High Court of Punjab and HaryanaCRM-M/51102/2019allowed

Deepak Kapoor v. State Of Haryana And Another

2024-08-22Mrs. Justice Manisha Batra36 pages

!"#$%&'()*

+% ",!

."#$#!'/'

012

$ 34565

!"#

% &

' $

( $ !

* # #+, # ,-

/* # # 01++# , 2

. '

&3$($

$ .

* # #+, # ,- * # # 01++# ,

% % %3

5*142$

53%

) $ !

% 3%

012+#!

! ) ! 3% # * # #+, # ,-

3% %

-, , 2

) 3% $ ) 33 &$!'% 33' 7% *

-, , 2

!3% %

7 # 809 +.#7 %.%."#

: ! %%33 !

% ))

,-, ,-!

;%3

< *3$ ( ) % )3 .

00 0,,+ ,9 3=

%5 *

?& ! 3

!)) %% %

3 +,, < * &)@

) )%% )!

% / $ ,2$2,1$2 ,$ 21/$21-$29$299$299#$+,,7% %%

$ +,1 ,#A < * .

/! %3

33$ .

* # # 01++# , 2$

,,2 , 2! 3 ; $ ( ) % )3 ! .

28 , , 3=

?& !

,-, ,-!

% % %$ 7 %.%."#

33!

3 )%3 & ) %%.

0 /% 33!

/ 2 Brief facts of the case relevant for the purpose of disposal of these petitions are that the aforementioned complaint has been filed by the complainant Sarvesh Mathur on the allegations that he was appointed as Chief Finance Officer (CFO) of 8

%5 *

>) India (for short 'PWC') on 11.03.2008. The persons named as accused Nos. 4 to 8 in the complaint and accused Deepak Kapoor (to be referred as accused) were responsible for day to day affairs of PWC which has pan India operations. The complainant alleged that during his service period, he started noticing various financial irregularities which were running into crores of rupees and which attracted violation of several enactments including Income Tax etc. and also attracted provisions of Indian Penal Code. These irregularities were in the nature of falsification of accounts of PWC, wilful manipulation of books of accounts thereby resulting in under-statement of profits leading to evasion of tax, adjustment of crores of rupees between separate legal entities without raising of bills, filing of wrong returns of financial assessment years and wrongful book keeping of various expenses. Some office bearers of the PWC were also making false misrepresentations to banks and committed violations of RBI Act/FEMA and other rules and

012+#!

regulations pertaining to service tax laws and violation of accounting standard.

The complainant alleged that he brought the aforementioned irregularities to the notice of the higher authorities of PWC. Though during the year 2010, his performance was rated as 'having exceeded performance standard/expectations' by the then Managing Director of PWC i.e. the accused Deepak Kapoor who was subsequently posted as Chairman of PWC, but due to his raising voice qua the various irregularities committed in the company by its office bearers and on being convinced that the complainant would not connive in the various activities of the accused Nos. 2 to 8, he was forced to resign after being harassed and humiliated. His employment with PWC ended on 31.12.2011. Still fearing exposure, the accused Deepak Kapoor issued a letter dated 27.02.2012 to him thereby terminating his services irrespective of the fact that his employment had already ceased w.e.f. 31.12.2011.

The complainant further alleged that subsequently PWC filed a complaint against him with Gurugram police. This complaint was withdrawn on 03.04.2012 only after forcing the complainant to sign some undertakings restraining him from bringing the offences committed by PWC to the notice of the government authorities and by destroying copies of incriminating documentary evidence against PWC which had been forwarded by the complainant to his personal e-mail account only to defend himself. He was also forced to sign an illegal affidavit-cumundertaking. The complainant filed a complaint against PWC on 19.03.2012 but was made to withdraw the same. He did not succumb to

the pressure of the accused and filed another complaint on 13.08.2012. By alleging that the persons named as accused Nos. 2 to 8 in the complaint as well as PWC had done acts of defamation and criminal intimidation against him apart from committing offences of cheating, falsification and forgery of record and criminal breach of trust, the complainant prayed for summoning the PWC and its office bearers named in the complaint as accused and to issue process against them for commission of various offences.

