TaxTMI 
TaxTMI 
2022 (3) TMI 807
X X X X Extracts X X X X
X X X X Extracts X X X X
....cavation and theft of coal was taking place in the leasehold areas of Eastern Coalfield Ltd. (hereinafter referred to as "ECL") by one Anup Majee @ Lala with active connivance of certain ECL employees. b. On 28.11.2020, ECIR bearing No. 17/HIU/2020 ("ECIR") was registered. Various Summons(es) were issued to Petitioners No. 1 and 2 by the Respondent in relation to the ECIR on several occasions seeking their appearance in New Delhi along with voluminous documents. Replies were furnished by the Petitioners to the said Summons(es) which have been annexed with the Writ Petition. c. Summons dated 18.08.2021 was issued seeking personal appearance of Petitioner No. 1 on 06.09.2021. The Petitioner No. 1 in compliance of the Summons, joined investigation on 06.09.2021. After Petitioner No. 1 was examined by the respondent, summon dated 06.09.2021 was issued seeking his personal appearance on 08.09.2021. Reply dated 08.09.2021 was sent by Petitioner No. 1 stating that he had cooperated with the investigation conducted by the respondent and would continue to do so. Petitioner No. 1 further stated that he appeared before the respondent on 06.09.2021 and sought for four (4) wee....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sted on 03.04.2021, who had become part of illegal coal mafia and helped coal mafia in laundering several hundreds of crores of rupees. During investigation, specific evidences were seized and statements of the witness and other accused persons were recorded and it was found out that Inspector Ashok Kumar Mishra has received Rs. 168 crores in just 109 days from co-accused Anoop Majee, to be delivered to his political bosses including Vinay Mishra (co-accused) etc. c. It was pointed out that Rs. 168 crores were transferred through vouchers to Delhi and overseas. After investigation, complaint u/s 44/45 PMLA was filed against these two accused persons before Special Court, PMLA, Rouse Avenue Courts, New Delhi. The Ld Trial Court took cognizance in that complaint vide order dated 28.06.2021. It was pointed out that during the investigation of the above mentioned accused persons, names of present Petitioners surfaced and thereafter investigation proceeded accordingly. d. That the Petitioners while alleging mala fides have neither named any officer or person against whom mala fides are alleged nor have they made any officer or person a party to the proceedings. It is j....
X X X X Extracts X X X X
X X X X Extracts X X X X
....functional office there. d. The Petitioner further sent an email on 16.09.2021 in reference to the Summons dated 18.08.2021 clearly stating that she intended to fully cooperate with the investigation, and her only request was to be examined at her residence at Kolkata. She also stated that it has come to her knowledge that the entire cause of action arose in West Bengal, and that other women in the ECIR have been examined at their residences in Kolkata. She further stated that a woman cannot be summoned to appear before an investigating authority, that too in a different state and reiterated her intention to fully co-operate and assist with the ongoing investigation. e. On 13.09.2021, the Respondent filed a complaint under Section 63 PMLA read with Section 174 IPC against the Petitioner, bearing CC No. 1186 of 2021, before the Ld. CMM, Patiala House Courts, New Delhi. The Ld. CMM, Patiala House Courts took cognizance of the aforesaid complaint vide Order dated 18.09.2021 (hereinafter referred to as "First Impugned Order"). Thereafter, the Ld. CMM, Patiala House Courts summoned the Petitioner physically for furnishing surety vide Order dated 30.09.2021 (hereinafter....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Ld. Sr. counsel for the Petitioners further submitted that a conjoint reading of Section 50 of the PMLA and Section 160 of the CrPC shows that Section 160 is not in any manner inconsistent with Section 50 of the PMLA. In order to buttress the same, reliance is being placed on the judgment of the Hon'ble Supreme Court in Ashok Munilal Jain& Anr. Vs. Directorate of Enforcement, (2018) 16 SCC 158, para 3 & 4. (f) The Ld. Sr. counsel for the Petitioners have also sought to draw a parallel with a judgment of the Division Bench of this Hon'ble Court in Asmita Aggarwal vs. Enforcement Directorate & Others, 2002 (61) DRJ 339 (para 7, 8) which, in the context of Section 40 of the Foreign Exchange Regulation Act held that Section 160 of the CrPC, specifically the proviso, would apply to a woman being summoned in pursuance to any investigation under the Foreign Exchange Regulation Act, 1973 (hereinafter referred to as "FERA"). The Ld. Sr. counsel for the Petitioners have submitted