TaxTMI 
TaxTMI 
2025 (5) TMI 2103
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....on. The ECIR was recorded after a written complaint dated 27.10.2016 filed by Dr. Angshumita Gogoi with Dibrugarh Police, Assam. 3. It was alleged that Shri Nabakanta Patir contacted the complainant and asked her to pay Rs. 10 lakhs for securing a job of Dental Surgeon in the ensuing examination to be conducted by Assam Public Service Commission (hereinafter referred to as "Service Commission"). The said Shri Nabakanta Patir instructed the complainant to deliver the amount at his residence at Dibrugarh on 27.10.2016. The complainant along with her cousin brother Shri Arup Barketoky came to Dibrugarh on 27.10.2016 and in the meanwhile informed about the incidence to Dibrugarh Police. Shri Nabakanta Patir was apprehended by Dibrugarh Police red handed while accepting Rs. 10 lakhs from the complainant at his residence at Dibrugarh. The said Shri Nabakanta Patir was arrested on the same day by the police authorities. 4. The investigation by the police authorities revealed that Shri Nabakanta Patir was running a racket for recruitment of the candidates in Government service in lieu of money. The forensic examination of the mobile handset in possession of Shri Nabakanta Patir indicated....
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....counsel for the appellants submitted that the respondents have attached movable and immovable properties on the ground that the appellants had deposited the amount in their bank accounts in cash from time to time and accumulated amount of deposit was taken to be Rs. 4.05 Crores. The deposit of the amounts could not have been taken to be the proceeds out of the commission of crime more so when the appellants were having source to deposit the amounts in their bank accounts from time to time. 9. It was submitted that the appellant Dr. Samedur Rahman was an Assistant Professor before joining the Service Commission in February, 2011. His salary was substantial to make good of the savings of Rs. 4.05 Crores. The amount found in different bank accounts of the wife and two sons was out of their own source of income. The appellants accordingly purchased two properties out of the savings on 09.05.2012 and 01.06.2012. The properties aforesaid have been taken to be out of proceeds of crime ignoring the earnings of the appellants out of lawful sources. 10. The respondents had recovered cash amount of Rs. 9.50 lakhs from the residence of appellant and considered it to be proceeds of crime igno....
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.... the bank account. The appellant then produced the bank statement along with the written submissions without an application for taking additional documents on record at the stage of appeal. Thus, the counsel for the appellants conducted the case de hors the rules. A comment in the written arguments regarding denial of opportunity by the Tribunal to produce the bank statement which was not part of the proceeding before the Adjudicating Authority and even not filed along with the appeal and rejoinder is taken seriously and shows conduct of the lawyer. The new documents cannot be filed along with the written arguments. 15. The written arguments were submitted de hors the pleadings and the material on record, rather bank statements of Axis Bank and the State Bank of India were produced along with the written arguments for the first time. 16. The counsel for the appellants submitted about the bank accounts in United Bank of India where a housing loan of Rs. 13 lakhs was taken from Axis Bank for construction on the land for which a copy of the loan approval by the Axis Bank has been referred. 17. The counsel for the appellants prayed for quashing of the order on the ground that the re....
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....t Dr. Samedur Rahman for commission of crime. 21. The respondents found that the proceeds obtained by the appellant Dr. Samedur Rahman was deposited in cash in the bank account of his wife and his two sons apart from his own bank account. Proceeds of crime was thereafter used for the purchase of two landed properties and thus not only the appellant was found recipient of proceeds of crime but purchased two properties which have been attached by the respondents. 22. The appellant has disclosed the source out of his salary and largely from the sale of property for a sum of Rs. 3 crores out of which he received Rs. 2.8 Crores between 2011-2016. It is important to note that a disclosure of the amount towards the sale of the property was not made by the appellant in his statement under Section 50 of the Act of 2002 and even in the statement before the police, rather the fact aforesaid was disclosed subsequent to the issuance of the Provisional Attachment Order. The appellant introduced an agreement to sell at the stamp paper of Rs. 10 to prove receipt of money in cash from the year 2011-16. It is, however, with the admission that the sale deed was not executed in favour of the alleged....
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....t of it is concerned, the entire amount cannot be taken towards the savings because one has to incur a reasonable amount for himself and the family but appellant has taken the entire amount of salary to be his savings of Rs. 48 lakhs to justify a total amount of Rs. 4.05 crores in his hand. It is in ignorance of the fact that the salary is received through the banking channel whereas the bank statement along with the written arguments shows even cash deposit in the Bank accounts. In the similar manner, we find that the cash deposit has been made in other bank accounts referring to the Guwahati Fancy Bazar. The bank statement of State Bank of India is also taken into consideration. The deposit therein is not of the nature which may justify accumulation of Rs. 4.05 crores after appellant became the Member of the Service Commission. The reflection of the salary amount has been correctly given therein but appellant has utterly failed to justify accumulation of the fund of Rs. 4.05 Crores. It is more so when if the bank statement is minutely examined till the year 2011and beginning of 2012, the deposit of the amount has been indicated through the cheque but thereupon involved cash depos....