Holding

The Supreme Court held that, at the investigative stage, it was premature to decide on consolidation and that the police’s registration of a single FIR with other complaints treated as statements under Section 161 CrPC was correct, setting aside the High Court’s conclusions that each deposit was a separate transaction.

Summary

The State of Delhi appealed against a Delhi High Court decision that held each deposit made by investors in a large cheating scheme constituted a separate transaction and that separate FIRs and charge sheets were required. The scheme, alleged to involve 1,852 victims defrauded of ₹46.40 crore, was initially investigated under a single FIR (No. 89 of 2009) for offences under Sections 420 and 120B IPC, with the remaining complaints treated as statements under Section 161 CrPC. The High Court had answered three reference questions, concluding that each deposit was a distinct transaction and that separate FIRs and final reports were mandatory. The Supreme Court held that the reference was premature, as the investigation was ongoing, and that the police’s approach of registering one FIR and treating other complaints as statements was appropriate. It further held that the High Court’s answers to questions (a) and (b) were to be set aside, leaving the determination of whether the offences form a ‘same transaction’ to the magistrate at the charge‑framing stage. Consequently, the appeal was allowed, and the High Court judgment was partially set aside.

Issues considered

Whether each deposit made by an investor in a large cheating conspiracy constitutes a separate transaction that cannot be amalgamated into a single FIR.
Whether separate FIRs and final reports must be filed for each alleged offence or whether consolidation under Sections 220(1) and 223 CrPC is permissible.
Whether the maximum punishment provision of seven years can be applied by clubbing all transactions into one FIR.
Whether the reference made by the Additional Sessions Judge under Section 395(2) CrPC was premature.

Legislation cited

Bharatiya Nagarik Suraksha Sanhita, 2023s. 242
Code of Criminal Procedure, 1973s. 161, s. 218, s. 219, s. 220(1), s. 221, s. 222, s. 223(a), s. 223(d), s. 31, s. 325, s. 395(2), s. 71
Indian Penal Code, 1860s. 120B, s. 420, s. 71

Headnote

Issue for Consideration Issue arose as regards the consolidation of FIRs; and whether or not the offences allegedly committed against the 1,852 complainants were part of the ‘same transaction’. Headnotes† Code of Criminal Procedure, 1973 – ss. 218-223 – 120B IPC that accused and his accomplices, including the respondent induced large number of people to invest their monies and duped them by falsely claiming to triple money in a few days – Investigation revealed that altogether 1,852 victims cheated to the tune of ₹46.40 crores –

Subjects

Consolidation of FIRsSame transaction doctrineCriminal conspiracyClubbing of FIRsSection 161 CrPC statementsSection 220(1) CrPC

Judgment

[2026] 1 S.C.R. 167 : 2026 INSC 25

The State (NCT) of Delhi
v.
Khimji Bhai Jadeja
(Criminal Appeal No. 74 of 2026)
06 January 2026
[Sanjay Kumar* and Alok Aradhe, JJ.]

Issue for Consideration
Issue arose as regards the consolidation of FIRs; and whether or
not the offences allegedly committed against the 1,852 complainants
were part of the ‘same transaction’.

Headnotes†
Code of Criminal Procedure, 1973 – ss. 218-223 – Consolidation/
clubbing of FIRs – FIR registered u/ss. 420 and 120B IPC that
accused and his accomplices, including the respondent
induced large number of people to invest their monies and
duped them by falsely claiming to triple money in a few
days – Investigation revealed that altogether 1,852 victims
cheated to the tune of ₹46.40 crores – Other 1851 complaints
clubbed with the aforesaid FIR and those complainants made
witnesses by treating their complaints as statements – Bail
applications by the respondent – Additional Sessions Judge
framed three questions of law and referred them to the High
Court for appropriate decision – Division Bench answered
the reference holding that (a) such complaints could not be
amalgamated into one FIR by treating all such complainants
as witnesses therein; (b) that the police could not club
separate offences investigated under separate FIRs into one
final report and that a separate final report had to be filed
in relation to each FIR; and (c) that it would be for the trial
court to consider the sentence that could be imposed on a
convicted accused – Challenge to:
Held: Reference by the Additional Sessions Judge was premature,
as the stage had not arisen for her to have entertained any
doubt so as to raise the questions of law for the decision of the
High Court – Investigation was still ongoing and it could not

* Author
168 [2026] 1 S.C.R.

