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  • Section 5, Subsection 2 of the 1983 Income Tax Act
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  • Section 5, Subsection 2 of the 1983 Income Tax Act
Smart Summary

Factual and Procedural Background

On 28 March 1991 at about 7–8 a.m., Krishna Rao was murdered in the village of Pamidipadu. Nine persons—Punati Ramulu (A-1), Nalamala Ramakotayya (A-2), Lam Koteswararao (A-3), Kancheti Yellamandayya (A-4), Nellori Venkateswarlu (A-5), Poonati Ramedass (A-6), Popuri Govindu (A-7), Popuri Ramulu (A-8) and Cherukuri Danumayya (A-9)—were charged under Sections 148 and 302 read with 149 of the Indian Penal Code.

The learned Sessions Judge convicted A-1, A-2, A-3, A-6, A-7 and A-8 of both offences, sentencing them to two years’ rigorous imprisonment under Section 148 and life imprisonment under Section 302. A-4, A-5 and A-9 were acquitted for lack of evidence.

The convicts appealed, and the State filed a cross-appeal against the acquittal of A-4, A-5 and A-9. The High Court re-appraised the evidence, allowed the convicts’ appeal, acquitted A-1 to A-3 and A-6 to A-8, and dismissed the State’s appeal. Consequently, all nine accused stood acquitted.

The State then filed two Special Leave Petitions (SLPs) before the Supreme Court: one challenging the High Court’s acquittal of A-1 to A-3 and A-6 to A-8, and another challenging the dismissal of the State’s appeal against A-4, A-5 and A-9. On 29 April 1985, the Supreme Court granted leave only in respect of A-1 to A-3 and A-6 to A-8; the other SLP was dismissed. A separate SLP filed by the complainant was withdrawn after leave was granted to the State. An application by the deceased’s wife to be impleaded (Criminal Misc. Petition 32/89) was dismissed on 5 January 1989.

The present judgment therefore concerns the State’s appeal against the acquittal of A-1, A-2, A-3, A-6, A-7 and A-8.

Legal Issues Presented

  1. Whether the Supreme Court should interfere with the High Court’s order acquitting A-1 to A-3 and A-6 to A-8 of offences under Sections 148 and 302/149 IPC.
  2. Whether the investigation and the recording of the First Information Report (FIR) were so tainted as to undermine the prosecution evidence.

Arguments of the Parties

The opinion does not contain a detailed account of the parties' legal arguments.

Table of Precedents Cited

No precedents were cited in the provided opinion.

Court's Reasoning and Analysis

The Supreme Court examined the record and endorsed the High Court’s assessment that the investigation was fundamentally defective:

  • The Circle Inspector (PW 22) admitted he left for the scene upon oral information from a constable but made no contemporaneous diary entry. The written complaint (Ex. P-1) was registered only at 12:30 p.m., after officers had reached the village. The Court held Ex. P-1 to be a statement made during investigation, hit by Section 162 CrPC, and therefore not a valid FIR.
  • Deliberate delay and “due deliberation”: The High Court had found, and the Supreme Court accepted, that Ex. P-1 was “brought into existence” at the village after discussion, indicating manipulation.
  • Impact on witness credibility: Once the bona fides of the investigation were successfully challenged, the Court considered it unsafe to rely on the testimony of related eyewitnesses (PW 1, PW 3, PW 4) in the absence of strong, independent corroboration, which was lacking.
  • Overall appraisal: The High Court’s findings were deemed “reasonable and sound.” The Supreme Court noted that, although the murder remained unpunished, the deficiencies in investigation and evidence precluded conviction.

Holding and Implications

APPEAL DISMISSED.

The Supreme Court affirmed the High Court’s acquittal of A-1, A-2, A-3, A-6, A-7 and A-8. The respondents, already on bail, were discharged from their bail bonds. The decision has no wider precedential innovation; its primary effect is to maintain the acquittal due to a tainted investigation and unreliable evidence.