In preliminary evidence, the complainant examined himself as CW-1 besides producing his daughter Yashasvini Mathur as CW-2. Certain documents were also produced in evidence. On considering the evidence so produced on record as well as the contentions raised by the complainant, the learned Judicial Magistrate Ist Class, Gurugram vide his order dated 09.10.2019, dismissed the complaint qua PWC and all the persons named therein who were sought to be summoned as accused except accused Deepak Kapoor, who too was ordered to be summoned only for commission of offence punishable under Section 500 of IPC. 8.

Feeling aggrieved from the order dated 09.10.2019, the complainant filed criminal revision petition No. 14 of 2020 before the Court of learned Additional Sessions Judge, Gurugram which was dismissed vide order dated 01.04.2024 and being dissatisfied from the same, the complainant has filed petition bearing No. CRM-M-236552024 whereas feeling aggrieved from the order dated 09.10.2019 passed by the Judicial Magistrate Ist Class, Gurugram, the accused Deepak

012+#!

Kapoor has filed petition bearing No. CRM-M-51102-2019 before this Court.

The respondents in both the petitions have filed their respective replies converting the pleas taken by the opposite parties. 10.

The complainant while appearing in person through video conferencing facility, vehemently argued that 3! %%

% 2/ * * &

) !3

)

%%& 3 )

% 2/ * *& ))3 ) !)! %%

% *

& %3 ) 3%

)

,-, ,-

% 7 &%

% +,, < *!

! & %

% %% & $ )&

!3 3& 7 &% 3

) the complaint against PWC and accused No. 3 to 8 and summoned only accused Deepak Kapoor that too under Section 500 of IPC alone and further to the extent to which the prayer made by the complainant to summon PWC and accused Nos. 3 to 8 for commission of offences punishable under Sections2,1$2 ,$21/$21-$29$299$299#$+,,$+,1 ,#A < *& '%

&3) % !

%!)

%%.

0 /%%

& & %! 5*$% %&

$3 3% !

%% 5* % %

) (

) ! & 3

% &%) )!BB3) ) ) !

%) & !'% )$ ))! )

%% )33 ) )6 < &

%$& 3 @ & %&)

) 33 3 33

% % )

3&%& % % !) %) 3 !)

!7) :% & %

% 33 )%% %3 5*

3 % )%

' %&% )!)3 3!) 5* 7

%! )

) %%

:7 ) ! & &3 )

,,2 , 2$ 3 3 ; $( )3

3 '% ) 3 %

! &% %

-,- ,

& ! *

@ < &

3% 3!) % 5 !

!) $

012+#!

)

,-, ,-,,2 , 2!

!3 && 3!3 ! 7 &% & )@ 5* )%%.

0 / 3 7 &%

! %%

7% +,, < * 3!)!%% $ 5*%%.

0 /!

! )) %%$ %%#

! ))

% )) 33 % ) 3 ! %%#

! ) 0

$ & !3 % 3

$ % )3

% ! ! ) 3& )<% $

% &

! ) & %

) %)! 0$ , %3 %

% $ 33 33 %%$ %

% 3

) 5*

) : ) 3

& ) 9, , % & 3! 5*

3 37% #%)#

$ % && &: 3

% -,0 , ! & & )3 % +,+ ,9

)

) )

) &3 33 % ))

% )

$ 3!) ! %

% +,, < *& )!

2 > % 3

) % 3

)

$)3& 3

) 3 5*

% ) ! 3

%3%% :3

)

% &% ))% 3! & ) : &

& ! )$ % ) !% ))

! 5*

! )3

%3 % ) :

)) % ) 2-- < *!3 +,, < *&

33) ) & %% 33 ) : )

!)) %%:%%% 3

!) % 33!3

% & !3

)!)%% * ) ).

