The corruption case filed against the suspended Director General (DG) at the Inland revenue Department (IRD) Chudamani Sharma and Tax Settlement Commission (TSC) Chairperson Lumba Dhwoj Mahat and member Umesh Prasad Dhakal would not take its due course. 
 
As the Supreme Court (SC) ordered the Special Court to present all the documents related to the corruption case against Tax Settlement Commission (TSC) members, some experts and the activists have raised a suspicion that the case would be weaken before taking its due course. 
 
It is perhaps the first case for the Special Court and the CIAA that the corruption-related documents demanded by the Supreme Court without the accused being tried at the Special Court, the court responsible to deal over the corruption case. 
 
There would be needless to afraid from the SC verdict regarding the case. But it is being suspected that the miscreants believed to have involved directly or indirectly in the case would jeopardize the case by taking advantage from the delay to finalize the case.   
 
Not only the Commission for Investigation of Abuse of Authority (CIAA) has indicated as corruption after long investigation, but also the Office of the Auditor General (OAG) report published in April had raised a serious question mark over the Rs21 billion tax exemption granted by the TSC to various enterprises.
 
As the SC has ordered to present all the documents related to the case responding to the habeas corpus case filed at the apex court, the Special Court seems confusing to precede the case. We have not started any proceeding even though the case was filed a week earlier, officials at the Special Court said preferring anonymity.
 
Though the SC had ordered the Special Court to present all the documents related to the corruption case, it has not sent any documents till Monday. According to the officials, the Special Court will wait the verdict from the Supreme Court to send the documents. We have confusion that whether the Supreme Court had sought the documents related to the habeas corpus or related to the corruption, the officials said. 
 
Responding to the a habeas corpus petition filed at the SC on July 11 by Sharma’s wife Kalpana Upreti, a full bench of Justices Deepak Raj Joshi, Deepak Kumar Karki, Kedar Prasad Chalise, Shardha Prasad Ghimire and Anil Kumar Sinha had issued the order to the Special Court demanding documents related to the case. 
 
Sharma’s wife Kalpana had moved to the SC claiming that the detention of her husband was illegal. The CIAA had filed the corruption case on July 26 at the Special Court indicating that Sharma emblazed Rs. 10.02 billion rupees while exempting taxes to the enterprises through the TSC.