TaxTMI 
TaxTMI 
2025 (2) TMI 107
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....etition No. 9979 of 2022 in the case of Soumen Nandy Vs. The State of West Bengal and Central Bureau of Investigation, etc. The FIR was registered for the offence under Sections 7, 7A and 8 of the Prevention of Corruption Act, 1988 and Section 120-B, 420, 467, 468, 471 and 34 of IPC, 1860 against Chandan Mondal @ Ranjan and unknown office bearers of West Bengal Board of Primary Education. The allegation was in reference to the selection process of Assistant Teachers of primary schools said to have been conducted in an unfair manner to give appointment to the ineligible candidates. It was revealed that the Teachers Eligibility Test (TET), 2014 was held on 11.10.2015. The accused persons illegally and arbitrarily gave appointments to the ineligible candidates by corrupt means. The primary teacher‟s job was purchased in lieu of the huge amount of money and for extraneous consideration extended by the ineligible candidates. 3. In the investigation, it came to notice that in the primary selection process of TET, 2014, the question paper and its evaluation process were done dubiously as wrong questions and/or answer keys were designed in a disguised manner for depriving the elig....
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....Partha Chatterjee and an amount of Rs.27.90 Crores and gold & jewellery valued to Rs.5.08 Crores along with immovable properties and bank balances in their name exclusively belonging to Partha Chatterjee was found. 6. The appellant company was also floated in the same manner though prior to that M/s Symbiosis Merchants Pvt. Ltd. was also found to launder the tainted money where again Partha Chatterjee was having a role apart from Arpita Mukherjee. The another Dummy company was M/s Sentry Engineering Pvt. Ltd. having no business activity where also the persons having meagre means were inducted as Director on the instructions of Partha Chatterjee and others. Ms. Arpita Mukherjee was otherwise close associate of Partha Chatterjee. The other persons involved in the matter were Kalyanmay Bhattacharya, Krishna Chandra Adhikary and his wife Rina Rani Adhikary and many others. Kalyanmay Bhattachrya formed Babli Chatterjee Foundation for opening an English Medium School in the name of BCM International School on the instructions of her father-in-law Partha Chatterjee. The proceeds of crime travelled through the trust which was formed by Kalyanmay Bhattacharya and an amount of Rs.15 crore....
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.... the property of the appellant is made only for the reason that one of the partners having stake only to the extent of 10% transferred huge amount which is taken to be the proceeds of crime. 10. The learned counsel for the appellant submitted that Prabir Das received a sum of Rs.2,30,00,000/- from Smt. Sila Das and Ms. Piyali Das who were none else but the wife and daughter of Prabir Das. The amount of Rs.2,30,00,000/- was received by Smt. Sila Das and Ms. Piyali Das out of sale of two pieces of land and, therefore, transfer of the amount of Rs.2,30,00,000/- to the appellant firm by Prabir Das was not illegal. Apart from the aforesaid, a sum of Rs.24,00,000/- was transferred by Pran Gopal Das in the bank account of Prabir Das on 20.06.2019. Pran Gopal Das is father of Prabir Das thus he rightly transferred a sum of Rs.24,00,000/-. However, it has been attached by the respondent. 11. It is also submitted that a sum of Rs.51,00,000/- was received by Prabir Das between 29.06.2020 and 28.04.2021 from different persons in cash. It was thus submitted that the amount aforesaid could not have been treated towards proceeds of crime and otherwise disclosed in the Income-Tax Return but ....
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....oof of loan. 16. The counsel for the respondents made further arguments to contest the issues raised by the appellant. A reference of the argument would be given at the time of recording of finding in reference to the issues raised by the appellant. 17. We have considered the rival submissions of the parties and perused the record. 18. The facts pertaining to registration of the FIR after a writ petition before the Calcutta High Court and thereupon the investigation by the CBI followed by the charge sheet have been narrated earlier. Serious allegation has been made against the then Minister-in-Charge of Education Mr. Partha Chatterjee and so far as the present case is concerned, the allegation is that the proceeds of crime was transferred to the bank accounts of the appellant firm. It is not in dispute that on direction of the Calcutta High Court, the then Minister-in-Charge of Education was ordered to attend the CBI office for interrogation and thereupon the statements of many persons were recorded under Section 50 of the Act of 2002. The allegation against the then Minister and the officials was for giving appointment to the ineligible candidates to the post of Assistant....
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....2019 TRF/PRABIR DAS 4000000.00 9000000.00 2045 04.12.2019 TRF/PRABIR DAS 7500000.00 16500000.00 2045 07.12.2019 TRF/PRABIR DAS 6500000.00 23000000.00 2045 TRANSACTION TOTAL .00 23000000,00 Closing Balance 23000000.00 Statement of Account No. 919020026594690 for the period (From 01.01.2020 to 31.12.2020) Trans Date Chq No. Particulars Debit Credit Balance Intt. Br. OPENING BALANCE 23000000.00 18.01.2020 GST @18% on Charge 63.00 22999937.00 2045 18.01.2020 Consolidated Charges for A/c 350.00 22999587.00 2045 04.02.2020 By Clg.000001 056 Kolkata 150000.00 23149587.00 2568 11.02.2020 By Clg.0000033011 Kolkat....
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....20040049852133/ SKP Enterprise 4000000.00 48938.00 2045 24.07.2020 DD Cancln 6496 500000.00 548938.00 2045 24.07.2020 DD Cancln 6496 118.00 548820.00 2045 27.07.2020 DD Cancln 6497 118.00 548702.00 2045 27.07.2020 DD Cancln 6497 500000.00 1048702.00 2045 28.07.2020 DD Cancln 6495 118.00 1048584.00 2045 28.07.2020 DD Cancln 6495 500000.00 1548684.00 2045 Statement of Account No. 919020026594690 for the period (From 01.01.2021 to 31.12.2021) Trans Date Chq No Particulars Debit Credit Balance Intt. Br. OPENING BALANCE 5573134.00 16.01.2021 GST @18% on Charge 18.00 5573116.00 2045 16.01.2021 Consolidated Charges for A/c 100.00 5573016.00 2045 13.02....
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.... 2568 17.07.2021 GST @18% on Charge 18.00 6061936.00 2045 17.07.2021 Consolidated Charges for A/c 100.00 6061836.00 2045 14.08.2021 GST @18% on Charge 18.00 6061818.00 2045 14.08.2021 Consolidated Charges for A/c 100.00 6061718.00 2045 11.09.2021 GST @18% on Charge 18.00 6061700.00 2045 11.09.2021 Consolidated Charges for A/c 100.00 6061700.00 2045 16.10.2021 GST @18% on Charge 18.00 6061582.00 2045 16.10.2021 Consolidated Charges for A/c 100.00 6061482.00 2045 01.11.2021 By Clg.264929 176 Kolkata 10050000.0 16111482.00 2568 13.11.2021 GST @18% on Charge 18.00 16111464.00 2045 13.11.2021 ....