TaxTMI 
TaxTMI 
2018 (6) TMI 341
X X X X Extracts X X X X
X X X X Extracts X X X X
....ashekar Kakkeri, S/o Late Amarappa Kakkeri, aged 57 years worked as Assistant Executive Engineer, Karnataka Irrigation Corporation Limited, Gamndori Canal Project Sub- Division, Mahagauv, Kalaburagi Taluk & District and presently retired residing at House No. 213/1,"ASWINI NILAYA" NGO Colony, Jevargi Road, Kalburgi. Sri. Chandrashekar Kakkeri was trapped on 28/07/2010 while accepting Rs. 4 lakhs of illegal gratification at his residence and the said bribe amount was seized by Karnataka Lokayukta Police, Kalburgi. 3. On completion of the investigation, the Karnataka Lokayukta Police, Gulbarga filed Charge Sheet no. 03/2015 dated 25.02.2015 before the District Principal Sessions (Special) Court, Kalburgi against the said officer for an offence under the Sections 13(1) (e ) read with 13(2) of the Prevention of Corruption Act,1988. 4. As per charge sheet, Sri Chandrashekar Kakkeri joined government service on04/05/1984 as Assistant Engineer, Special Minor Irrigation Department, Government of Karnataka. 5. The allegations against him were that from 04/05/1984 to 27/07/2010 having worked in different places of irrigation department in Bidar, Chittapur, Shahpur, Bengaluru, Kalaburagi C....
X X X X Extracts X X X X
X X X X Extracts X X X X
....mprehensive details are mentioned in the Impugned Order dated 20.12.2016. 11. It was pleaded by the appellants that the Provisional Attachment Order No.17/2016 in ECIR No. 01/BGZO/2016 under section 5(1) of PMLA Act,2002 has been based purely and only on FIR in crime no.09/2010 registered by Karnataka Lokayukta and also charge sheet No.03/2015 dated 25.02.2015 filed by Karnataka Lokayukta under section 13(1) (e ) & 13(2) of Prevention of Corruption Act, 1988. 12. The Adjudicating Authority has confirmed the Provisional Attachment Order No. 17/2016 on FIR in crime no.09/2010 registered by Karnataka Lokayukta and also charge sheet No.03/2015 dated 25.02.2015 filed by Karnataka Lokayukta under section 13(1) (e ) & 13(2) of Prevention of Corruption Act, 1988. Against the said order, the present appeals were filed. Replies to the appeals were filed. The stand taken by the respondent remains the same as taken before the Adjudicating Authority, who is supporting the impugned order. 13. During the pendency of the appeals and prosecution complaint under Section 45 of the Act, the Judgement was delivered on 21.04.2017 whereby the Special Judge (Lokayukta) and Principal Sessions Judge, Kal....
X X X X Extracts X X X X
X X X X Extracts X X X X
....able to be deleted Rs. 78,121/- 1. Difference of valuation of the house bearing No.213/1 situated at N.G. Colony, Kalaburagi Rs.1,63,000/- 2. Plot No.14 formed in Sy.No.95/1 situated at Maka Layout,Kalaburagi acquired by the wife of the accused viz. Basavarajeshwari from her individual income Rs.1,63,000/- 3. Plot No.845 situated at Dariyapur-GDA Plot, Kalaburagi Rs.34,410/- 4. Sy.No.58/1 measuring 4 acres 28 guntas situated at Vankihal village Rs.1,65,000/- 5. Plot No. 436/2 situated at Sangareddy village. Rs.20,000/- 6. Bank balance in S.B. Account held at Canara Bank i.e. Station Bazar Branch, Kalaburagi Rs.81,429/- 7. Bank balance in S.B. Account held at K.G.B. Karuneshwar Nagar Branch, Kalaburagi Rs.6,578/- 8. Bank balance in S.B. Account held at S.B.H. Vidya Nagar Branch, Kalaburagi Rs.2,31,5550/- 9. Deposit kept in K.G.B. Karuneshwar Nagar Branch, Kalaburagi Rs.80,850/- 10. STD deposit standing in the name of wife of the accused at K.G.B.Karuneshwar Nagar Branch, Kalaburagi Rs.50,000/- 11. Total deposits made in Sahara India Finance in the name of wife of the accused i.e.Basavarajeshwari ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....NEXURE-D a) Total assets held by the accused as determined by the Court Rs.49,31,307/- b) Total expenditure incurred as determined by the Court Rs.34,75,214/- Total: Rs.84,06,521/- c) Known sources of income of the accused as determined Rs.78,29,149/- d) Disproportionate assets held by the accused Rs.5,77,372/- "61. Thus, it is evident from the above table that only a sum of Rs. 5,77,372/- approximately remains unexplained which is less than 10% of the total income of the accused. In a decision reported in AIR 988 SC 88 (State of Maharashtra Vs. Pollonji Darabshaw Darguwalla), the Hon'ble Apex Court held as under: "...on a consideration of the matter, it cannot be said that there is no disproportion or even a sizeable disproportion... There are also other possible errors in the calculations in regard to point (c ). The finding becomes inescapable that the assets were in excess of the known sources of income. But on the question whether the extent of the disproportion is such as to justify a conviction for criminal misconduct...,a somewhat liberal view requires to be taken of what proportion of assets in excess of the known sources of income constitutes "d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e trial court and order of such trial court becomes final." After 15.02.2013 (b) "becomes final after an order of confiscation is passed under sub section (5) or sub-section (7) of section 8 or section 58B or sub-section (2A) of section60 by the Adjudicating Authority." 18. It is argued that the provisions of section 8(3)(b) of PMLA Act, 2002 are existed and prevailing as on the date of FIR/ date of search were of the year 2010. The amended provisions of PMLA Act, 2002 are only applicable to cases which are registered/ initiated/ booked on or after 15.02.2013. The said amended provisions to section 8(3)(b) are prospective in nature. 19. It is stated that even otherwise the appellant is entitled for relief as per amended provisions when it was mandated by the law that once the accused is acquitted in schedule offence and the judgement is become final, then the attachment shall cease to exist. 20. Sri Chandrashekhar has already been acquitted in the offence on the basis of allegation made. On the basis of same allegation, prosecution complaint under section 45 of the Act is pending. The attached immovable properties were purchased during the period 2001 to 2004. Section13 of P....