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have been ascertained at that stage as to whether the alleged
offences formed part and parcel of the same transaction – Even
otherwise, consolidation of FIRs is permissible in law but that
would have also depended upon the conclusions to be arrived
at after the investigation – However, as on date, as many as six
supplementary chargesheets have been filed during the pendency
of this case, in addition to the main chargesheet that was filed
in 2014 – End result of the investigation undertaken is that an
offence u/s.120B IPC has been alleged – Thus, as a conspiracy
is alleged, leading to multiple acts of cheating against different
individuals, the course adopted by the Police in registering one FIR
and treating the complaints received from 1851 other complainants
as statements u/s.161 CrPC, was the correct course of action to
have been adopted at that stage – Inference to be drawn from
the chargesheets, left to the Magistrate concerned to consider,
so as to ascertain whether the various acts of cheating attributed
to the accused persons constitute part of the ‘same transaction’,
thereby bringing them within the ambit of s.220(1) and s.223 (a)
& (d) – If the offences formed part of the same transaction, the
Magistrate would be entitled to charge and try them together,
as enabled by the provisions, as it would be in the larger public
interest to do so – Further, in such an event, the complainants, who
would then be treated as witnesses in relation to the FIR which
was first registered – For sentencing, the provisions of s.71 IPC
along with ss.31 and 325 CrPC to be adhered to, depending upon
the established facts and findings in the case – If, however, it is
concluded that there are several transactions and distinct offences
in relation to different victims, there have to be separate trials for
each offence, subject to s.219 CrPC/ s.242 BNSS, which allows
the trial court to try three/five offences of the same kind committed
within a year – Thus, the judgment passed by the High Court set
aside to that extent. [Paras 19-23]

Case Law Cited
Amish Devgan v. Union of India and Others (2021) 1 SCC 1 -
relied on.
State of Andhra Pradesh v. Cheemalapati Ganeswara Rao
and Another [1964] 3 SCR 297 : AIR 1963 SC 1850; S.
Swamirathnam v. State of Madras, AIR 1957 SC 340 : (1956) 2
SCC 144; Banwarilal Jhunjhunwala and Others v. Union of India
and Another [1963] Supp. 2 SCR 338 : AIR 1963 SC 1620 ; State
[2026] 1 S.C.R. 169

The State (NCT) of Delhi v. Khimji Bhai Jadeja

of Jharkhand through SP, Central Bureau of Investigation v. Lalu
Prasad Yadav alias Lalu Prasad [2017] 3 SCR 630 : (2017) 8
SCC 1; T.T. Antony v. State of Kerala and Others [2001] 3 SCR
942 : (2001) 6 SCC 181; Arnab Ranjan Goswami v. Union of India
and Others [2020] 8 SCR 222 : (2020) 14 SCC 12; Abhishek
Singh Chauhan v. Union of India and Others, 2022 SCC OnLine
SC 1936 Amanat Ali v. State of Karnataka and Others (2023) 14
SCC 801 Ravinder Singh Sidhu v. State of Punjab and Others,
2025 SCC OnLine SC 1164; Alok Kumar v. State of Bihar and
Others, 2025 SCC OnLine SC 1728; Satinder Singh Bhasin v.
State of Uttar Pradesh and Another (2023) 14 SCC 805; Radhey
Shyam v. State of Haryana and Others, 2022 SCC OnLine SC
1935; Amandeep Singh Saran v. State of Delhi and Others 2023
SCC OnLine SC 1851; Narinderjit Singh Sahni and Another v.
Union of India and Others [2001] Supp. 4 SCR 114 : (2002) 2
SCC 210 – referred to.

List of Acts
Code of Criminal Procedure, 1973; Bharatiya Nagarik Suraksha
Sanhita, 2023; Penal Code, 1860.

List of Keywords
Consolidation of FIRs; Complainants part of the ‘same transaction’;
Invest their monies and duped them by falsely claiming to triple
money; Clubbing of FIRs; Complaints amalgamated into one
FIR.

