AT dismissed the appeal and upheld a provisional attachment...

AT dismissed the appeal and upheld a provisional attachment limited to proceeds quantified at Rs. 3,98,000. The Tribunal held that criminal proceedings under IPC and the PC Act remain subsisting and the appellant is not discharged; prima facie receipt of bribe money to that extent is established for provisional forfeiture. Allegations concerning acquisition of two shops at undervalue were not sustained in the supplementary charge-sheet, so attachment cannot extend on that basis; however, if bank balances suffice to satisfy Rs. 3,98,000 the attachment may be continued against those funds and residual provisional attachment (including Shop No.1001) may be maintained. The order is interim and subject to final trial outcome.