) 3% 3!

% %

& &% )3

)

3% 3& )3 + < &

!3 % 3

%% &3 )

,-, ,-$ 3

3 % % %

) )

012+#!

)3&

33% ' %

)) % !3 % +,, < * :

) *5 & 3 ) 3

9, , &

)

$ % % 3

! !=!3?

=) ?! %%

) 3

9, ,

!%33 ! !

3&< % ) ) 3 & % % 8)

3 3!3%:%

33 =) ? 2-- < *:3

&3 )

% & % %

) &) !)

) )&% !3 & & )

33% 3% % % %

%33

3 & % )

53% %3 $ $% 3! &33

)

,-, ,-& 3!3 ! 7 &%

%& %%

3!)

!%% 1 5 5*%%.

0 /$ &

3 *

!3 &% ))

33 3

3 ) @ )%3 % 3

)!%

)

%% %

9 :% 3 % 3

%%& % !33 ! *

/ :%%

!)) ! *

% )) %!3 +,, < *C 3$

& B% %

% ,, * * )3

% %

) 3

% %

$ $% : !3 7 % % & $ !% &

3 3% 3 : ?!3 )*

3 &

)) %% %

!" # $%" # &

' !

(

# ) & & !

))

%%% )3% )

* )33&%

! )

)

% <

3 & &

)33& )

)) %%) 3% 3 ) % % 3&3%!3

7) 33 ) % !

3 %)

% & 33 !%

%%!

)

% %%<

3 %

) %

3) % !

)) %%:

% 33%

012+#!

) )3 @ & 3% &

3 33

& 7)

% % ))

!33

%% - ,2 * $

% B% %$ %

% $33))

%%)) %

%:@

7 % & ,2 * *

%$ !'% % 7 % %

% < :

(%# (

(( ,%

- ! ) .$ ?!3 )*

3 "#

$ % % !

$& % % ! '

( ! !)

, <!% # /

# /0

- ) !$ ?!3 ) *

7 D%

% E 3 3 ! % % ) ) 3 %%% % !

,2 * *< & !

&"# +%11" &% 1 " &(

$& !

,- *

& 3&& &

% % $ ! & 3!

012+#!

2/ * * )3

)) )%% ) !3$%

3 ) 3

,-, ,- % 3

% *

@ % !

< % 7 $ % %!) 2!( &

5 # &

* #+

78 ! 798.& ?!3 )*

3 & %

% & % % ! @

& % 2/ * $ &% &"# 5 33 )

)

& %

)$ %

3) ! 3 3 % %%

%3 3 % &%33 %%F & 33 ) 3! 3)

!!3 % % % %3 %

%%F 0& % 7 %!

%% % !

!! %

) 3 &% & 33

)!3F 2&

)) 33 3% $ %$& % $

!% % !3 33 )

3%%3 !3% :

!4 ( ;

' (

# $%

# $ & @

3 & 2/ * *

@ & 3

))

3& )!3

G< & % B% % ! )

% $ )

&@7 % & 2/ * *

0 < *

;# =(

=0 '

!%( % -'$ & !

! ?!3 )*

& *

2/ * *

3& 3 &

% 0-9

3< & !

* $

% 0-9% )3 &

) )! 3 % 2/ < &3 &

3! 7 % & & !

7% ' % *

2 < 2 ( < ! 1

=0 7' !%( % )7.$ @ % !

&& *

%7 % & @ %

< & !

% )

%3 3!

&%!

% *

% ' %$ %! *

! 3 3%

012+#!

+ : @ &

)) $%! & $7 % & % 2/ * * 3 ! % ! ?!3 )*

/ %

*%(

3, 1 ;#

- ! ) ) . "

% & & !

3 2/ * $ $*$

)) %% ) !3

1 )3 3$ % ' )

, , 2 3 2 >

! 1 ?

) 03! 8.$ ?!3 )*

% )) % 3! & ! *

7 % & 2/ * *

9 H3 3&3 &!

% %$ !

