TaxTMI 
TaxTMI 
2024 (12) TMI 290
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....perties of different appellants attached by the respondent are as under: A. Immovable Property:- Sl. No. Name of the Purchaser Deed No. & Date Details of Property Value Including Reg. fee (in Rs.) 1. Ashok Kr. Yadav 7020 dt. 05.07.12 Bithan, Samastipur 07 kattha 11 dhoor Thana No. 362, Khata No. 149-Old, 490-new Khesra No. 1133- old, 2061-New 1,62,561/- 2. Bibha Devi W/o Ashok Yadav 1711 dt. 27.02.08. Rosera, Samastipur 06 kattha 11 dhoor, Thana No- 74/2 Khata No. - 96, Khesra No. 34-old, 43-new, 32-old, 51-new 2,70,836/- 3. Bibha Devi W/o Ashok Yadav 9741 dt. 10.11.2009. Bithan, Rosera, Samastipur 12 katha 07 dhoor 54 Decmil Thana No. 343 Khata No. 165- old 553-new, 298- old, 897- new Khesra No. 1658 old, 3638- new, 3632-new, 2658- old 2680-old, 3634-new 3,48,521/- 4. Bibha Devi W/o Ashok Yadav 8943 dt. 08.11.2020 Bithan, Rosera, Samastipur 11 dhoor Thana No. 343 Khata No. 298-old, 897-new, Khesra No. 2658-old 2680- old, 3634 new 56546/- 5. Bibha Devi W/o Ashok Yadav 8942 dt. 08.11.2020 Bithan, Rosera, Samastipur 15 Dhoor (3.25 Decimal) Thana No.343, Khata No.- Survey-285,783,1247-new, Khesra....
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....new 52,571/- 18. Rajendra Yadav 4647 dt. 11.09.2006 Phulwari, Patna 01 Katha, Thana No.20, Khata No. 493, Khesra No.516. 1,71,054/- 19. Rajendra Yadav 9366 dt. 14.12.2007 Bithan, Samastipur Mauza- Chhechhni, 01 Kattha, 01 dhoor (4.6 Dec) Thana No.327, Khata No. 48-old, 72-new, Khesra No. 388- old, 576-new 27261/- 20 Rajendra Yadav 9449 dt. 18.12.2007 Bithan, Rosera, Samastipur Mauza-Bithan, Thana- Bithan 04 kattha, 16 dhoor (21 Dec) Thana No. 343, Khata No.313-old, 409- new, Khesra No.929-old, 1769 new 97,561/- 21. Rajendra Yadav 6702 dt. 09.08.2008 Bithan, Samastipur Mauza Chechni, 01 Katttha, 04 Dhoor, (5.25 Dec.), Thana No.327, Khata No. 48-old, 72-new, Khesra No. 388- old, 576-new 27241/- 22. Rajendra Yadav 7207 dt. 25.08.2008 Bithan, Samastipur Mauza Chechni, 01 Katttha, 04 Dhoor, (5.25 Dec.), Thana No.327, Khata No. 48-old, 72-new, Khesra No. 388- old, 576-new 27241/- 23. Rajendra Yadav 8656 dt. 20.10.2008 Bithan, Samastipur Mauza Chechni, 01 Katttha, 10 Dhoor, Thana No.327, Khata No. 48-old, 72-new, Khesra No. 388-old, 576- new 32,661/- 24. Rajendra Yadav 8599 dt. 09.08.2012....
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....pondent was of Rs. 75,87,674/-. It is said to have been acquired by Ashok Yadav in his own name as well as in the name of his wife Bibha Devi, father Rajendra Yadav, brother Birendra Yadav and sister- in-law Ahilya Devi. 7. A challenge to the order of attachment and its confirmation has been made by the appellants mainly on the ground that accused Ashok Yadav has already been acquitted in 20 cases and he was not an accused in 4 cases leaving only two cases out of which one case is mainly for commission of crime under the Arms Act. In the light of the acquittal of the main accused, properties attached by the respondent could not have been taken to be the 'proceeds of crime'. The challenge to Provisional Attachment Order and its confirmation has been made mainly on the aforesaid grounds. 8. The counsel for the appellants further admitted that ECIR was separately recorded and the cognizance of offence has been taken but the charges have not been framed till date. The ECIR recorded by the respondent would have no consequence on the main accused Ashok Yadav after his acquittal in majority of the cases. However, it was admitted by the counsel that the cognizance order has been chal....
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....that even after the acquittal, the ECIR records a case of money laundering in the hands of the appellant. To come out with the allegation of money laundering, the appellants were having opportunity to disclose the source for acquisition of the properties. The perusal of Section 8(1) of the Act of 2002 would reveal that Adjudicating Authority give notice to call upon the parties to disclose source for acquisition of the properties. For ready reference, Section 8(1) of the Act of 2002 is quoted hereunder: "8. (1) On receipt of a complaint under sub-section (5) of section 5, or applications made under sub- section (4) of section 17 or under sub-section (10) of section 18, if the Adjudicating Authority has reason to believe that any person has committed an offence under section 3 or is in possession of proceeds of crime, it may serve a notice of not less than thirty days on such person calling upon him to indicate the sources of his income, earning or assets, out of which or by means of which he has acquired the property attached under sub-section (1) of section 5, or, seized [or frozen] under section 17 or section 18, the evidence on which he relies and other relevant informa....
