TaxTMI 
TaxTMI 
2023 (7) TMI 585
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....ion of offence punishable under Sections 186, 204, 353, 120-B, 384 of Indian Penal Code and Sections 3 & 4 of the Prevention of Money Laundering Act, 2002 (henceforth 'the Act of 2002'). 2. Case of prosecution, in brief, is that vide O.M. in F.No.289/ED/36/2022-IT dated 13.9.2022, CBDT forwarded copy of FIR No.129/2022 dated 12.7.2022 registered in Police Station Kadugodi, Whitefield, Banglore under Sections 186, 204, 353, 384 & 120B of IPC against Suryakant Tiwari, along with report on the investigation conducted by Income Tax Department on M/s Jay Ambey Group of Raipur, to the Directorate of Enforcement for initiating money laundering investigation. Based upon which, the Directorate of Enforcement registered instant crime under....
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....liance on decisions rendered in SLP (Crl.) No.10917/2022 (M. Nagarajan & anr Vs. Directorate of Enforcement); Criminal Writ Petition (Stamp) No.3122/2020 (Directorate of Enforcement vs. The State of Maharashtra & ors (Jet Airways); Vijay Madanlal Choudhary & ors Vs. Union of India & ors, reported in 2022 SCC Online SC 929; 4. It is also contention of learned counsel for applicant that the jurisdictional Magistrate while considering charge sheet submitted by the Investigating Agency after conclusion of investigation in Crime No.129/2022 had taken cognizance for the offence punishable under Sections 204 & 353 of IPC and registered criminal case against accused therein i.e. Suryakant Tiwari. Non-applicant Department is making attempt to con....
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....nt. As per Section 45 of the Act of 2002, before extending benefit of bail, both the conditions under Section 45 (1) (i) & (ii) have to be complied with. In view of material collected by department against applicant, which is part of complaint, twin conditions are not satisfied entitling her to be released on bail. Crime in which applicant is apprehending her arrest is of huge magnitude, no material is placed in record to show that applicant is sick or infirm except mentioning her age. Hence, applicant is not entitled for bail merely because she is a woman. He also pointed that criminal case filed by the Income Tax Department at Bhopal is because regional office is situated in Bhopal (MP) and upon raid conducted by the Income Tax Department....
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....nder the Act of 2002 could not be continued, is concerned, this submission, in the opinion of this Court, is contrary to the material placed before this Court including copy of charge sheet along with translated version of relevant part of charge sheet as also order sheets of jurisdictional Magistrate taking cognizance of offence registered at Police Station Kadugodi, Whitefield, Banglore. At the time of filing of charge sheet, police have observed that as alleged offence under Section 384 of IPC is found to have been committed within territorial jurisdiction of Chhattisgarh, therefore, police of Chhattisgarh is requested for taking further action. It is not the case that police did not find any material and therefore, not submitted charge ....
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....suffering from any old age disease or is seriously sick. Offence under the Act of 2002 is an offence under the special Act, therefore, normal consideration for grant of bail under Section 438 or 439 CrPC may not be only consideration for grant of bail under Section 439 or 438 of CrPC and therefore, unless applicant comes out of rigor of twin conditions, as prescribed under Section 45 of the Act of 2022, he/she may not be entitled for benefit of bail. 10. In the case of Vijay Madanlal (supra) in Paragraph 186 the Hon'ble Supreme Court observed thus:- "186. We once again clarify that in this judgment, we have confined our analysis only to the issues regarding the validity and interpretation of the provisions of the 2002 Act, refer....