%$ %%% )& % 3% ' % *

)

,-, ,- 7 &%

% +,, < *& %%

: ! $ 3!3 3 )!&

& 3

% ))

2/ * *%$ &

%3% !

% % % %) % %$ 3) !'% ! 3

/ > &

% @ &

)

,-, ,- ! ;%3

% +,, < * %%

) & )!

% 5*$ %%

%! 5*& ) & ) %%.

0 / $

) % ) @ %

- :*

3 @ &

)) %%

$ 5* .

% )) %!3 2,1$2 ,$ 21/$ 21-$ 29$ 299$ 299#$ +,1 ,#A < * : $ !)

% 33

) % &33 / 2,1 < * 5* %! )%%.

0 / $ & $ 3 !

)

) &

$ *

&33

) % & 3%!3

% / 2,1 < *&33

% % & 33

#% %& 5* .

0 /% ))

% % $

%) $ 3 %%33 3!3% 3%

%% % 0, :3

&3 )

,-, ,- !

)3 3

9 012+#!

#)3 ! % ! 5* & ' )

)

) #)3 &

) 3 %

& )

%! ) 7

% 3%% <

& !

%&% !

3% %%

73!3 A

% %!

% %

!3 %@ ))

%33 7% % !3 % +,, < *$ 3

) % @ 5*

0 /

% )) % !3 +,, < * %%

3! !

& %

& )! 3 3 ; $&3

,,2 , 2 0 > &% &

%% % %

% ))

) % 2 ,$21/$21-$299$299#$ +,1 ,#A < * 5*$ %%

%%.

0 / % -& +%.#/% % $ ) 2+ < *: 3 %

% =% ? 2+ "

! 0

././

! !

! !0 .

0 ./

!./.

!* 00 : 3

% 5 -%."# < * "# / 0 ./

! ! ! !

! ./

* 02 : % ,"/ ) 210 < * :!%3) % "# ./

./ ./ !

! ./

. /

* 0+ * )) %

& ))

% !3 21/ < *

% $ ) !

)

012+#!

)$ & 3!

% $& $% 21- < *

)

% )) %

$ %)

33 ) % 29

< *

)

%) 01 :@

% %

!% !3 % ))

) % ! 5*$ %%

0 /

G< % 7 $ )!)

3 ) #I & *5# )3*5# < %) %$ % 3% 3% +;:<

)% 3 )! 5*$ +; :? % 3

9, , ! 5*

%% * ) )

! )

) &0 , 7 ) %

%$ +;:< % #)3 ,9 , ! ) % 5* 3 ) 5*% 3&

% )

% $)3

$% ) )3

)3$ $ & 3 ! 3 5*

3 3 ) ) & 3 3 ! %

& #)3

$+;:

<% ) 3

$+;:< #%)#

& !&

,0,2 , $ +;:< % 3

,0,2 , !

5*$ +;:< % 3

2 ,0! %

<% ):7< C .&3 +;:< % 3

,, ,2&

! '&3 * ) !3 5* 09 : )

I& %

% ! & 3) %$

% %"# =! ( 1 !

! @/ =7 > 4 < !

!" )' :%&

!= 2 )

3 .

2%/ $$4

5 677$77 ! 2% ! !

# "

8, "

) !

677$775 ! !

012+#!

% ; , 2%

<$$7

677$77

! !

! # "

! 2%

! !

! )

= # % !

2% ! 5

% '

2% 5

2% !

! ! !

! !! !

1! "

! &??@$$&<<&<<'&$&$A$& 7$B

% ! ( 1

5 ; !

=7 > 4 < !

:%%& (

!= # 1 2%! #

) ! ! ! !

8 2% !

! !

)

<$$7 ! 2% 5 C

! !

