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  • Section 5, Subsection 2 of the 1983 Income Tax Act
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Citation Codes
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citation codes
Case Number
Disposition
Attorney(S)
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  • Section 5, Subsection 2 of the 1983 Income Tax Act
Smart Summary

Factual and Procedural Background

The petitioner obtained the Attorney General’s consent to initiate criminal contempt proceedings under Rule 3(C) of the Rules to Regulate Proceedings for Contempt of the Supreme Court, 1975. The alleged contempt arose out of Writ Petition (C) No. 967 of 1989, decided on 13-2-1996 and reported in (1996) 3 SCC 212. The petitioner contended that officers of the Rajasthan Pollution Control Board (“the Board”) had filed in that writ petition a report purportedly issued by the National Environmental Engineering Research Institute (“Neeri”) that was materially tampered with, thereby misleading the Court. During the contempt hearing Neeri’s Acting Director, Shri S. N. Kaul, filed an affidavit explaining the evolution of its reports and annexed copies of both the 180-page draft and the 234-page final report dated 16-5-1994. The Court compared these materials with the document filed earlier in the writ proceedings.

Legal Issues Presented

  1. Whether officers of the Rajasthan Pollution Control Board committed criminal contempt of the Supreme Court by filing a fabricated or tampered Neeri report in Writ Petition (C) No. 967 of 1989.

Arguments of the Parties

Petitioner's Arguments

  • The report produced in Court was not the genuine Neeri report but a tampered version fabricated by officials of the Board.
  • The Court relied on this allegedly fabricated document when delivering its judgment, thereby constituting criminal contempt.

Respondents’ Position (Rajasthan Pollution Control Board & Others)

  • Citing the affidavit of Neeri’s Acting Director, they asserted that the document filed on 6-1-1996 was an accurate copy of Neeri’s final report dated 16-5-1994.
  • No alteration or fabrication had been carried out by the Board or its officers.

Table of Precedents Cited

Precedent Rule or Principle Cited For Application by the Court
(1996) 3 SCC 212
Judgment in Writ Petition (C) No. 967 of 1989
Background decision allegedly influenced by the disputed report. Referenced to explain the origin of the contempt allegations; used only for factual context, not for a legal proposition.

Court's Reasoning and Analysis

The Court observed that the contempt petition was aimed solely at officers of the Rajasthan Pollution Control Board, not at Neeri or its staff. After examining Shri Kaul’s affidavit and the attached draft and final reports, the Court found that:

  • The Board had submitted in the writ proceedings a copy of Neeri’s 234-page final report dated 16-5-1994.
  • Any differences noted by two scientists engaged by the petitioner could be attributed to their having seen an earlier 180-page draft that naturally varied from the final version.
  • No evidence demonstrated that the report filed in Court had been altered or fabricated by the Board or its officers.

Consequently, the allegation of fabrication—and by extension, criminal contempt—was found to be “clearly unfounded.”

Holding and Implications

The contempt petition is dismissed, the contempt notice is discharged, and costs of Rs 10,000 are imposed on the petitioner.

Implications: The decision absolves the Rajasthan Pollution Control Board and its officials of contempt liability and ends the proceedings. The order is confined to the facts of this case and does not establish a new legal precedent.

    Hindustan Agro Chemicals Limited v. Alka Kala And Others

    Order

    1. These proceedings have arisen pursuant to permission having been granted by the Attorney General under Rule 3(C) of the Rules to Regulate Proceedings for Contempt of the Supreme Court, 1975.

    2. The case of the petitioner was that during the course of the proceedings in Writ Petition (C) No. 967 of 1989, a criminal contempt was committed by the officers of the Rajasthan Pollution Control Board who produced before this Court a document which purported to be a report by Neeri but which document was in fact tampered and fabricated in material respect and it is on this document that the Court relied upon for pronouncing the judgment on 13-2-1996 (1996) 3 SCC 212.

    3. During the course of the hearing of this petition an affidavit has been filed by the acting Director of Neeri. It will be seen that the main application in the contempt petition alleging fabrication was directed against the officials of the Rajasthan Pollution Control Board. There is no application (sic allegation) in the contempt petition against Neeri or any of its officers.

    4. In the aforesaid affidavit of Shri S.N Kaul, acting Director, Neeri, it has been explained that a draft report consisting of 180 pages was prepared by Neeri. This draft report was submitted to the Rajasthan Pollution Control Board, which was the sponsoring agency, and it is on this draft report that discussion took place which resulted in the final report being prepared by Neeri which was submitted to the Rajasthan Pollution Control Board on 16-5-1994. Along with this affidavit, copy of the draft report consisting of 180 pages and copy of the final report consisting of 234 pages have been filed.

    5. The original record of Writ Petition No. 967 of 1989 shows that the Rajasthan State Pollution Control Board had filed a report of Neeri in this Court on 6-1-1996. It is on this report that reliance was placed by the Court while disposing of the said writ petition.

    6. If the report which was submitted in this Court by the Rajasthan Pollution Control Board was different from the final report which was submitted by Neeri to the said Board, then it may have been possible to contend that the Rajasthan Pollution Control Board and its officers were guilty of fabrication. The affidavit of Shri S.N Kaul, acting Director of Neeri clearly shows that what was filed in this Court was the copy of the final report dated 16-5-1994 which had been prepared by Neeri. In other words, Neeri itself states that the report which was filed in this Court by the Board was copy of the final report and that there was no fabrication made therein by the Board or any of its officials.

    7. It appears that two scientists appointed by the petitioner had inspected a report in the office of Neeri and then observed that there has been a fabrication carried out by the Pollution Control Board. From what has been stated hereinabove, the charge of fabrication is clearly unfounded. It is possible that these two scientists may have seen the draft report which would be with Neeri but the original report when prepared would be one which was, ultimately, submitted to the sponsoring agency, namely, the Rajasthan Pollution Control Board and it is only a copy of the same which could have been retained by Neeri. Be that as it may, it is clear that what has been filed in this Court as being the final report of Neeri was the copy of the final report which was received by it. There is no basis for contending that any of the respondents have been guilty of fabrication. The whole application to our mind is without any merit.

    8. For the aforesaid reasons, the contempt petition is dismissed with costs computed at Rs 10,000. The contempt notice is discharged.

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    Comments

    Hindustan Agro Chemicals Limited v. Alka Kala And Others
    (Oct 1, 1999)