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....joinder. The additional documents at the appellate stage cannot be filed as a course. It can be filed along with an application to accept the additional evidence at the stage of the appeal after giving reasons. The appellant did not file any such application; thus documents cannot be taken into consideration having no opportunity of rebuttal by the respondents. 18. In the PMLA investigation, it was revealed that cash was utilized for purchase of all the properties though deposited in the bank first but source to acquire the cash to deposit in the bank has not been disclosed. The source disclosed by the appellants and its critical analysis would be as under. 19. The total cash deposit in the three bank accounts of Ashok Yadav is Rs. 26,34,600/- during the period 2005 to 2014. It has been found that no ITR has been filed for the Financial Year 2005-06, however, during the same period, Rs 1,69,000/- was deposited in the bank account no. 01190011624 (SBI Rosera) of Ashok Yadav. 20. From perusal of statement of SBI bank account no. 11461408694 for the financial year 2008-09, it was found that a total of Rs. 5,80,000/- was deposited in this account whereas during the said period....
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....l 86,67,720 23. It is seen that Bibha Devi did not file ITR for the period for 2010-11, however, from perusal of the statement of the Bank Account No. 30958895103 of SBI, Bithan held in her name, a total of Rs. 47,17,270/- were deposited in this account. Further during the same period, three plots of land and one house collectively valued at Rs. 31,14,957/- was purchased by her. This implies that assets worth Rs. 78,32,227/ have been created during the financial year 2010-11 not from the legal source of income but from the proceeds of crime generated from the crime committed by Ashok Kumar Yadav. 24. Perusal of the ITR for the financial year 2011-12 reveals that against income of Rs. 5,90,399/-, a total of Rs. 15,20,700/- have been deposited in her bank account no. 30958895103 of SBI, Bithan. Similarly, against the gross income worth Rs. 8,95,341/- shown in the ITR for the financial year 2012-13, a total of Rs. 20,29,750/ were deposited during the same period. 25. From the above, it can be observed that huge cash has been deposited in the bank accounts of Bibha Devi which is not in line with the income declared in her ITRs. Moreover, no ITR has been filed for the....
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....cash from Bibha Devi. 27. The statement of facts pertaining to sources referred to above was analyzed even in reference to the statements recorded under Section 50 of the Act of 2002. Jitender Kumar in his statement recorded on 18.07.2014 stated that bank transfer of the amount of Rs.72000/- in the account of Bibha Devi was after taking equal amount in cash from her thus the cash was routed by Bibha Devi first giving it to Jitender Kumar who deposited the amount in his bank and thereupon given to Bibha Devi. Shri Kishan Lal Saraft in his statement on 19.08.2014 stated that Bibha Devi had given him Rs. 3,00,000/-cash for depositing the same in his bank account and on the same date she compelled him to issue cheque in her favour and, therefore he deposited the cash amounting to Rs.3,00,000/- in his bank account and issued cheque of the same amount in her favour. 28. In the same manner, Shri Jay Kumar Mukhiya in his statement under Section 50 recorded on 11.09.2014 stated that he was working with Bibha Devi on a monthly salary of Rs. 7000/- till May 2014. He stated that a cash of Rs.4,00,000/- was deposited in his account by Bibha Devi and taken cheque in her favour on 12.01.201....
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....ave been transacted or any other document to prove the business and income out of it. We further find that Adjudicating Authority has even made reference of the LPG Dealership in the name of Bibha Devi and even acquisition of benami liquor shop. 31. During investigation, it was also revealed that Bibha Devi is having a LPG dealership in the name of M/s Sapna Bharat Gas GraminVitrak at Bithan, Distt.- Samastipur, Bihar. The details of the said dealership were called for from M/s Bharat Petroleum Corporation Ltd., Patna Territory (LPG), Fatuha, Patna (BPCL). Scrutiny of the documents forwarded by BPCL, vide letter dated 30.07.2013 revealed that Bibha Devi had applied for the dealership under Rajiv Gandhi Gramin LPG Scheme, vide application dated 20.11.2009. It was further revealed that as proof of ownership of land premises of shop and godown, she had submitted a copy of Sale Deed. No. 9741 dated 10.11.2009 purchased at a total consideration of Rs. 3,22,000/-. It is further revealed that Bibha Devi had submitted a copy of bank pass book pertaining to the bank account No. 30958895103 (SBI, Bithan) held in her name. Scrutiny of the entries in the pass book revealed that the said acc....
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.... wife Bibha Devi are holding benami liquor shops. It was revealed that Ashok Kumar Yadav and his wife Bibha Devi had employed one Shri Ajit Kumar Yadav, S/o Mahendra Yadav on a monthly salary of Rs. 3000/-. The name of Ajit has been Kumar Yadav in the lottery for allotment of wine shop. Kumar was selected and he was allotted Group No. 12 which consisted of three liquor shops out of which Shop No. 81 located at Narhan, Samastipur and Shop No. 42 located at Bambaiya Ujnail, Samastipur were Composite Shops (where country liquor as well as India Made Foreign Liquor (IMFL) are sold) and the third Shop No. 04 was located at Gudri Bazar, Dalsinghsarai, Samastipur where only country liquor was sold. Ashok Kumar Yadav and his wife Bibha Devi deposited Rs. 4,68,100/- in cash as Reserved Fee to the Govt. of Bihar in respect of the above allotted group 12. This shows laundering of illicit wealth through business of wine. 33. It was found that information relating to ownership of the wine shop have never been disclosed either in ITRs filed by Ashok Yadav or his wife Bibha Devi or any other members of their family. Thus, it appears that proceeds of the crime generated by Ashok Kumar Yadav was....