! !* 0/ H! 3 ) $ 3% ) *5# I

% 3 7 & & )3))! $ % 33

% &33 3 )

5* ) % % % $ &

% 3 3 ! ))

3 &

3 5*&

33 !3% 7%@ %3 % ) 7$3% %%

3 3$ & $

73 &

% )) % % $

%) $ 3 %%33 3!3 %

3% %% ! !3 5*

% ! )%% : %) ) =?

) =? 3 ! & 3

!% !)!3 % &

012+#!

%& 3&

% ))

) % : & ) &%

%3 %) !33% $

!&%

%3 %% & % '% ) !) %

% 5*

%! %3 %%

) % !% ! %

5*$%%

%%.

0 / %% %

% ))

% %

%%$ %! 3 3

% ))

'% )!

% 5* %! ) $

% )) %!3 2 ,$21/$21-$ 29 ,#A < * 0- % 299 < *% % $ 3& 3 %%33 $

% %$ 533$

3!3%

% ))

)% % %

$ & 3 3

& %)

' !3%

$%%3$

) %%3$

) % %) &%

!&33$

3!3 % $

% )) )% % % %) $33! & $

& ) ) %

) &%)7 $333 !3!3

2, < %$

) 33

) 3) %3! $

3 & 3

%%33

% %) &%

! 3!3% $ &33 %$ ! 5*

%! %%.

0 / J ) $ % 3

% 299 < *&

% % 2 )3 & 299# < * :

% 3% %% !3

)3 ! )%3 $ %

)

% % $ & @ !3 %%

/& )

3 )3 8 % ! 5*$ &3 % %%

$ 3 $ ) 3

3 !

$ $ & $

3!3%

%% &%!3

! % ! )$ & 5* H!

3$ %

3%!3 & 3% %% )! )3 )3:!

3 ) %%

!% !% &

% 299#!

) %% % :

!3 %

!3 & &33) < )

% ) %

! % 33

012+#!

! & <% ):7

%) %

%$3 0,%

!) 5* < 3 ! 3

) ) 33% %

3! ! .

3 2!

! 1 @ <

6< ! % 3 )$

3 !) % )

3 !7)! J

%) %

!) % % %$ *

% ! & 3!3 ! )) %

)) %!3 2 ,$21/$21-$29$ 299299# & % ,#A < *

% ))

% )%33 ! 5* ! %

! 20 % % )3 ) % % $

) +,0 < *:% &

& ' $

& ) F %

& &% < &33

3 )

%3 %'

3 )% )53 *5#$ &

% ) %) !

% &% )33

) ! .

0 /

! %%

:! 33 & )3 ) $% 3

!% !% %$ %! %

% %

! &

% +,1 < * 5*$

%%.

0 /

% 3

% ))

33 3 )

7 3 %3) 22 : *

3 3 ; &3 7 % 3' % &3

,,2 , 23 & % %

! % % 7 &

) % 33 %

&) 5*

%% .

/:*

3 3 ;

)) !

& %

% +,, < * %%$ & %

3!)!

3 % ) !

$ !3 3 ; $ ! )

!3 ;%3

% 5*$%%

0 /

% ))

) % %33

% 2+ 5 %!3 +,, < *$ 3 ) )3 %

9 012+#!

) !

3 3 ; $ ( ) 0,,0 , 2 %

3 %3)

)) 5* 7 % ! )% %%.

0 / +,, < *

3 %3) ) 7 &3 ) < &$ & $ ) 3 !)

3 *

$ ! )) %%

+,, < *&&33

! 21 .

& 7 @

% !

& )

,-, ,-& !

!)) %

% )) %!3 +,, < *

@ % 7

29 : % ) 2-- < *&% "# ;1 ( 2 !

! !

, ,

7DDDDDDD 8,

DDDDDDD 8,

6DDDDDDD

! !

* 2/ ! % 2-- < *) %3 % % =) ?) % $ !) ) !) )

% & % )

!3 %) &33 )

& ) )* ) ! &% % % % %:%

& %%

!3 ) )!)& 3 ) : % ) ) )3) 5)

) !3$

3 !3 ! 3 ) & !% ) !3<

% ) $ ) !% ))% !%& ! ) $

< ) 3& )

& & )3$ %

) >&$ 3!33 ) 3% ))% 3!3 )$

% % % $

012+#!