Case Arising From
CRIMINAL APPELLATE JURISDICTION: Criminal Appeal No.
74 of 2026
From the Judgment and Order dated 08.07.2019 of the High Court
of Delhi at New Delhi in CRLR No. 1 of 2014

Appearances for Parties
R. Basant, Sr. Adv./A.C.
Advs. for the Appellant(s):
Mrs. Aishwarya Bhati, A.S.G., Mukesh Kumar Maroria, Ms.
Rekha Pandey, Ms. Priyanka Das, Ms. Vishakha, Ms. Chitrangda
Rashtravara, Ms. Shreya Jain.
170 [2026] 1 S.C.R.

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Judgment / Order of the Supreme Court

Judgment

Sanjay Kumar, J.

1. Leave granted.
2. The State (NCT) of Delhi is aggrieved by the judgment dated
08.07.2019, whereby a Division Bench of the High Court of Delhi
answered Criminal Reference No. 1 of 2014. By the said reference,
the learned Additional District & Sessions Judge – II, North-West
District, Rohini Courts, Delhi1, had referred three questions of law
to the High Court of Delhi for its decision, under Section 395(2)
of the Code of Criminal Procedure, 19732. The questions read as
under: -
‘a. Whether in a case of inducement, allurement and
cheating of large number of investors/depositors in
pursuance to a criminal conspiracy, each deposit by an
investor constitutes a separate and individual transaction
or all such transactions can be amalgamated and clubbed
into a single FIR by showing one investor as complainant
and others as witnesses?
b. If in case the Hon’ble Court concludes that each deposit
has to be treated as separate transaction, then how many
such transactions can be amalgamated into one charge
sheet?
(Note: - As per the provisions of Section 219 CrPC and
as observed by the Hon’ble Apex Court in the case of
Narinderjit Singh Sahni & anr. vs. Union of India & ors.,
only three transactions in a particular year can be clubbed
in a single charge sheet).
c. Whether under the given circumstances the concept of
maximum punishment of seven years for a single offence
can be pressed into service by the accused by clubbing

1 For short, ‘Additional Sessions Judge’
2 For short, ‘CrPC’
[2026] 1 S.C.R. 171

The State (NCT) of Delhi v. Khimji Bhai Jadeja

and amalgamating all the transactions into one FIR with
maximum punishment of seven years?
(Note: - If this is done, this would be in violation of concept
of Proportionality of Punishment as provided in the Code
of Criminal Procedure. In the case of Narinderjit Singh
Sahni vs. Union of India & ors., it has been observed by
the Hon’ble Supreme Court that this cannot be done but
in case if we go by the ratio laid down by the Delhi High
Court in the case of State vs. Ramesh Chand Kapoor this
is possible. Hence, this aspect requires an authoritative
pronouncement by a larger Bench).’
3. The Division Bench answered the questions as follows: -
‘…. Thus, our answer to Question (a) is that in a case of
inducement, allurement and cheating of large number of
investors/depositors in pursuance to a criminal conspiracy,
each deposit by an investor constitutes a separate and
individual transaction. All such transactions cannot be
amalgamated and clubbed into a single FIR by showing
one investor as the complainant and others as witnesses.
In respect of each such transaction, it is imperative for
the State to register a separate FIR if the complainant
discloses commission of a cognizable offence.
…. Thus, our answer to question (b) is that in respect of
each FIR, a separate final report (and wherever necessary
supplementary/further charge sheet(s)) have to be filed,
and there is no question of amalgamation of the final
reports that may be filed in respect of different FIRs. The
amalgamation, strictly in terms of Section 219 Cr.P.C.,
would be considered by the Court/ Magistrate at the stage
of framing of charge, since Section 219(1) mandates that
where the requirements set out in the said Section are
met, the accused “may be charged with, and tried at one
trial for, any number of them not exceeding three”.
…. In our view, the aforesaid question [sic, (c)] does not
survive in view of the answer to question (a) and (b). It
would be for the Trial Court to consider the sentence to
which the convict may be subjected as per law, keeping
172 [2026] 1 S.C.R.

