TaxTMI 
TaxTMI 
TaxTMI 
2023 (4) TMI 479
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....on of this Court for quashment of the impugned notices dated 29th September, 2021 under Annexure-6 issued by the learned District & Sessions Judge, Khurda at Bhubaneswar-cum-Special Judge, PMLA, 2002 (in short 'PMLA court') corresponding to complaint case (PMLA) No. 88 of 2020 on the grounds inter alia that such proceeding is to be analogously tried with C.T.R. Case No. 8 of 2016 pending in the file of learned Special Judge (Vigilance), Bolangir under Section 13(2) read with 13(1)(e) of the Prevention of Corruption Act, 1988 (herein after referred to as 'the P.C. Act') and Section 109 IPC. 3. Heard, Mr. Das and Ms. Mohapatra, learned counsel for the respective petitioners and Mr. Nayak, learned counsel for the ED. 4. In the instant case, ....
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.... a non-obstante clause and on a plain reading of the same, it would appear that both the cases one in respect of the scheduled/predicate offence(s) and the other under PMLA are to be tried analogously by the learned PMLA court. While contending so, the decision of the Apex Court in Bijaya Madan Lal Choudhury Vrs. Union of India & others decided on 27th July, 2022 by the Apex Court is placed reliance on. It is contended that in order to accelerate trial of both the cases, Section 44(1)(c) of the PMLA stipulates that the Authority under the PMLA is to submit an application before the Special court authorized to try scheduled offences where after the proceeding pending before the said court shall be committed to the designated court under the ....
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....en derived or obtained as a result of criminal activity relating to or in relation to a scheduled offence which is to be tried by the designated court and the committal of the Vigilance proceeding by referring to Section 4(1)(c) of the PMLA is subject to discretion of the PMLA authority which again depends on the facts and circumstances each particular case and in so far as the petitioners are concerned, they do not have any locus standi to compel the PMLA authority to exercise such discretion and hence, the petitions at their behest are devoid of merit and therefore liable to be out rightly dismissed. Apart from above, Mr. Nayak, learned counsel for the ED refers to host of other decisions which are with regard to the limitations in exerci....
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....l as the Special Act shall be held provided the PMLA authority submits an application before the Special court. 9. The scheme of the PMLA indicates that the definition of money laundering as provided in Section 2(p) is referrable to Section 3 and it casts a liability on any person who directly or indirectly attempts to indulge or knowingly assists or becomes a party or is actually involved in any process or activity connected with the proceeds of crime and projecting it as untainted property shall be guilty for such an offence. Section 4 of the PMLA provides the punishment for money laundering. The object of the PMLA is to prevent money laundering and also to provide for confiscation of property derived from or involved in money laundering....
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....confers the authority to make an application with a request to the Special court to commit the case relating to the scheduled offence to the designated court under the PMLA and unless such an application is so moved, the enquiry and trial vis-à-vis the predicate offence shall be continued in the court of competent jurisdiction. 10. The question is, whether, it is mandatory for the PMLA authority to seek committal of the case related to the scheduled offence and in case such an option is exercised, if the Special court as a matter of course bound to allow it? 11. The legislative intent does not make the provision under Section 44(1)(c) of the PMLA obligatory on the authorized officer invariably to make an application for committal. ....
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....ction 44(1)(c) of the PMLA following clause(b) thereof does not make it mandatory for the Special court to allow every application for committal which is to be examined on merit applying judicial discretion. 12. In the case at hand, the authority under the PMLA has not moved the learned Special court at Bolangir for committal of the case in respect of the scheduled offence to the PMLA court at Bhubaneswar and therefore, it has been challenged by the petitioners since the PMLA court on receiving complaint has already summoned them. After having a detailed discussion as above, the conclusion is that if an application is moved by the competent authority under the PMLA after exercising its discretion for committal of a case in view of Section ....