TaxTMI 
TaxTMI 
2016 (1) TMI 1340
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....arpur, District - Rama Bai Nagar, under Sections 120B read with 420 of IPC, 1860 and Sections 7/13, 8/9 of the Prevention of Corruption Act, 1988 against Shri Vinay Singh, Shri Ratan Kumar, Shri Amrendra. Kumar Jaiswal, Shri Desh Raj Singh and Shri Ashok Mishra, who were allegedly involved in collecting money from the candidates appearing in Teachers Eligibility Test (in short TET 2011). Final Report No. 4/2012, dated 22-2-2012 under Section 173 of Cr.P.C. was filed in the matter wherein Shri Sanjay Mohan, the then Director, U.P. Madhyamik Siksha Parishad, Lucknow and others were named as accused persons. 3. It is alleged in the charge sheet that Police received a specific information that some persons were travelling in a vehicle from Agra to Lucknow to handover the money collected from candidates appearing in TET 2011 to Shri Madhvendra Singh and Shri Manish Chaturvedi, on the assurance of being declared successful in the said test fraudulently. Shri Madhvendra Singh and Shri Manish Chaturvedi were reportedly collecting money on behalf of Shri Sanjay Mohan, the then Director, U.P. Madhyamik Shiksha Parishad (in short UPMSP), Lucknow, U.P. The said vehicle was intercepted ....
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....h so collected to Shri Narendra Pratap Singh and Shri Rama Shankar Mishra, who were acting on behalf of Shri Sanjay Mohan, the then Director, UPMSP. 6. It is alleged that Sh. Sanjay Mohan, S/o Late Sh. Brij Narayan Agarwal, Director, U.P. Madhyamik Shiksha Parishad, Uttar Pradesh, Lucknow, was the kingpin of the said racket. It was alleged that Sh. Sanjay Mohan, present appellant with the assistance of other accused persons was operating the racket, wherein they were collecting huge amount of money from the candidates on the pretext of getting them qualified fraudulently in the Teacher Eligibility Test, being conducted by U.P. Madhyamik Siksha Parishad. 7. It is alleged that Shri Narendra Pratap Singh and Shri Rama Shanker Mishra were also engaged in collecting money from the students fraudulently for the said purpose. They were receiving an amount of Rs. 1.5 lakhs per candidate, out of which Rs. 1,00,000/- per candidate was paid to Shri Sanjay Mohan, the then Director, U.P. Madhyamik Siksha Parishad, Lucknow and the remaining Rs. 50,000/- was shared between Shri Narendra Pratap Singh and Shri Rama Shanker Mishra & others. It is alleged that initially, as token mone....
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.... Shri Sanjay Mohan; that on the basis of the said intelligence, Shri Dev Kumar Pandey, resident of G-10B, Sanjay Gandhi Puram, Lucknow was arrested by UP Police and Rs. 17,00,000/- in cash was found in his possession; that on questioning by UP Police, Shri Dev Kumar Pandey revealed that construction work of the new building of Lucknow Public School, Vrindavan Yojna, Raibareilly Road, Lucknow was undergoing and he was looking after the construction work of that school: that he was a close associate of Shri Sanjay Mohan and Shri Sanjay Mohan was the owner of the school and he was utilizing the money that he got from the TET 2011 scam in the construction of the abovementioned school. Thus another Charge Sheet No. 4A/12, dated 13-7-2012 and No. 4B/12, dated 2-12-2012 was filed by the Police P.S. - Akbarpur which dealt with the issue of recovery of Rs. 17,00,000/ in cash from Shri Dev Kumar Pandey. 12. As the offences alleged to have been committed by the accused persons are scheduled offences under Prevention of Money Laundering Act, 2002 (in short PMLA), the respondent started investigation under PMLA and recorded statements of accused persons including appellant. It is allege....