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in view the well settled principles of sentencing. In this
regard, we may only refer to Section 31 of the Cr.P.C.
which, inter alia, provides that when a person is convicted
at one trial of two or more offences, the Court, may subject
to the provisions of Section 71 IPC, sentence him for such
offences to the several punishments prescribed therefore
which such Court is competent to inflict. It further provides
that such punishments, which consist of imprisonment,
would commence one after the expiration of the other,
unless the Court directs that such punishments shall run
concurrently. The limitation on the quantum of sentence is
prescribed by sub-section 2 of Section 31 of the Cr.P.C.,
but the same would apply in respect of convictions at one
trial of two or more offences. However, where the trials are
multiple, which result into multiple convictions, the proviso
to Section 31 (2) would have no application.’
4. The State filed the present appeal assailing these answers. By order
dated 25.11.2019, this Court stayed the operation of the impugned
judgment. Mr. R. Basant, learned senior counsel, was requested
to assist the Court as an amicus curiae. Despite service of notice,
Khimji Bhai Jadeja, the respondent, did not enter appearance before
this Court.
5. The reference by the learned Additional Sessions Judge arose in
the context of FIR No. 89 of 2009 registered on 01.06.2009 by the
Economic Offences Wing of the Delhi Police under Sections 420 and
120B of the Indian Penal Code, 18603, at the behest of one Rajesh
Kumar. His complaint was that Ashok Jadeja and his accomplices,
one of whom was Khimji Bhai Jadeja, the respondent herein, had
falsely represented that Ashok Jadeja was blessed with the divine
power of Sikotar Mata to triple money in a few days. A large number
of people were stated to have been induced to invest their monies and
were ultimately duped. During the investigation into this complaint,
it was found that altogether 1,852 victims had been cheated of their
monies, to the tune of ₹46.40 crores. The other 1851 complaints
were clubbed with FIR No. 89 of 2009 and those complainants
were made witnesses by treating their complaints as statements.

3 For short, ‘IPC’
[2026] 1 S.C.R. 173

The State (NCT) of Delhi v. Khimji Bhai Jadeja

On 09.02.2014, the Delhi Police filed a charge sheet against 15
persons. Six more supplementary charge sheets came to be filed
between 2014 and 2025. Meanwhile, when Khimji Bhai Jadeja, the
respondent herein, filed a petition in 2014 seeking bail, the learned
Additional Sessions Judge framed the aforestated three questions
of law, vide order dated 14.03.2014, and referred them to the High
Court for appropriate decision under Section 395(2) CrPC, leading
to that reference being answered by way of the impugned judgment.
6. The Division Bench of the High Court was of the opinion that registering
a single FIR and treating the other complainants as witnesses would
result in deprivation of the rights of such complainants to pursue their
individual complaints. The Bench conceded that they could, at the
most, be treated as witnesses to establish the criminal conspiracy,
but treating them only as witnesses would deprive them of the right
to file protest petitions in the event a closure report was filed by
the police in the sole FIR that was registered or if the Magistrate
concerned did not accept the final report and discharged the accused.
It was on this basis that the Division Bench answered question (a)
by concluding that such complaints could not be amalgamated into
one FIR by treating all such complainants as witnesses therein.
Apropos question (b), the Bench opined that the police could not
club separate offences investigated under separate FIRs into one
final report and that a separate final report had to be filed in relation
to each FIR. Referring to Section 219 CrPC, the Bench opined that
amalgamation thereunder could be considered by the Magistrate
concerned at the stage of framing of charges, upto a maximum of
three. As regards question (c), the Bench opined that it would be for
the Trial Court to consider the sentence that could be imposed on a
convicted accused in accordance with the well-settled principles of
sentencing and the legal provisions relevant thereto.
7. The learned Additional Solicitor General, appearing for the appellant-
State, would contend that a conspiracy to procure deposits from
several persons so as to dupe them would be a ‘single transaction’,
irrespective of the number of people defrauded and each such
transaction ought not to be treated as a separate offence, requiring
an individual FIR to be registered therefor. She would argue that
clubbing of FIRs is permissible in law and that requiring individual
FIRs to be registered in a case of this nature would be cumbersome
and wholly unnecessary. She would point out that the statute
174 [2026] 1 S.C.R.

