• Whether FIR be lodged against tax recovery officer of income tax department for attachment of a bank

A Tax Recovery Officer is civil court as per Rule 83 Part VI second schedule of income tax act and, further, TRO  has judicial officer  protection under Rule 82 part VI of Second schedule of income tax Rule and also protection as per JUDGES PROTECTION ACT.In this factual matrix, if TRO declares someone DEEMED assessee in Default /a Government official and orders attachment of his BANK ACCOUNT, then, if DEEMED assessee in default  /a government official  files FIR against TRO and BANK manager under section 409 for misappropriation of government money ?

Does this lodging of FIR is legally valid on the part of complainant,/Police ?

Does being public servant /Civil court /judicial officer protection act /Judges protection act, will not protect
TRO against lodging of such frivolous FIR? 

what are the remedies available to TRO? 

what action can be taken against Deemed assessee in default /a government officer himself for such act? 
Stay against arrest granted by HIGH COURT but FIR is not quashed yet?
Asked 9 months ago in Civil Law from Allahabad, Uttar Pradesh
FIR will be quashed if chargesheet is filed and no allegation evidence is found in the investigation. Also if the officer concerned was acting under official direction he will be protected and FIR will be quashed if a.letter is produced by concerned department. But in case financial irregularities Is committed by officer then no protection will be available to the concerned officer.
Swarnarka Chowdhury
Advocate, Mysore
1638 Answers
2 Consultations

5.0 on 5.0

You shall be protected if were acting in the judicial capacity also a sanction is required to prosecute you otherwise it fails. In the event nothing is found against you in chargesheet high court can order quashing of FIR. Yes fir can be lodged for prosecution and arrest sanction from proper.authority is required. The FIR is of misappropriation of govt. Property that can be filed if the TRO has done any financial irregularities on property that include.money entrusted upon him.
Shubham Jhajharia
Advocate, Ahmedabad
9418 Answers
30 Consultations

5.0 on 5.0

The high court shall see records chargesheet before quashing a FIR. So when the chargesheet is filed and authority finds nothing in investigation high court on basis of other records shall.quash it.
Shubham Jhajharia
Advocate, Ahmedabad
9418 Answers
30 Consultations

5.0 on 5.0

There is no such bar in lodging the FIR, however prior sanction is required to prosecute a public Servant. If FIR has been lodge then u should file a criminal writ under article 226 of Constitution, before Allahabad Highcourt for challenging the legality and validity of the impugned FIR and also for stay of arrrst. Your case is better, we will get better relief
Atul Shahi
Advocate, Allahabad
110 Answers
1 Consultation

4.0 on 5.0

Dear Sir, Actions of public servants are fully protected and usually police stations and Magistrates do not initiate any action against them. In such cases if you feel they are doing injustice then you have to teach them a lesson through some other method which cannot be spelt out on this public platform. Please call me for more details.
Kishan Dutt Kalaskar
Advocate, Bengaluru
3174 Answers
59 Consultations

5.0 on 5.0

1. No FIR can be registered in connection with actions which was done in due discharge of public duty. 2. Only of it so found to have done in exercise of official function only and no personal actions were alleged then the FIR does not apply. 3.In other cases it can be done but beofre trial sanction under section 197 crpc from the appointing authority is required to procedure the charged officer further. 4. So FIR is registered then it sifit case where luck must be tried by filing a quashing petition beofre the high court.
Devajyoti Barman
Advocate, Kolkata
14647 Answers
203 Consultations

5.0 on 5.0

Dear Client, If the above act is done under officially capacity, FIR is error in law and not maintainable. Police have no authority to proceed under the FIR, even it was not suppose to be registered. Option left with Police to submit closer report as not maintainable against TRO or High Court to quash. Act of Manager is amounts to Contempt.
Yogendra Singh Rajawat
Advocate, Jaipur
6456 Answers
5 Consultations

4.7 on 5.0

Does this lodging of FIR is legally valid on the part of complainant,/Police ? FIR is not lodged straightaway. The defacto complainant shall lodge a complaint to the police and the police after finding the offence to be cognizable on preliminary inquiry may register a FIR with crime number. No FIR can be registered agaisnt the government official who has discharged his official duty, even a complaint to that effect may not be entertained. Does being public servant /Civil court /judicial officer protection act /Judges protection act, will not protect TRO against lodging of such frivolous FIR? The police cannot entertain any complaint against the designated officer if the complaint pertains to the grievances owing to discharge of official duty by the said government employee, the defacto complainant can seek remedy through official machinery only and not through such complaints what are the remedies available to TRO? No action can be done against the officer who has done this in his official capacity and not proved to be done on a personal vendetta what action can be taken against Deemed assessee in default /a government officer himself for such act? The department will take care of such irresponsible behavior of the official concerned Stay against arrest granted by HIGH COURT but FIR is not quashed yet? Follow it up through
T Kalaiselvan
Advocate, Vellore
44171 Answers
502 Consultations

5.0 on 5.0

Procedure for recovery of tax When certificate may be executed. 3. No step in execution of a certificate shall be taken until the period of fifteen days has elapsed since the date of the service of the notice required by the preceding rule : Provided that, if the Tax Recovery Officer is satisfied that the defaulter is likely to conceal, remove or dispose of the whole or any part of such of his movable property as would be liable to attachment in execution of a decree of a civil court and that the realisation of the amount of the certificate would in consequence be delayed or obstructed, he may at any time direct, for reasons to be recorded in writing, an attachment of the whole or any part of such property: Provided further that if the defaulter whose property has been so attached furnishes security to the satisfaction of the Tax Recovery Officer, such attachment shall be cancelled from the date on which such security is accepted by the Tax Recovery Officer. No doubt in the present case a criminal complaint may be received, but the police have to obtain prior sanction from the department concerned before registering the FIR. There are plenty of procedural lapses and seems to have been taken action at various steps in a haste without following the rules or law in this regard. The quash matter may be argued based on the lapses by the prosecution side.
T Kalaiselvan
Advocate, Vellore
44171 Answers
502 Consultations

5.0 on 5.0

You can only lodge a FIR if he has not acted under his duties and actions are illegal outside the purview of his duty. Being a public servant sanction is needed before prosecuting him in court.
Prashant Nayak
Advocate, MUMBAI
3402 Answers
2 Consultations

4.8 on 5.0

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