that Section 40 of FERA and Section 50 of the PMLA are similar provisions and are silent as to the manner and place where a person can be summoned for their examination. (g) The Ld. Sr. counsel ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... is the sole prerogative of the investigating agency and cannot be interfered on the exigencies shown by the Petitioners or as per the wisdom of the Court. Reliance in this regard is placed on the judgment in King-Emperor Vs. Khwaja Nazir Ahmad, 1944 SCC OnLine PC 29. The Ld. SG further urged that it is within their investigative domain as to who is to be summoned and where such person is to be summoned. (b) Placing reliance on the order of the Hon'ble Supreme Court in Kirit Shrimankar v. Union of India & Ors. in WP (Crl.) No. 109/2013, the Ld. SG urged that the writ petition is premature, the Petitioners cannot be said to be persons aggrieved and, therefore, no violation of fundamental rights or statutory rights can be urged at the issuance of summons. In light of the above, it is urged that the present writ petition is not maintainable. Reliance in this regard is also placed on Union of India & Anr. Vs. Kunisetty Satyanarayanan (2006) 12 SCC 28, Commissioner of Customs, Kolkata & Anr. Vs. M/s M.M. Exports & Anr. (2010) 15 SCC 647. (c) The Ld. SG submitted that the Respondent agency is a national agency which has Pan India jurisdiction and is not limited by t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....suance of notice to a woman, the Ld. SG placed reliance on the judgment of the Division Bench of the Hon'ble High Court of Judicature at Madras in Nalini Chidambaram vs. ED 116-134 (W.A.Nos.1168 and 1169 of 2018) [2018 SCC Online Mad 5924] wherein it was held that the protection under the proviso to Section 160 CrPC would not apply to investigations under PMLA. It was submitted that in appeal from the said order, the Hon'ble Supreme Court vide order dated 03.08.2018 passed in SLP(Civil) No.19275 of 2018 granted interim relief to the Petitioner therein, however, the Hon'ble Apex Court has not stayed the order of the Hon'ble Division Bench mentioned above. (k) The Ld. SG further submits that as per the judgment in Nandini Satpathy vs. Dani (P.L.) And Anr (1978) DAN, the rationale behind the proviso to Section 160 CrPC was to keep women and children away from police station due to various factors and specifically due to the nature of police stations in general. In order to distinguish the same, the Ld. SG submitted that PMLA deals with white collar crimes committed with cool calculations and have seen an increased participation by persons from all walks of life including ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Petitioners in Rejoinder, submitted as under : (a) that Section 71 of the PMLA has an overriding effect only if an inconsistency arises and considering the submission that there exists no inconsistency between Section 160 of the CrPC and Section 50 of the PMLA, the overriding effect clause of the PMLA does not come in play. (b) The Ld. Sr. counsel for the Petitioner further highlighted that there are various territorial limitations even in the PMLA. The Ld. Sr. counsel for the Petitioners highlighted Section 6 (5), Section 16, Section 44, Section 51. (c) The Ld. Sr. counsel for the Petitioners further highlighted the annual report of the Department of Revenue showing an organizational chart of zonal officers. On the basis of the same, the Ld. Sr. counsel for the Petitioners urged that the concept of territorial limitation is also present under the PMLA. (d) The Ld. Sr. counsel for the Petitioners further submitted that the validity of the notice issued under Section 50 of PMLA can be challenged by way of a writ petition which is maintainable considering the statutory infractions pleaded by the Petitioners. (e) The Ld. Sr. counsel for t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y of the 2017 order is a subject matter of the final decision of this Hon'ble Court it cannot be denied that a writ petition in view of the alleged breach of legal rights would be maintainable under Section 226 of the Constitution of India. 13. In order to appreciate the controversy at hand, it is necessary to analyze the respective scheme of the PMLA and the CrPC. A bare perusal of the Definition Clause of the CrPC would be relevant : "2. Definitions.-In this Code, unless the context otherwise requires,- (h) "investigation" includes all the proceedings under this Code for the collection of evidence conducted by a police officer or by any person (other than a Magistrate) who is authorised by a Magistrate in this behalf; (j) "local jurisdiction", in relation to a Court or Magistrate, means the local area within which the Court or Magistrate may exercise all or any of its or his powers under this Code and such local area may comprise the whole of the State, or any part of the State, as the State Government may, by notification, specify; (k) "metropolitan area" means the area declared, or deemed to be declared, under section 8, to be a metrop....