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provides for charges being consolidated against multiple persons for
multiple offences, if such offences form part of the same transaction.
Reliance is placed upon State of Andhra Pradesh vs. Cheemalapati
Ganeswara Rao and another4, wherein this Court observed thus:
“where several acts committed by a person show a unity of purpose
or design, that would be a strong circumstance to indicate that those
acts form part of the same transaction.” She would argue that the
acts of the accused persons in the case on hand also constitute a
‘single transaction’, justifying the clubbing of all the complaints with
the first FIR. Lastly, she would assert that requiring registration of
individual FIRs for each such complaint would lead to multiplicity of
proceedings, which would be violative of public policy, and would also
increase the burden upon the prosecution as well as the judiciary.
8. Mr. R. Basant, learned amicus curiae, made detailed submissions
on all aspects of the matter. He would state that the reference itself
was premature, as the investigation was still pending and the police
were yet to determine whether all the alleged acts of cheating were
part of the same transaction, falling within the ambit of Section 220(1)
CrPC and Section 223(a) and (d) CrPC. He would further state that,
perusal of the allegations in FIR No. 89 of 2009 manifests that a
single conspiracy was alleged and, therefore, the course adopted
by the Delhi Police in registering one single FIR was appropriate.
He would point out that even if multiple FIRs had been registered,
consolidation of such FIRs is permissible in law, as was pointed out
by this Court time and again. He would submit that no exception could
be taken to the registration of one FIR and treating the complaints of
the other victims as part of the investigation in the said FIR. Referring
to the charge sheets filed by the Delhi Police in the present case, the
learned amicus would point out that general allegations were made
therein that a criminal conspiracy was hatched, thereby attracting
Section 120B IPC. In summation, he would submit that the answers
by the Division Bench of the High Court to questions (a) and (b)
are incorrect. He would assert that, as to whether consolidation of
charges can be effected or not is a question that would arise for
consideration only at the stage of framing of charges and if the
alleged offences formed part of the same transaction, whatever be
the number of complainants, such consolidation is permissible under

4 [1964] 3 SCR 297 : AIR 1963 SC 1850
[2026] 1 S.C.R. 175

The State (NCT) of Delhi v. Khimji Bhai Jadeja

the provisions of the statute and, if not, separate charges would have
to be framed, subject to Section 219 CrPC.
9. The issue, therefore, boils down to whether or not the offences
allegedly committed against the 1,852 complainants were part of
the ‘same transaction’. We may first note the case law that has
developed over time on the issue of consolidation of FIRs. In S.
Swamirathnam vs. State of Madras5, a 3-Judge Bench of this Court
rejected the contention of the accused that there was misjoinder of
charges as several conspiracies, distinct from each other, had been
lumped together and tried at one trial. The Bench observed that the
charges, as framed, disclosed one single conspiracy spread over
several years and the only object of the conspiracy was to cheat
members of the public. Per the Bench, the mere fact that others
joined in the conspiracy in the course of those years or the fact that
several incidents of cheating took place pursuant to the conspiracy
did not change the conspiracy or split it up into several conspiracies.
It was held that the instances of cheating were in pursuance of one
conspiracy and were, therefore, parts of the same transaction.
10. In Banwarilal Jhunjhunwala and others vs. Union of India and
another6, this Court dealt with the question as to what is meant by
‘every distinct offence’. It was held that ‘distinct’ meant ‘not identical’
and two offences would be distinct if they are not, in any way, inter-
related. It was further held that if there is some inter-relation, there
would be no distinctness and it would depend upon the circumstances
of the case in which the offences were committed whether there be
separate charges for those offences or not.
11. In Cheemalapati Ganeswara Rao (supra), a 3-Judge Bench of
this Court observed that, what is to be ascertained under Section
235(1) of the Code of Criminal Procedure, 1898 (equivalent to
Section 218(1) CrPC), was whether the offences arise out of acts
so connected together as to form the same transaction. It was noted
that ‘same transaction’ is not defined anywhere in the 1898 Code
and it was held that whether transactions can be regarded as the
same transaction would necessarily depend upon the particular facts
of each case. The Bench noted that the general thought is that,

5 (1956) 2 SCC 144 : AIR 1957 SC 340
6 [1963] Supp. 2 SCR 338 : AIR 1963 SC 1620
176 [2026] 1 S.C.R.