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....o collected, which was to be given to Shri Sanjay Mohan; that he was supposed to pay Rs. 1.5 lakhs per candidate to Shri Narendra Pratap Singh and Shri Rama Shanker Mishra in lieu of getting them declared as qualified in TET 2011 examination and that the document recovered from Shri Amrendra Kumar Jaiswal was a photocopy of list of 30 candidates, bearing names, roll numbers, category and reference numbers. 15. It is alleged that Sh. Manish Kumar Chaturvedi @ Mohan in his statement before the Police on 7-1-2012 admitted that he was a close associate of Shri Ratan Kumar and Shri Amrendra Kumar Jaiswal, who were arrested on 31-12-2011 at Akbarpur; that all the accused persons were involved in TET 2011 scam and were collecting illegal money from different candidates in lieu of assurance of passing them in TET 2011 examination; that he was coming from Lucknow to Auraiya after handing over some money to Shri Rama Shanker Mishra and Shri N.P. Singh who are associates of Shri Sanjay Mohan; that he took Rs. 10,000/- from them as commission, which was seized from his possession on 6-1-2012 and the document recovered from him was a photocopy of list containing name, roll No. and categ....
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....d Shri Narendra Pratap Singh as commission. He also accepted that Rs. 4,86,900/- had been recovered by the Police from his residence along with a copy of FIR registered in the TET, 2011 Scam and documents having a list of 260 candidates. He further stated that remaining amount had been spent by him. 19. It is alleged that the appellant and other accused persons who have been charged for commission of offences under Section 420 r/w 120B of IPC and Sections 7/13 & 8/9 of Prevention of Corruption Act which are scheduled offences under PMLA have generated proceeds of crime which are utilized for acquiring properties and claimed them as untainted property which is liable for provisional attachment. Consequently, Provisional Attachment Order No. 04/2014, dated 31-3-2014 was passed provisionally attaching various properties and an Original Complaint No. 313/2014, dated 28-4-2014 in ECIR 16/PMLA/LZO/2012 was filed before the Adjudicating Authority seeking confirmation of provisional attachment of properties which was confirmed by the Adjudicating Authority vide impugned order dated 29-8-2014 which is being challenged in the present appeal. 20. The learned counsel for appell....
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....ppellant duly supported by documentary evidence. 22. The learned counsel for appellant submitted that the applicant was head of the Department of a major Department, Govt. of U.P. and was working in pay scale of Rs. 37,400/ -- Rs. 67,000/- (Grade Pay Rs. 10,000/-) and was drawing a salary of more than Rs. 1 lakh per month and he has been paying Rs. 2 to Rs. 3 lakh income tax every year, which is verifiable from the income tax returns for the year 2009-10 and 2010-11. He submitted that the salary received by the appellant in these two years was Rs. 29.22 lakhs and Rs. 5.92 lakhs was paid as income tax. He submitted that considering the income of appellant as above, availability of cash of Rs. 4,86,900/- at a given point of time with the appellant at his residence was nothing to raise eyebrows much less to allege culpability under PMLA. 23. He submitted that the appellant on 4-8-2011 has withdrawn a sum of Rs. 5,50,000/- in cash through cheque No. 01769 from his saving bank a/c No. 20354740771 with Allahabad Bank, SPDM, Civil Hospital, Lucknow. He submitted that daughter of the appellant was pregnant and since the appellant wanted to give this money to his son-in-law ....
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.... of property of the appellant be rescinded. 27. The learned counsel for respondent vehemently contested the pleas and contentions raised on behalf of the appellant. He submitted that the appellant in his statement before the police on 8-2-2012 and 12-2-2012 stated that he was working as Director of Madhyamik Siksha Parishad, U.P., Lucknow; that U.P. Govt. had assigned the responsibility to conduct TET 2011 examination to Madhyamik Siksha Parishad, U.P. He submitted that the appellant admitted that he has close relation with Shri Rama Shankar Mishra and Shri Narendra Pratap Singh who had been arrested earlier; that they have given Rs. 50,00,000/- to him at his residence in the month of December, 2011 out of which Rs. 10,00,000/- had been given back to them as commission. The appellant also admitted that Rs. 4,86,900/- had been recovered by the Police from his residence along with a copy of FIR registered in the TET 2011 examination scam and documents having a list of 260 candidates and remaining amount has been spent by him. He submitted that the Hon'ble High Court has modified the result of TET 2011 and trial for commission of schedule offence is going on in the concerned C....
