TaxTMI 
TaxTMI 
2019 (4) TMI 1986
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....ning to rupees five lacs in default thereof, to undergo R.I. for one year, additionally, side by side the property bearing holding no.15 having over an area of 8 kattha 15 Dhur lying at village-Bardah, P.S.-Muffasil, District- Munger be confiscated in favour of Central Government as provided under Section 8(5) of the Prevention of Money- Laundering Act vide judgment of conviction and order of sentence dated 18.10.2018 passed by Special Judge, PMLA (Sessions Judge), Patna in Special Trial (PMLA) 2 of 2016 arising out of Complaint Case no.2/2016. 3. U.K. Gautam (PW.7), Assistant Director, Directorate of Enforcement, Government of India so authorized under Section 45(1) of the PMLA Act followed with Notification No.S.O.1274(E) dated 13.09.2005, Notification No.f.N6/14/2008- ES dated 11.11.2014 acknowledging his status filed complaint petition on 30.06.2016 disclosing therein that appellant being an accused of so many criminal cases duly identified as scheduled offences in terms of PMLA Act as well as being habitual offender, acquired so many properties out of the ill-gotten money the proceed of the crime including scheduled offence (detailed). Furthermore, it has also been disclosed ....
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..... Ext.15A - C.C. of Chargesheet of Kotwali P.S. (Munger) Case No.275/06. Ext.16 - C.C. of FIR of Mufassil P.S. (Munger) Case No.138/08. Ext.16A - C.C. of Chargesheet of Mufassil P.S. (Munger) Case No.138/08. Ext.17 - C.C. of F.I.R. of Mufassil (Munger) P.S. Case No.167/13. Ext.17A -C.C. of Chargesheet of Mufassil (Munger) P.S. Case No.167/13. Ext.18 -C.C. of F.I.R. of Nayaram Nagar P.S. (Munger) Case No.153/09. Ext.18A- C.C. of Nayaram Nagar P.S. (Munger) Case No.153/09. Ext.19 - C.C. of Final Form of Mufassil P.S. Case No.153/15. Ext.20 - C.C. of Final Report of Crime Branch, New Delhi (F.I.R. No.116/15). Ext.21 - C.C. of FIR of Mufassil P.S. (Munger) Case No.295/09. 6. In likewise manner seven DWs have been examined on behalf of appellant who are DW.1-Md. Jubair, DW.2-Murshid Khatoon, DW.3-Md. Jabir, DW.4-Md. Naushad, DW.5-Sahnaz, DW.6-Bibi Sahista Praveen, DW.7-Md. Mahtab Alam. Side by side also exhibited following documents:- Ext.A - Adhar Card of Sahnaj. Ext.B - Sale Deed No.529 Dated 20.02.2007 (with signature of Bibi Shaista). Ext.C - Sale Deed No.134 of 1973. Ext.D -Sale Deed No.134 of 1974. Ext.E - Sale Deed No.3846 of 1986. 7. Three fold....
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...., the judgment of conviction and sentence as well as confiscation of the property purchased from illgotten money has rightly been passed. Therefore, did not require interference. 11. Before delving over factual aspect, certain provisions having pivotal role in deciding the instant appeal is to be seen, which are being referred below. Section 2 deals with the definition clause and in the present context, the following are relevant one:- (a) Section 2 (p)"money- laundering" has the meaning assigned to it in section 3; 2(u) "proceeds of crime" means any property derived or obtained, directly or indirectly, by any person as a result of criminal activity relating to a scheduled offence or the value of any such property; [or where such property is taken or held outside the country, then the property equivalent in value held within the country]; 2(v) "property" means any property or assets of every description, whether corporeal or incorporeal, movable or immovable, tangible or intangible and includes deeds and instruments evidencing title to, or interest in, such property or assets, wherever located; Explanation.-For the removal of doubts, it is hereby clarified that the term "prope....
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....oceeds of crime are kept; (b) break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising the powers conferred by clause (a) where the keys thereof are not available; (c) seize any record or property found as a result of such search; (d) place marks of identification on such record or make or cause to be made extracts or copies therefrom; (e) make a note or an inventory of such record or property; (f) examine on oath any person, who is found to be in possession or control of any record or property, in respect of all matters relevant for the purposes of any investigation under this Act: Provided that no search shall be conducted unless, in relation to the scheduled 5offence, a report has been forwarded to a Magistrate under section 157 of the Code of Criminal Procedure, 1973, (2 of 1974) or a complaint has been filed by a person, authorised to investigate the offence mentioned in the Schedule, before a Magistrate or court for taking cognizance of the scheduled offence, as the case may be, or in cases where such report is not required to be forwarded, a similar report of information received or otherwise has been submitted by an officer author....
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.... the course of a surveyor a search, or where any record or property is produced by any person or has been resumed or seized from the custody or control of any person or has been frozen under this Act or under any other law for the time being in force it shall be presumed that- (i) such records or property belong or belongs to such person; (ii) the contents of such records are true; and (iii) the signature and every other part of such records which purport to be in the handwriting of any particular person or which may reasonably be assumed to have been signed by, or to be in the handwriting of, any particular person, are in that person's handwriting, and in the case of a record, stamped, executed or attested, that it was executed or attested by the person by whom it purports to have been so stamped, executed or attested. (2) Where any records have been received from any place outside India, duly authenticated by such authority or person and in such manner as may be prescribed, in the course of proceedings under this Act, the Special Court, the Appellate Tribunal or the Adjudicating Authority, as the case may be, shall- (a) presume, that the signature and every other part of suc....
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....ognizance of offence under Section 3, without the accused being committed to it for trial]. (c) if the court which has taken cognizance of the scheduled offence is other than the Special Court which has taken cognizance of the complaint of the offence of money-laundering under sub-clause (b), it shall, on an application by the authority authorised to file a complaint under this Act, commit the case relating to the scheduled offence to the Special Court and the Special Court shall, on receipt of such case proceed to deal with it from the stage at which it is committed. (d) a Special Court while trying the scheduled offence or the offence of money-laundering shall hold trial in accordance with the provisions of the Code of Criminal Procedure, 1973 (2 of 1974), as it applies to a trial before a Court of Session.] (2) Nothing contained in this section shall be deemed to affect the special powers of the High Court regarding bail under Section 439 of the Code of Criminal Procedure, 1973 (2 of 1974) and the High Court may exercise such powers including the power under clause (b) of sub-section (1) of that section as if the reference to "Magistrate" in that section includes also a refer....
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....against Illicit Traffic in Narcotic Drugs and Psychotropic Substances, to which India is a party. The said Convention calls for the prevention of laundering of the proceeds of drug crime and other connected activities and confiscation of proceeds derived from such offences. 8. The SOR further noted that the Basel Statement of Principles, enunciated in 1989, outlined basic policies and procedures that banks should follow in order to assist law enforcement agencies in tackling the problem of money- laundering. It also considered the recommendations of the Financial Action Task Force established at the 1989 G7 summit held in Paris from 14th to 16th July 1989 which inter alia recommended that a comprehensive legislation be enacted to combat money-laundering. 9. The SOR also noted that initially a Bill was introduced in the Lok Sabha on 4th August 1988 as the Prevention of Money-laundering Bill (PMLB) which came to be referred to the Standing Committee on Finance, which in turn gave its report on 4th March 1989 to the Lok Sabha. Those recommendations were accepted by the Central Government and thereafter the PMLB, with its changes, was passed by both the Houses of Parliament. It recei....