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where there is proximity of time or place or unity of purpose and
design or continuity of action in respect of a series of acts, it may
be possible to infer that they form part of the same transaction. The
Bench, however, cautioned that it is not necessary that every one of
these elements should co-exist for transactions to be regarded as
the same transaction and elaborated that if several acts committed
by a person show a unity of purpose or design, then it may be a
strong circumstance to indicate that those acts form part of the same
transaction. Noting that a transaction may consist of an isolated act
or a series of acts, the Bench held that such series of acts must, of
necessity, be connected with one another and if some of them stand
out independently, they would not form part of the same transaction
but would constitute a different transaction. It was concluded that the
‘same transaction’ means a transaction consisting either of a single
act or of a series of connected acts.
12. In State of Jharkhand through SP, Central Bureau of Investigation
vs. Lalu Prasad Yadav alias Lalu Prasad7, this Court observed that
even if the modus operandi is the same, it would not make it a single
offence when the offences are separate. This Court held that, if a
conspiracy is furthered into several distinct offences, there have to be
separate trials. Illustrating the point, it was observed there may be a
situation where, in furtherance of a general conspiracy, offences take
place in different parts of the country, leading to several persons being
killed at different times and, in such a situation, each trial would have
to be held separately so that the accused are punished separately
for each offence committed in furtherance of the conspiracy. It was
pointed out if there is only one trial for such a conspiracy, in spite
of separate offences being committed, it would enable the accused
to go scot-free, despite committing a number of offences, which is
not the intendment of law.
13. In Amish Devgan vs. Union of India and others8, seven FIRs came
to be registered in the States of Rajasthan, Maharashtra, Telangana
and Uttar Pradesh in relation to a television telecast, which formed
the basis for the offences alleged. Applying the law laid down in T.T.

7 (2017) 8 SCC 1
8 (2021) 1 SCC 1
[2026] 1 S.C.R. 177

The State (NCT) of Delhi v. Khimji Bhai Jadeja

Antony vs. State of Kerala and others9, which was followed thereafter
in Arnab Ranjan Goswami vs. Union of India and others10, this Court
directed the clubbing of the FIRs. It was observed that, when the
subject matter of the FIRs is the same incident or occurrence or
is in regard to incidents, which are two or more parts of the same
transaction, then a separate and second FIR need not be proceeded
with. It was observed that, in terms of the law laid down in T.T. Antony
(supra), the subsequent FIRs would be treated as statements under
Section 161 CrPC. It was held that it would be open to the other
complainants to file protest petitions in case a closure report was
filed by the police. It was observed that upon filing of such protest
petitions, the Magistrate is obliged to consider the contentions urged;
even reject the closure report and take cognizance of the offence
as, otherwise, such complainants would face difficulty in contesting
the closure report, even if there is enough material to make out a
case of commission of the offence.
14. In Abhishek Singh Chauhan vs. Union of India and others11, this Court
again followed the exposition in Amish Devgan (supra) and deemed
it appropriate to exercise power under Article 142 of the Constitution
to direct clubbing of all the FIRs in different States so that they could
proceed together to a single trial, as far as possible. This measure
was adopted with the consent of all the concerned States.
15. In T.T. Antony (supra), this Court observed that there can be
no second FIR in relation to the same cognizable offence and,
consequently, there can be no fresh investigation on receipt of every
subsequent information in respect of the same cognizable offence or
same occurrence or incident, giving rise to one or more cognizable
offences. It was observed that, on receipt of information about a
cognizable offence or any incident giving rise to a cognizable offence
or offences and on entering the FIR in the Station House Diary, the
officer in charge of the police station has to investigate not merely the
cognizable offence reported in the FIR, but also any other connected
offences that may be found to have been committed. In this regard,
it was specifically observed as under:

9 (2001) 6 SCC 181
10 (2020) 14 SCC 12
11 2022 SCC OnLine SC 1936
178 [2026] 1 S.C.R.