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rection, and be read over to the informant; and every such information, whether given in writing or reduced to writing as aforesaid, shall be signed by the person giving it, and the substance thereof shall be entered in a book to be kept by such officer in such form as the State Government may prescribe in this behalf: xxx 155. Information as to non-cognizable cases and investigation of such cases.- (1) When information is given to an officer in charge of a police station of the commission within the limits of such station of a non-cognizable offence, he shall enter or cause to be entered the substance of the information in a book to be kept by such officer in such form as the State Government may prescribe in this behalf, and refer the informant to the Magistrate. (2) No police officer shall investigate a non-cognizable case without the order of a Magistrate having power to try such case or commit the case for trial. (3) Any police officer receiving such order may exercise the same powers in respect of the investigation (except the power to arrest without warrant) as an officer in charge of a police station may exercise in a cognizable ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r this section; and if he does so, he shall make a separate and true record of the statement of each such person whose statement he records. 164. Recording of confessions and statements.- (1) Any Metropolitan Magistrate or Judicial Magistrate may, whether or not he has jurisdiction in the case, record any confession or statement made to him in the course of an investigation under this Chapter or under any other law for the time being in force, or at any time afterwards before the commencement of the inquiry or trial: 173. Report of police officer on completion of investigation.- (1) Every investigation under this Chapter shall be completed without unnecessary delay" 16. A bare perusal of Section 2 of the CrPC read with Section 7 and other provisions of Chapter XII clearly points towards the territorial limitations imposed on police officers in terms of the exercise of their jurisdiction. Such jurisdiction appears to be limited to their respective local areas [except in certain situations] falling under their respective police stations. 17. As opposed to the same, a perusal of the PMLA would provide that the authorities under Section 48 of t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....de India or existing as such and which owns or controls or manages, directly or indirectly, the activities or functions of payment system in India; (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 or abroad. 54. Certain officers to assist in inquiry, etc.- The following officers and others are hereby empowered and required to assist the authorities in the enforcement of this Act, namely:- (a) officers of the Customs and Central Excise Departments; (b) officers appointed under sub-section (1) of section 5 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985); (c) income-tax authorities under sub-section (1) of section 117 of the Income-tax Act, 1961 (43 of 1961); 2 (d) members of the recognised stock exchange referred to in clause (f) of section 2 and the officers of the stock exchanges recognised under section 4 of the Sec....
X X X X Extracts X X X X
X X X X Extracts X X X X
....PERTY 55. Definitions.- In this Chapter, unless the context otherwise requires,- (a) "contracting State" means any country or place outside India in respect of which arrangements have been made by the Central Government with the Government of such country through a treaty or otherwise; (b) "identifying" includes establishment of a proof that the property was derived from, or used in the commission of an offence under section 3; (c) "tracing" means determining the nature, source, disposition, movement, title or ownership of property. 56. Agreements with foreign countries.- (1) The Central Government may enter into an agreement with the Government of any country outside India for- (a) enforcing the provisions of this Act; (b) exchange of information for the prevention of any offence under this Act or under the corresponding law in force in that country or investigation of cases relating to any offence under this Act, and may, by notification in the Official Gazette, make such provisions as may be necessary for implementing the agreement. (2) The Central Government may, by notification in the Off....
