INDIA Law and Practice Contributed by: Priyank Ladoia, Asif Ahmed, Puneet Dhanoa and Utkarsh Routh, AZB & Partners
venting corruption in such entities, the CVC has also been mandated to tender advice to: • the Central Government; • corporations established by or under any Central Act; • government companies; and • societies and local authorities owned or controlled by the Central Government. While conducting an inquiry, the CVC can: • summon and enforce the attendance of any person from any part of India and examine them on oath; • require the discovery and production of any docu - ment; • receive evidence on affidavits; • requisition any public record or copy thereof from any court or office; and • issue commissions for the examination of witness - es or other documents. In relation to the investigation of offences and arrest of persons concerned in such offences, the CBI (under the Delhi Special Police Establishment Act, 1946) has all the powers, duties, privileges and liabilities that police officers have in connection with the investiga - tion of offences. After completing the investigation, the CBI must submit a report to the CVC. The CVC must consider such report and decide whether to: • file a charge-sheet or closure report before the Special Court against the public servant; or • initiate departmental proceedings or any other appropriate action against the concerned public servant by the competent authority. Police Authorities/the Anti-Corruption Bureau The police authorities derive powers from the BNSS, and can: • issue summons to join the investigation; • seek records and documents; • take statements (even though such statements are
However, police authorities, like other investigating agencies, must seek the permission of the compe - tent authority to initiate an inquiry or investigation, as mandated under Section 17A of the PCA. ED In cases where the investigating agency, after a pre - liminary inquiry, lodges an FIR, and where the alleged offence is a scheduled offence under the PMLA, the ED can register an enforcement case informa - tion report (ECIR) and initiate investigation under the PMLA. Since the ED’s investigation is triggered only after the CBI/police authorities have received permis - sion under Section 17A of the PCA to initiate investi - gation, the ED does not seek a separate permission under Section 17A. The ED has the power to • summon the accused/witnesses; • compel production of records; • receive evidence on affidavits; • issue commissions for examination of witnesses In addition to these powers, the ED can attach tainted properties or properties of equivalent value, and can freeze assets/accounts. These powers have been extended to police officials and the CBI, under Chap - ter IV of the PCA, by the Amendment Act. Income Tax Authorities Income tax authorities investigating offences under the Black Money Act draw powers from Section 131 of the Income Tax Act, and have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (CPC) – namely: • discovery and inspection; • enforcing the attendance of any person, including any officer of a banking company, and examining them on oath; • compelling the production of books of account and other documents; and • issuing commissions. In addition to the foregoing, the income tax authori - ties can: and documents; and • arrest the accused.
not judicial statements); • arrest the accused; and • conduct searches and seizures.
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