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....the appellant has failed to offer any explanation despite specific observations made by this Tribunal during the course of arguments on behalf of the appellant which shows that the appellant has failed to disclose correct facts regarding his affairs and the cash as alleged to have been paid to the appellant was available to him to meet his expenses. The learned counsel drew our attention to the copy of Original Complaint and relied upon documents and pointed out that the entire chain of collection of money from TET 2011 candidates by different accused persons and payment of money out of such illegally collected money to the appellant is disclosed in detail which shows that the appellant has received proceeds of crime and Rs. 4,86,900/- being cash recovered from appellant's residence is out of such proceeds of crime which are being projected by the appellant as untainted property. He submitted that there is no infirmity in the order of the Adjudicating Authority and prayed that the appeal be dismissed. 31. We have heard arguments advanced by the counsel for the parties and have also carefully considered the documents filed. Serious allegations for commission of scheduled off....
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.... appellant wanted to give the above amount to his son-in-law and daughter and as the same was not given it was lying in the residential premises of the appellant at the time of seizure on 7-2-2012 and the same is self-acquired property of the appellant out of salary income. However, perusal of copy of application dated 12-2-2013 filed by the appellant in the Court of District and Sessions Judge, Kanpur Dehat for release of Rs. 4,86,900/-, it has been disclosed that the sum of Rs. 5,50,000/- was indeed paid to son-in-law and daughter after withdrawing from Allahabad Bank as they needed money which was returned by them in instalments; that the appellant and his wife did not want to take back the money but they accepted it back in instalments as his son-in-law and daughter insisted; that the appellant and his wife decided to give the entire amount as a big gift on some occasion; that above returned money being Rs. 4 lakh was kept in home and balance money was forcibly taken by police from the purse of appellant's married daughter and from the suitcase and purse of appellant's wife and the appellant prayed for release of money in his favour. The application is filed in Hindi and releva....
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.... purpose as alleged in the F.I.R. He therefore submits that on this flimsy material there is not even an iota of circumstantial evidence, much less a direct evidence, to rope in the applicant. He contends that there is no legal evidence worth the name and the confessional statement of the other co-accused or the alleged victims having been collected gradually to support the case of the prosecution are uncorroborated. He submits that the alleged recovery of Rs. 4,86,000/- from the applicant had been clearly zexplained by him to have been realized and kept with him as against an earlier withdrawal that was made to lend the money to his sister. He submits that the voice allegedly recorded on 8th of January, 2012 in a very strange way when the main instrument has not been recovered, is unreliable, inasmuch as, the same is based on a copy of the said voice recorded through the SIM of the witness Ram Naresh Tiwari. He further contends that the duration of calls are such that the same in no way establish any link with the allegations of the alleged realization of the money for the purpose as alleged in the F.I.R." 35. In the light of above discussion, it is sufficiently clear that....
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....RING 01769510 RAGHU BANSH 017695 4,61,000.00 4,06,736.50 Cr 4-5-2011 4-5-2011 BY TRF 78,427.00 4,85,163.50 Cr 4-5-2011 4-5-2011 CR RT CHG 3.500- Cr 4-5-2011 4-5-2011 CR RT CHG 3.500- Cr 6-5-2011 6-5-2011 CR RT CHG 17.000- Cr 6-5-2011 6-5-2011 CR RT CHG 17.000- Cr 4-6-2011 4-6-2011 BY TRF BY SAL 78,427.00 5,63,590.50 Cr 4-7-2011 4-7-2011 BY TRF 78,427.00 6,42,017.50 Cr 14-4-2011 14-4-2011 BY CLG 014389 13,00,000.00 19,42,017.50 Cr 15-7-2011 15-7-2011 CR RT CHG 17.000- Cr 15-7-2011 15-7-2011 CR RT CHG 17.000- Cr 1-8-2011 1-8-2011 CA RT CHG 17.750 Cr 1-8-2011 1-8-2011 CA RT CHG 17.750 Cr 3-8-2011 3-8-2011 ....