X X X X Extracts X X X X
X X X X Extracts X X X X
....criminal case or conclusion of a trial in a criminal court outside India under the corresponding law of any other country, such court finds that the offence of money-laundering has not taken place or the property in India is not involved in money-laundering, the Special Court may, on an application moved by the concerned person or the Director, after notice to the other party, order release of such property to the person entitled to receive it. 58B. Letter of request of a contracting State or authority for confiscation or release the property.- Where the trial under the corresponding law of any other country cannot be conducted by reason of the death of the accused or the accused being declared a proclaimed offender or for any other reason or having commenced but could not be concluded, the Central Government shall, on receipt of a letter of request from a court or authority in a contracting State requesting for confiscation or release of property, as the case may be, forward the same to the Director to move an application before the Special Court and upon such application the Special Court shall pass appropriate orders regarding confiscation or release of such pr....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... may impose such conditions as that Court or Government deems fit. (4) Where the person transferred to India pursuant to sub-section (1) is a prisoner in a contracting State, the Special Court in India shall ensure that the conditions subject to which the prisoner is transferred to India are complied with and such prisoner shall be kept in such custody subject to such conditions as the Central Government may direct in writing. 60. Attachment, seizure and confiscation, etc., of property in a contracting State or India.- (1) Where the Director has made an order for attachment of any property under section 5 or for freezing under sub-section (1A) of section 17 or where an Adjudicating Authority has made an order relating to a property under section 8 or where a Special Court has made an order of confiscation relating to a property under sub-section (5) or sub section (6) of section 8 and such property is suspected to be in a contracting State, the Special Court, on an application by the Director or the Administrator appointed under sub-section (1) of section 10, as the case may be , may issue a letter of request to a court or an authority in the contracting ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....visions of this Act, the Central Government may either return such property to the requesting State or compensate that State by disposal of such property on mutually agreed terms that would take into account deduction for reasonable expenses incurred in investigation, prosecution or judicial proceedings leading to the return or disposal of confiscated property. 61. Procedure in respect of letter of request.- Every letter of request, summons or warrant, received by the Central Government from, and every letter of request, summons or warrant, to be transmitted to a contracting State under this Chapter shall be transmitted to a contracting State or, as the case may be, sent to the concerned Court in India and in such form and in such manner as the Central Government may, by notification, specify in this behalf." 18. From a perusal of the same, it is clear that the legislature has created a separate machinery in order to deal with a specific offence and, despite being aware of the territorial limitations in the CrPC, the legislature chose not to incorporate those limitations in the PMLA. Admittedly, certain sections of the PMLA like Section 6, Section 16 and Sectio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....-five years or a woman or a mentally or physically disabled person] shall be required to attend at any place other than the place in which such male person or woman resides. (2) The State Government may, by rules made in this behalf, provide for the payment by the police officer of the reasonable expenses of every person, attending under sub-section (1) at any place other than his residence." 22. Section 50 of the PMLA is quoted hereunder : "50. Powers of authorities regarding summons, production of documents and to give evidence, etc.- (1) The Director shall, for the purposes of section 13, have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908 (5 of 1908) while trying a suit in respect of the following matters, namely:- (a) discovery and inspection; (b) enforcing the attendance of any person, including any officer of a reporting entity and examining him on oath; (c) compelling the production of records; (d) receiving evidence on affidavits; (e) issuing commissions for examination of witnesses and documents; and (f) any other matter which may be prescribed. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... a "police officer" which has a specific meaning in criminal jurisprudence who is making an investigation under Chapter XII of the CrPC and has specific responsibilities under the CrPC as noticed above. Further, Section 160 of CrPC, in line with the overall scheme of the CrPC of territorial limitations, provides for a limitation on only such persons who are within the limits of territorial jurisdiction of such police officers, police station or any adjoining station, can be required for attendance under the said provision. The PMLA while providing for a similar power of requiring attendance of any person - including witnesses, has not imposed any such territorial limitation as the scheme of the PMLA does not permit the same. Further, Section 160 of the CrPC provides for exception by way of a proviso which is applicable to women and children. On the other hand, Section 50 of the PMLA while providing for a similar power of requiring attendance of any persons including witnesses, does not provide for such exception despite providing for powers of compulsory attendance. In light of the above, it is amply clear that Section 50 of the PMLA and Section 160 of the CrPC cannot operate toget....
