" The averments made in the complaint, FIR and the chargesheet reveal that there was an income tax raid on the house of accused no.2 and the petitioner has requested an IAS officer (CW2) to help accused no.2. The magistrate had taken cognizance of the offences and directed registration of a case as well as had issued summons to petitioner and the co-accused. Against cognizance taken by trial court, the petitioner moved the high court. The flying squad of the Election Commission had seized a sum of Rs 4.8 crore in cash from a residence of one Govindappa in Chikkaballapura constituency. Further the upon instructions the government advocate informed the court that apart from the aforementioned WhatsApp message, no other allegation is made in the statement of IAS officer against the petitioner.