3 )) 3 )!!3%: @ & 3!3% !% ))% ) ) 3<

3!33 2- 6

% 2-- < *$

3 3 ) ) )

) !33 !)

!3! 3 ) ! &$)

$ % 3

% 3$

& )

33% 3% % % =

)

? +, >6 .%% 1'%&"2 % )) >& ) K 3%

% :&3 J 7 !'% & % ,"'%& ?7(+#+%."# &"# '

‟

! * . / + & & ! 33!%%

* %3 B%

C( , > @% 7= -

/ )=3

'') 9)$33! *

* (

= 5 C( 98 !

# =## 97D 97 # $ '83 "#

* . / + < &33 %' ) !'% ! *

! &

*! / # 8) !

'8$ &3 "# 9

! !

+ (

&??

5# )# G =

6&$

* #&??

. * (

5 C( 9'

$ '8

=##* . / +0 )3 @ !

!%EE

<% ;

( >

87 !

# = 97 & & & "# 76

012+#!

* . / +2 < 7 )3 % )3% +,, < *$ 3 *

)

: ( >

!%EE

((

& #

= '8 !

# * 9.

& &"

#&??

1 !

* )3 ++ )3 @

% !( ; &

( 5 * #

# 9--D $ 97 & ! &

)

?!3 )*

/# # = ( * # 5 ! 1 =

7 ! )9$3! 7

% +,,< *$ % &

!3) E 3! D&

E$ ) ) & !3%

3!3 ! % E$ &3 D !3%

& ) % % )

& ) ) )

)

% +,,< *E

D &33!

!3% $ % 3

) )

E$3 D% ))% ))3&33

!!3% E ++ H3 !

% 3& %3 % % %) % %$

% %%

! 3 ! % 33 &

33 )3% 3)) & $ ! 3

7 #9 33 3 33 $ %3 & 33 $ %%

=!3?$ ) 3

)3: 3

& ) 833 & ) % )

% $

! % !3% )

) 3&) 3 %

%%:) % & & ) )3 ) $

% ) & % %%33 33 %%$& ! @ )

& $ & )3 )$!3 3

%! ) .

%37

)

012+#!

% 3) %%$

& !3% ) 3

&%%

%8% % %% +,, < *

%& %

% ) &!

) 3

& &) +1 :*

) 33% %

$ % % ! !

&%$ % )3 % %%

% ) &%

% & 33 ) !3% ) 3 J %

% %

! % 3

! ! %

&% ))% ) 3

! %% )

: ) 3

) 3

% ))% !

%% :% %) &!

)

) !3% % ))% )

%%* @ 3$ 3!

% 3

=% ?&

) 7 * *

% &% B%% 3 ! !

7 % ' % ):' % 7 %&!

! *

$ %!

' % )

)

% %%

% )) %!3

% +,, < * +9 3 !

$ 7 % )

' % *

7 % & 2/ * *&%%!7 %

'%3 & % )3 )

% 3& !

< & % )$ 3

! 3

% %%

% )) % +,, < *

!33!3 !

3 % )!

! 3

% 3

% B% )

% +,, < * %% 3 %3)! % !% )!

! ) 21/ < * &%$ %

% ) B% % 7 $

%!3& ) )

)7%

7% : % +,, < * !3

) )

& : ) 3

% 33 )

% &

9, , $& &3! 0,,+ ,9 :

$ 3 3

% ) % B%

012+#!

)

% +,, < *

3 3 &

% !% ) 3!3 ! @ +/ % )!

$ 3!

33 & 3! &33 ))

,-, ,-

% %%

!@& 3! #

) +- % ) ! $ 3% $$ % 1,

!3% 3 % % % @

5A #!'/'

# 72 >

I 2 I