X X X X Extracts X X X X
X X X X Extracts X X X X
....g the FERA and the customs. Section 4 is comprehensive and that Section 5 is not in derogation of Section 4(2) of the Code. It only relates to the extent of application of the Code in the matter of territorial and other jurisdiction but does not nullify the effect of Section 4 (2) of the Code. It has further been observed that the provision of the Code would be applicable to the extent in the absence of any contrary provision in the special Act or any other special provisions excluding the jurisdiction or applicability of the Code. That reading of Section 2 of the Code r/w Section 26 (B) which governs any criminal proceeding as regards the course of which an offence is to be tried and as to the procedure to be followed renders the provision of the Code applicable in the field not covered by the provision of FERA or Customs Act. Admittedly, Apex Court in Deepak Mahajan's case (Supra) was not dealing with the proviso of Section 160 Cr.P.C. but was dealing with the applicability of Section 167 of the Code to a case to be filed under FERA, It is not denied that Section 160 and Section 167 of the Code fall under the same Chapter i.e. Chapter XII under the title "Information to the p....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... court to the effect that the provisions of Section 167(2) CrPC are not applicable to the cases under the PMLA Act. This position in law stated by the trial court does not appear to be correct and even the learned Attorney General appearing for the respondent could not dispute the same. We may record that as per the provisions of Section 4(2) CrPC, the procedure contained therein applies in respect of special statutes as well unless the applicability of the provisions is expressly barred. Moreover, Sections 44 to 46 of the PMLA Act specifically incorporate the provisions of CrPC to the trials under the PMLA Act. Thus, not only that there is no provision in the PMLA Act excluding the applicability of CrPC, on the contrary, provisions of CrPC are incorporated by specific inclusion. Even Section 65 of the PMLA Act itself settles the controversy beyond any doubt in this behalf which reads as under: "65. Code of Criminal Procedure, 1973 to apply.-The provisions of the Code of Criminal Procedure, 1973 (2 of 1974) shall apply, insofar as they are not inconsistent with the provisions of this Act, to arrest, search and seizure, attachment, confiscation, investigation, prosecution a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed to attend physically. 23. Interestingly sub-section 4 goes one step further and makes the position clear. It starts with the words "every proceeding under sub-section (2) and (3). Such a proceeding shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228 of the Indian Penal Code. Hence, a deeming fiction is created by giving status of the judicial proceedings to an investigation or proceedings under sub-section (2) and (3). Therefore, a person is required to furnish the facts known to him by facilitating the process of investigation or any other proceeding. 24. Section 65 provides for the application of the Code of Criminal Procedure, 1973. It arises, when there is no inconsistency with the provisions of the Act 15 of 2003. This is also with specific reference to arrest, search, seizure, attachment, confiscation, investigation etc. Therefore, this provision is introduced to help the authority in its investigation or proceedings under the Act by having recourse to the Code whenever the Act does not provide so. Hence, Section 65 has to be interpreted to mean that Code is meant to be used by an authority in discharge of his functions ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n independent power has been conferred on the authority under Section 50 of the Act. Wherever the Act itself stipulates the specific power, authority and procedure, there is no requirement to read the provisions of Code of Criminal Procedure into it. In fact, the most harmonious manner in which both the enactments can be parallely invoked would be to ensure that the provisions of Code of Criminal Procedure are not read into or invoked wherever the Act itself specifically provides for the same. xxx 34. Accordingly, we find no conflict either implied or express between the Code and the enactment. xxx 44. As the learned single Judge has made reliance upon number of decisions, it would be appropriate to consider them. In ASMITA AGARWAL v. THE ENFORCEMENT DIRECTORATE ((2002) Criminal Law Journal 819), the High Court of Delhi was dealing with the proceedings in FERA Act. Having found that FERA is silent regarding the investigation of women, it was held that the provision of Section 160 of the Code will apply. To be noted, there is no pari materia provisions under the FERA Act as contained in Act 15 of 2003 with specific reference to Sections 52, 65 and....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lities and should be wound up. The appeal filed by the appellant-company under Section 25 of the Act against said order of the Board was dismissed by the Appellate Authority by order dated January 7, 1991. As a result of these orders, no proceedings under the Act were pending either before the Board or before the Appellate Authority on February 21, 1991 when the Delhi High Court passed the interim order staying the operation of the order of the Appellate Authority dated January 7, 1991. The said stay order of the High Court cannot have the effect of reviving the proceedings which had been disposed of by the Appellate Authority by its order dated January 7, 1991. While considering the effect of an interim order staying the operation of the order under challenge, a distinction has to be made between quashing of an order and stay of operation of an order. Quashing of an order results in the restoration of the position as it stood on the date of the passing of the order which has been quashed. The stay of operation of an order does not, however, lead to such a result. It only means that the order which has been stayed would not be operative from the date of the passing of the stay orde....