and police should insist upon the compliance of the Rules under Dowry Prohibition Act and should not entertain any complaint, if the rules have not been complied with. Rule 2 of the Dowry Prohibition (Maintenance of List of Presents to the Bride and Bridegroom) Rules, 1985 reads as under: ? 2. RULES IN ACCORDANCE WITH WHICH LISTS OF PRESENTS ARE TO BE MAINTAINED.-(1) The list of presents which are given at the time of the marriage to the bride shall be maintained by the bride. (2)The list of presents which are given at the time of the marriage to the bridegroom shall be maintained by the bridegroom. (3)Every list of presents referred to in Sub-rule(1) or Sub-rule(2)- (a) shall be prepared at the time of the marriage or as soon as possible after the marriage; (b) shall be in writing; (c) shall contain:- (i) a brief description of each present; (ii) the approximate value of the present; (iii) the name of the person who has given the present; and (iv) where the person giving the present is related to the bride or bridegroom, a description of such relationship. (d) shall be signed by both the bride and the bridegroom. 5. The Metropolitan Magistrates should take cognizance of the offence under the Act in respect of the offence of giving dowry whenever allegations are made that dowry was given as a consideration of marriage, after demand. Courts should also insist upon compliance with the rules fWIFE FATHERed under the Act and if rules are not complied with, an adverse inference should be drawn. If huge cash amounts are alleged to be given at the time of marriage which are not accounted anywhere, such cash transactions should be brought to the notice of the Income Tax Department by the Court so that source of income is verified and the person is brought to law. It is only because the Courts are not insisting upon compliance with the relevant provisions of law while entertaining such complaints and action is taken merely on the statement of the complainant, without any verification that a large number of false complaints are pouring in.

6. I consider that the kinds of vague allegations as made in the complaint by the petitioner against every member of the family of husband cannot be accepted by any court at their face value and the allegations have to be scrutinized carefully by the Court before fWIFE FATHERing charge. A perusal of the complaint of the petitioner would show that she made all kinds of allegations against her husband regarding beating, that her husband was having illicit relationship with 35 girls; he forced her to write suicide note, abused her, taunted her, threatened and told her that he was getting another bride of more richer family while she was in Rewari with her husband and she made telephone call to her parents who came to Rewari and took her to parental home. She had also given phone to one of her friends Jigyasa. A perusal of the statement of Jigyasa would show that she told Jigyasa that it was her husband who was torturing her and behaving with cruelty. However, in her complaint, she made vague and omnibus allegations against every other family members. The statement made by her and other witnesses have been scrutinized by me, except vague allegations and allegations of taunting, there are no allegations of perpetuating cruelty on her by any of the four respondents in order to compel her to bring more dowry or any particular items.

In view of my foregoing discussion, I find no reason to disagree with the order of two Courts below. The petition is hereby dismissed being devoid of merits.