    State Of A.P v. Punati Ramulu And Others

    Order

    1. Nine accused persons, Punati Ramulu, Nalamala Ramakotayya, Lam Koteswararao, Kancheti Yellamandayya, Nellori Venkateswarlu, Poonati Ramedass, Popuri Govindu, Popuri Ramulu and Cherukuri Danumayya were tried for offences under Sections 148 and 302 read with 149 IPC by the learned Sessions Judge for the occurrence which took place on March 28, 1991 at about 7.00 or 8.00 a.m at village Pamidipadu in which one Krishna Rao had been murdered. After recording the evidence of various witnesses including PW 1 to PW 4, the learned Sessions Judge convicted Punati Ramulu (A-1), Nalamala Ramakotayya (A-2), Lam Koteswararao (A-3) and Poonati Ramedass (A-6), Popuri Govindu (A-7) and Popuri Ramulu (A-8) for an offence under Section 148 IPC, and sentenced them to suffer rigorous imprisonment for two years. They were also convicted for the offence under Section 302 IPC and sentenced to suffer imprisonment for life. A-4, A-5 and A-9, whose names were not disclosed at the trial as to be present at the time of occurrence by PW 1 to PW 4, were given the benefit of the doubt and acquitted. The convicts A-1 to A-3 and A-6 to A-8 filed an appeal in the High Court against their conviction and sentence. The State also filed an appeal against the acquittal of A-4, A-5 and A-9. The High Court after appraisal of the evidence and bestowing its deep consideration accepted the appeal filed by the convicts and acquitted A-1 to A-3 and A-6 to A-8 of both the offences. The appeal filed by the State against the acquittal of A-4, A-5 and A-9 was dismissed. Consequently all the accused who had initially been sent up for trial stood acquitted. The State filed two special leave petitions in this Court. One against the judgment acquitting A-1 to A-3 and A-6 to A-8 by the High Court and other against the judgment dismissing the State appeal against the acquittal of A-4, A-5 and A-9. On April 29, 1985 leave was granted to file the appeal against the acquittal of A-1 to A-3 and A-6 and A-8 who had been acquitted by the High Court, but the special leave petition against the dismissal of the State appeal challenging the acquittal of A-4, A-5 and A-9 was dismissed. It appears that SLP (Crl) No. 714 of 1984 was also filed by the complainant against the acquittal of A-1 to A-3 and A-6 to A-8 but the same was dismissed as withdrawn since leave had been granted to the State against the judgment acquitting the aforesaid six accused. Criminal Misc. Petition No. 32/89 under Section 482 CrPC was also filed by the wife of the deceased to be impleaded as a party and to be granted an opportunity at the time of hearing. Vide order dated January 5, 1989 the said application was also dismissed.

    2. We have heard learned counsel for the parties and examined the record with their assistance.

    3. In our opinion, the reasons recorded by the High Court for recording acquittal of the respondents is based on proper appreciation of evidence. The findings are not only supported by proper appreciation of the evidence but are also reasonable and sound. Thanks to the tainted investigation, the murder of Krishna Rao goes unpunished. But we must hasten to add that since the defence has been able to successfully challenge the bona fides of the police investigation, it has detracted materially from the reliability of the other evidence led by the prosecution also.

    4. The case as put forward by the prosecution was that PW 1 went to Narasaraopet from the scene of the occurrence. He contacted PW 13 to draft the report addressed to the Circle Inspector of Police. PW 1 was projected by the prosecution as an eyewitness who is the nephew of the deceased and had accompanied the deceased when the latter went to realise debts from the villagers. On reaching the police station at Narasaraopet he was informed by the constable on duty that the Circle Inspector, PW 22, had already received information about the occurrence and had left for the village. The police constable at the police station refused to record the complaint presented by PW 1 on the ground that the said police station had no territorial jurisdiction over the place of crime. It was certainly a dereliction of duty on the part of the constable because any lack of territorial jurisdiction, could not have prevented the constable from recording information about the cognizable offence and forwarding the same to the police station having jurisdiction over the area in which the crime was said to have been committed.

    5. According to the evidence of PW 22, Circle Inspector, he had received information of the incident from police constable No. 1278, who was on ‘bandobast’ duty. On receiving the information of the occurrence, PW 22 left for the village of occurrence and started the investigation in the case. Before proceeding to the village to take up the investigation, it is conceded by PW 2 in his evidence, that he made no entry in the daily diary or record in the general diary about the information that had been given to him by constable 1278, who was the first person to give information to him on the basis of which he had proceeded to the spot and taken up the investigation in hand. It was only when PW 1 returned from the police station along with the written complaint to the village that the same was registered by the Circle Inspector, PW 22, during the investigation of the case at about 12.30 noon, as the FIR, Ex. P-1. In our opinion, the complaint, Ex. P-1, could not be treated as the FIR in the case as it certainly would be a statement made during the investigation of a case and hit by Section 162 CrPC. As a matter of fact the High Court recorded a categorical finding to the effect that Ex. P-1 had not been prepared at Narasaraopet and that it had “been brought into existence at Pamaidipadu itself, after due deliberation”. Once we find that the investigating officer has deliberately failed to record the first information report on receipt of the information of a cognizable offence of the nature, as in this case, and had prepared the first information report after reaching the spot after due deliberations, consultations and discussion, the conclusion becomes inescapable that the investigation is tainted and it would, therefore, be unsafe to rely upon such a tainted investigation, as one would not know where the police officer would have stopped to fabricate evidence and create false clues. Though we agree that mere relationship of the witnesses PW 3 and PW 4, the children of the deceased or of PW 1 and PW 2 who are also related to the deceased, by itself is not enough to discard their testimony and that the relationship or the partisan nature of the evidence only puts the Court on its guard to scrutinise the evidence more carefully, we find that in this case when the bona fides of the investigation has been successfully assailed, it would not be safe to rely upon the testimony of these witnesses either in the absence of strong corroborative evidence of a clinching nature, which is found wanting in this case.

    6. Keeping in view these circumstances and being of the opinion that the findings recorded by the High Court while acquitting A-1 to A-3 and A-6 to A-8 are borne out by the evidence and are otherwise also reasonable and sound, we do not find any justification to interfere with the order of acquittal. Consequently the State appeal fails and is dismissed. The respondents are on bail. Their bonds shall stand discharged.

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    Comments

    State Of A.P v. Punati Ramulu And Others
    (Feb 19, 1993)