Through this update, we wish to apprise you regarding recent landmark ruling in the case of Paramvir Singh Saini v. Baljit Singh and Others [Special Leave Petition (Criminal) No. 3543 of 2020] wherein the Supreme Court has directed the Central Government to install CCTV cameras and audio recording equipment at offices of Central Investigation Agencies which carry out interrogations and who have powers of arrest. The Court issued the following directions:

• CCTV cameras must be installed at offices of all Central Agencies like Central Bureau of Investigation (‘CBI’), Enforcement Directorate (‘ED’), Directorate of Revenue Intelligence (‘DRI’) or any other agency carrying out interrogations and having powers of arrest.

• The Central Government must file an affidavit on the constitution and working of Central Oversight Body (‘COB’) formed in compliance with the recommendations given by Supreme Court in the case of Shafhi Mohammad v. State of Himachal Pradesh (2018) 5 SCC 311. COB shall be responsible for proper installation and upkeep of audio-video recording equipment by the above mentioned agencies. COB shall also give directions to all such investigation agencies to prominently display at the entrance and inside the premises about the coverage of the concerned premises by CCTV. 

• The Central Government must ensure that audio-video recording of interrogation is preserved for a certain minimum time period (not less than 6 months) and copy of the same must be readily made available to any victim of human rights violations.

• These directions are issued in furtherance of the fundamental rights of each citizen of India guaranteed under Article 21 of the Constitution of India. Given this, the authorities must implement the same both in letter and in spirit as soon as possible. 

The Court has given 6 weeks to the Government to provide detailed action plan with exact timelines for complying with the above directions.

NITYA Comments: 

Amongst growing litany of summons and notices being received by taxpayers from various investigation agencies (such as DRI, DGGSTI etc.), the above ruling comes as a welcome step for preventing high-handedness and harassment faced by taxpayers from department officials. It is imperative for taxpayers to stay updated with the developments taking place in this space and exercise their right once the above directions are implemented.