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‘18. …….. All other information made orally or in writing
after the commencement of the investigation into the
cognizable offence disclosed from the facts mentioned in
the first information report and entered in the station house
diary by the police officer or such other cognizable offence
as may come to his notice during the investigation, will
be statements falling under Section 162 CrPC. No such
information/statement can properly be treated as an FIR
and entered in the station house diary again, as it would
in effect be a second FIR and the same cannot be in
conformity with the scheme of CrPC.’
16. In Amanat Ali vs. State of Karnataka and others12, following the ratio
decidendi in Amish Devgan (supra), this Court exercised power under
Article 142 of the Constitution and consolidated six FIRs registered
in the State to be tried together, as multiplicity of proceedings would
not be in the larger public interest or in the interest of the State.
Again, in Ravinder Singh Sidhu vs. State of Punjab and others13,
this Court observed that it is now fairly well settled that multiplicity of
proceedings would not be in the larger public interest and the correct
course of action would be to merge the later FIRs with the earliest
FIR with the State’s consent. On the same lines, in Alok Kumar
vs. State of Bihar and others14, this Court noted that 81 FIRs were
registered and directed the first FIR to be treated as the main FIR
and all other FIRs to be treated as statements under Section 161
CrPC. Earlier, in Satinder Singh Bhasin vs. State of Uttar Pradesh
and another15, a 3-Judge Bench of this Court followed the principle
enunciated in Amish Devgan (supra) and clubbed, with consent,
the 118 FIRs relating to the Bike Bot scheme registered across the
State of Uttar Pradesh and one FIR registered by the Economic
Offences Wing, New Delhi, by exercising power under Article 142 of
the Constitution. Before that, in Radhey Shyam vs. State of Haryana
and others16, the very same 3-Judge Bench took note of multiple
FIRs in connection with a network marketing scheme in as many

12 (2023) 14 SCC 801
13 2025 SCC OnLine SC 1164
14 2025 SCC OnLine SC 1728
15 (2023) 14 SCC 805
16 2022 SCC OnLine SC 1935
[2026] 1 S.C.R. 179

The State (NCT) of Delhi v. Khimji Bhai Jadeja

as 12 States and directed the clubbing of all the FIRs, which could
thereafter proceed to one trial as far as possible, duly noting that all
the States concerned voiced no objection to such course of action.
17. However, in Amandeep Singh Saran vs. State of Delhi and others17,
this Court refused to consolidate the FIRs registered against the
petitioner therein in different States, not only under the provisions
of the IPC but also invoking respective State enactments for which
Special Courts were designated to try the offences thereunder, on the
ground that clubbing of such FIRs would mean that the jurisdiction of
such Special Courts would be taken away and a special jurisdiction
would be conferred on that one Court where the FIRs were clubbed
to try offences arising under different State enactments.
18. We must also refer to Narinderjit Singh Sahni and another vs. Union
of India and others18, a decision that weighed heavily with the High
Court in answering the reference. Therein, a 3-Judge Bench of this
Court dealt with a case involving 250 FIRs registered throughout the
country. The argument before this Court was that they constituted a
single offence or, in the alternative, an offence which could only have
been committed in the course of the same transaction. Dealing with
this argument, the Bench observed that the fact situation did not permit
any credence being given to the submission that the FIRs pertained
to a single offence. It was held that each individual deposit agreement
had to be treated as a separate and individual transaction brought
about by the allurement of the financial companies, since the parties
were different, the amount of deposit was different as also the period
for which the deposit was made. The Bench, therefore, observed that
all the characteristics of independent transactions were there and it
did not see any compelling reason to hold otherwise. However, we
may note, with all due respect, that there was no in-depth analysis
of statutory provisions or case law in the context of commission of
offences in the course of the same transaction, whereby persons
accused of multiple offences committed in the course of that same
transaction could be charged and tried together. In any event, the
development of law on the point, referred to hereinabove, including
later decisions of 3-Judge Benches, is indicative of the legal position

17 2023 SCC OnLine SC 1851
18 (2002) 2 SCC 210
180 [2026] 1 S.C.R.