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.....00 21,11,946.50 Cr 10-2-2012 10-2-2012 INWARD CLEARING 022339 28,932.00 20,83,014 Cr 29-2-2012 29-2-2012 BY INTT 30,742.00 21,12,756.50 Cr 5-3-2012 5-3-2012 BY TRF SAL FEB 2,240.00 21,15,996.50 Cr 9-3-2012 9-3-2012 INWARD CLEARIN 02234010HDFC 022340 50,143.00 20,65,853.50 Cr 4-4-2012 4-4-2012 BY TRF SHASHI KHETRAPAL UTR-IBKLH12095000831 TRF FROM 00814770018 10,00,000.00 30,65,853.50 Cr 4-4-2012 4-4-2012 BY TRF CHUNNI LAL KHETRAPAL UTR-IBKLH12095000757 TRF FROM 00814770018 10,00,000.00 40,65,853.50 Cr 12-4-2012 12-4-2012 BY TRF 1,477.00 40,67,330.50 Cr 1-5-2012 1-5-2012 CA RT CHG 18.250- Cr 1-5-2012 1-5-2012 CA RT CHG 18.250- Cr 31-8-2012 31-8-2012 BY INTT 74,599.00 41,41,929.50 Cr 18-2-2013 18-2-2013 CA RT CHG 18.250- Cr 18-....
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....¹à¤¾à¤¸à¥à¤ªà¤¿à¤Ÿà¤² लखनऊ के बचत खाता संखà¥à¤¯à¤¾ 20354740771 से 04 अगसà¥à¤¤, 2011 में चेक नमà¥à¤¬à¤° 01759 रूपया 5,50,000/- अपने दामाद à¤à¤µà¤‚ पà¥à¤¤à¥à¤°à¥€ को आवशà¥à¤¯à¤•à¤¤à¤¾ पड़ने पर निकलकर दिये थे, जिसको कि पà¥à¤¤à¥à¤°à¥€ व दामाद ने किसà¥à¤¤à¥‹à¤‚ में उकà¥à¤¤ धनराशि का विà¤à¤¿à¤¨à¥à¤¨ तिथियों में à¤à¥à¤—तान किया था चूà¤à¤•à¤¿ पà¥à¤°à¤¾à¤....
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....ो पà¥à¤°à¤¾à¤°à¥à¤¥à¥€ / अà¤à¤¿à¤¯à¥à¤•à¥à¤¤ दà¥à¤µà¤¾à¤°à¤¾ अपने बचत खाता से आहरित की गयी थी। उकà¥à¤¤ समà¥à¤¬à¤¨à¥à¤§ में पà¥à¤°à¤¾à¤°à¥à¤¥à¥€ / अà¤à¤¿à¤¯à¥à¤•à¥à¤¤ दà¥à¤µà¤¾à¤°à¤¾ बैंक से आहरण का विवरण पूरà¥à¤µ मे ही माननीय नà¥à¤¯à¤¾à¤¯à¤¾à¤²à¤¯ में पà¥à¤°à¤¸à¥à¤¤à¥à¤¤ किया जा चà¥à¤•à¤¾ है। जो पतà¥à¤°à¤¾à¤µà¤²à¥€ में संलगà¥à¤¨ है । 5 यह कि पà¥à¤°à¤¾à¤°à¥à¤¥à¥....