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (1) All offences under the Indian Penal Code (45 of 1860) shall be investigated, inquired into, tried, and otherwise dealt with according to the provisions hereinafter contained. (2) All offences under any other law shall be investigated, inquired into, tried, and otherwise dealt with according to the same provisions, but subject to any enactment for the time being in force regulating the manner of place of investigating, inquiring into, trying or otherwise dealing with such offences. 5. Saving.-Nothing contained in this Code shall, in the absence of a specific provision to the contrary, affect any special or local law for the time being in force, or any special jurisdiction or power conferred, or any special form of procedure prescribed, by any other law for the time being in force." PMLA Section 65 : Code of Criminal Procedure, 1973 to apply The provisions of the Code of Criminal Procedure, 1973 (1 of 1974) shall apply, in so far as they are not inconsistent with the provisions of this Act, to arrest, search and seizure, attachment, confiscation, investigation, prosecution and all other proceedings under this Act. Section 71 :....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tions under the PMLA, specifically with regard to the protection granted to a woman, and not with regard to the territorial limitation, different Hon'ble High Courts have rendered different findings. The Hon'ble High Court of Gujarat in Foziya (supra) has held that the proviso to Section 160 CrPC would apply but Hon'ble High Court of Judicature in Madras in Nalini Chidambaram (supra) has held that the said protection would not be available. In my view, considering that Section 50 of the PMLA specifically refers to 'any person' which would include a woman, the special provision in Section 160 CrPC available to a woman would not apply in view of the overriding provision in Section 71 of the PMLA. To apply proviso to Section 160 CrPC concerning a woman to a summons issued under Section 50 of the PMLA would amount to curtailing the powers of the authorized officer under the PMLA, which extends to all persons and has not been statutory limited either on the basis of territory or on the basis of the gender of the person. 33. Though the said judgment can be based solely on the above finding, it may be recorded that the protection under Section 160 of CrPC to a woman is extended in ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f the PMLA and Section 160 of the CrPC and also there is a clear legislative intent behind not providing the protection in the nature of the proviso to Section 160 of the CrPC to a woman under Section 50 of the PMLA. 35. As far as the judgment of the Division Bench of this Hon'ble Court in Asmita Agarwal (supra) is concerned, it may be noted that FERA had no overriding provision in the nature of Section 71 of the PMLA. Therefore, when an officer operating under FERA summons a person in absence of there not being an overriding provision in FERA, the Hon'ble Division Bench sought to interpret under Section 160 of CrPC and Section 40 of FERA harmoniously in order to interpret them in tandem. As opposed to the same, the PMLA clearly provides for an overriding provision in case of any inconsistency and therefore, it is imperative, as stated above, to give full effect to the provisions of the PMLA. It would not be possible to interpret Section 50 of the PMLA harmoniously with Section 160 of CrPC. In view of the difference in the language and provision of the PMLA and FERA and specifically in view of the absence of an overriding provision in FERA the reliance of the Petitioners on ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....terim order in a constitutional challenge to the PMLA without delving into the legal position which is discussed hereinabove. It is a settled position that an interim order is never a binding precedent even if the same is passed by a coordinate bench of the same court when the matter is being heard and decided finally. The interim order of the Hon'ble Calcutta High Court, therefore, may not be relevant when the issues are dealt with finally by this judgment. It is surprising that in the very same investigation, accused are choosing different forums substantially praying for the same relief. However, in view of the examination on merits as above, the conduct of the petitioners or that of the others is not gone into. 40. With regard to the reliance of the Petitioners on the order dated 07.12.2021 in Writ Petition (Crl.) 1768 of 2021, it is stated that the facts of the said case are clearly distinguishable from the present case as the notices under the said case were not issued under the PMLA and were rather issued under Section 160 of the CrPC and, therefore, clearly bound by the territorial limitations of the CrPC. The said interim order does not further the case of the Petitione....