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prevailing as on date. The above referred judgments sum up the
legal position adequately and we see no purpose in burdening this
decision with more case law on the point.
19. We may note that Section 218(1) CrPC requires a distinct and
separate charge for every distinct offence and each such separate
charge should be tried separately. Sections 219 to 223 CrPC constitute
exceptions to this general rule and stipulate the circumstances in
which deviation therefrom can be made. Under Section 219 CrPC,
three such offences committed during a year can be the subject matter
of a single trial [now, five such offences, under Section 242 of the
Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS)]. Under Sections
220(1) CrPC and 223(a) and (d) CrPC, consolidated charges can
be framed against several accused persons in relation to several
offences, if such offences are committed during the course of the
same transaction. It would, therefore, turn upon the offences forming
part of the ‘same transaction’.
20. As already noted hereinabove, precedential law has laid down triple
tests, though not to be applied cumulatively, to decide when separate
actions can be treated as part of the ‘same transaction’ – 1) unity of
purpose and design; 2) proximity of time and place; and 3) continuity
of action. These tests may be applied to ascertain whether a series
of acts form part of the same transaction or not. It is not necessary
at the present stage to consider whether consolidation of charges
under Section 220(1) CrPC should be resorted to, as that would
depend upon the opinion of the Magistrate on the strength of the
findings recorded during the investigation. If it is opined that all the
incidents partake of the same transaction, there can be one trial
under Section 220(1) CrPC and Section 223(a) and (d) CrPC. If,
however, it is concluded that there are several transactions and distinct
offences in relation to different victims, there have to be separate
trials for each offence, subject to Section 219 CrPC/ Section 242
BNSS, which allows the Trial Court to try three/five offences of the
same kind committed within a year. Once all the incidents are taken
to be part of the same transaction and amalgamated into one FIR,
the punishment would follow accordingly as per law.
21. We agree with the learned amicus that the reference by the learned
Additional Sessions Judge was premature, as the stage had not arisen
for her to have entertained any doubt so as to raise the questions of
[2026] 1 S.C.R. 181

The State (NCT) of Delhi v. Khimji Bhai Jadeja

law that she did for the decision of the High Court. The investigation
was still ongoing and it could not have been ascertained at that stage
as to whether the alleged offences formed part and parcel of the same
transaction. Even otherwise, consolidation of FIRs is permissible in
law but that would have also depended upon the conclusions to be
arrived at after the investigation. However, as on date, as many as
six supplementary chargesheets have been filed during the pendency
of this case, in addition to the main chargesheet that was filed in the
year 2014. We find that the end result of the investigation undertaken
is that an offence under Section 120B IPC has been alleged, i.e., a
criminal conspiracy. Therefore, as a conspiracy is alleged, leading
to multiple acts of cheating against different individuals, the course
adopted by the Delhi Police in registering one FIR and treating the
complaints received from 1851 other complainants as statements
under Section 161 CrPC, was the correct course of action to have
been adopted at that stage.
22. The inference to be drawn from the chargesheets, as filed, is left to
the Magistrate concerned to consider, so as to ascertain whether
the various acts of cheating attributed to the accused persons
constitute part of the ‘same transaction’, thereby bringing them within
the ambit of Section 220(1) CrPC and Section 223 (a) & (d) CrPC.
If the offences formed part of the same transaction, the Magistrate
would be entitled to charge and try them together, as enabled by the
aforestated provisions, as it would be in the larger public interest to
do so. Further, in such an event, as pointed out in Amish Devgan
(supra), the complainants, who would then be treated as witnesses in
relation to the FIR which was first registered, would be entitled to file
protest petitions in the event of a closure report being filed or if the
Magistrate is inclined to discharge the accused, and the Magistrate
concerned is bound to consider the same on merits. Coming to the
aspect of sentencing, the provisions of Section 71 IPC along with
Sections 31 and 325 CrPC would have to be adhered to, depending
upon the established facts and findings in the case.
23. Viewed thus, we set aside the answers on questions (a) & (b) by the
Division Bench of the High Court. The judgment dated 08.07.2019
passed by the High Court of Delhi in Criminal Reference No. 1 of
2014 is, accordingly, set aside to that extent.
The appeal is allowed in the aforestated terms.
182 [2026] 1 S.C.R.

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Before, we part with the case, we would like to place on record
our appreciation and gratitude for the able and erudite assistance
rendered by Mr. R Basant, learned amicus curiae.

Result of the case: Appeal allowed.

†
Headnotes prepared by: Nidhi Jain