TaxTMI 
TaxTMI 
2023 (5) TMI 1029
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....022 pending on the file of Additional Sessions Judge and Special Court under PMLA 2000, at Mapusa, Goa. The Petitioners also seek quashing of the entire proceedings, including attachment proceedings initiated under ECIR No. ECIR/PJZO/03/2022 dated 28/1/2022. 5. On 22/1/2022, an FIR No. 10/2022 was registered by Porvorim Police Station, Goa, under Sections 420, 409, 120-B read with Section 34 of the Indian Penal Code (IPC) and Sections 3 and 4 of the Goa Public Gambling Act, 1976 along with Section 66-D of the Information Technology Act, 2000, against Rajnish Kumar, Shashank Siddharth and Anup Palod. These three persons were arrested, and investigations were handed over to the Crime Branch at Ribandar. It is pertinent to note that the Petitioners were not named in FIR No. 10/2022. 6. Based upon FIR No. 10/22, the Directorate of Enforcement, Panaji Zonal Office registered Enforcement Case Information Report (ECIR) bearing No. ECIR/PJZO/03/2022 against the three persons in FIR No. 10/2022. Out of the offences alleged against the three accused persons in FIR No. 10/2022 and the impugned ECIR, only Sections 420 and 120-B of IPC are scheduled offences under the PMLA. 7. However, on 6/....
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....udhary and ors. Vs. Union of India and ors .- Special Leave Petition (Criminal) No. 4634 of 2014, decided on 27/7/2022, there could be no prosecution under the PMLA 2002 if the persons in question were not prosecuted for the scheduled offences in the PMLA 2002. Mr Lawande relied upon Indrani Patnaik vs Directorate of Enforcement and ors. - Writ Petition (Civil) No. 368/2021 in which the Hon'ble Supreme Court, following Vijay Madanlal Choudhary (supra), quashed the prosecution complaint as the Petitioners therein were discharged of the scheduled offences. 13. Mr Lawande also relied upon the decision of this Court in Naresh Goyal vs The Directorate of Enforcement and anr. - Criminal Writ Petition No. 4037/2022, where the ECIR was quashed because the Police had filed a closure report regarding the scheduled offence, and given the settled law that in the absence of any scheduled offence, no prosecution under the PMLA 2002 could be launched. 14. Based upon the above, Mr Lawande submitted that the impugned ECIR must be quashed. 15. Mr Karpe learned Standing Counsel referred to the reply on behalf of the Assistant Director, Directorate of Enforcement, Panaji Zonal Office, Goa, and ....
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....rectly as a result of criminal activity relating to a scheduled offence that can be regarded as proceeds of crime. Therefore, the Authorities under the PLMA 2002 cannot act against any person for money laundering on the assumption that a scheduled offence has been committed unless the same is registered with the jurisdictional Police or pending inquiry/trial, including by way of criminal complaint before the competent forum. The Hon'ble Supreme Court held that taking any other view would be rewriting of these provisions and disregarding express language of the definition clause "proceeds of crime", as it obtains now. 20. The Hon'ble Supreme Court also considered whether the offence under Section 3 of PMLA is a standalone office. The Court held that it depends on the wrongful and illegal gain of property due to criminal activity relating to a scheduled offence. Therefore, in the event of acquittal of the person concerned or being absolved from the allegation of criminal activity relating to a scheduled offence, the property attached cannot be regarded as either proceeds of crime or crime property. The Court then would be obliged to return such property. The Hon'ble Supr....
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....im P.S.Cr. No. 10/2022 u/s 3, 4 of Gambling Act and C.C.No, AOA/572/P.G./22/F. Sir, With reference to the above, I have to submit that your letter has been received by this Office and presently further investigation has been taken up in Porvorim P.S.Cr. No. 10/2022 Act and C.C.No, AOA/572/P.G./22F. The appropriate report will be filed after completion of investigation. This is for information and perusal please. Yours faithfully, Sd/- Superintendent of Police (Crime) Ribander, Panaji - Goa." 24. The above communication only states that the Crime Branch has received the status report furnished by the Enforcement Directorate. Further investigations have been taken up in Porvorim P.S. Cr. No. 10/2022 and C.C.No. AOA/572/P.G./22/F. The communication also states that an appropriate report will be filed after the completion of the investigation. However, it is clear that at least the Petitioners are not yet charged with commissioning any scheduled offences under the PMLA 2002 . 25. As and when investigations are completed, and further, if the Petitioners are implicated for their involvement in any of the scheduled offences, the Respondent will have the liberty t....