TaxTMI 
TaxTMI 
2025 (6) TMI 1271
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....hati 5th Khanda of Ulubari mouza within the district of Kamrup Assam; The land bounded on North: Land belonging to Late Bhabani Kanta Bhuyan South; Land belonging to Late Gangaram Choudhury East: Land belonging to Mr. Gautam Baruwa West; Ajmali Land Schedule B: Western portion of fourth floor with the super built-up area of 2128.44 Sq. Ft standing on the Chandralaya Apartments over the land as described in Schedule-A herein above with the village of egress and ingress to and from the floor having common facilities of passage and stair case and other facilities as contained in this Deed of Agreement together with proportionate right over the Land. 2. As per the facts of the case, Central Bureau of Investigation, Anti- Corruption Branch, Shilong filed chargesheet against the accused persons on 13.12.2012, namely, Debruz Jaman, Sh. Deepolal Hozai, Sh. Ranveer Singh Gandhi, Sh. Charan Singh Gandhi, in the court of Special Judge, CBI, Assam, Guwahati, for commission of offence punishable u/s 120 B IPC r/w 409 of IPC, and also r/w section 13(ii) r/w, Section 13(i)(d) of PC, Act, 1988, and substantive offences thereunder. Similarly, second chargesheet was also filed by CBI, ACB, ....
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....criminality and misappropriation. The remaining amount of Rs. 5,66,19,417/- was deposited into the DFO, NCHD maintained account (A/c No. 0455050032300) at UBI, A.T Road Branch, Guwahati on 06.03.2008, 08.03.22008, 29.03.2008 & 04.04.2008. Shri Dabiruz Jaman (D-4) then deposited Rs. 10,000,000/- into the Principal Secretary (N) Dimasa Associates account (A/c No.0455050028055) vide Cheque No. 015103 dated 10.03.2008 & Cheque No. 015102 dated 10.03.2008 maintained at UBI, A.T Road Branch, Guwahati and deposited Rs. 4,49,00,000/-into the Principal Secretary (N) Enn Cee Hill Traders account (A/c No.0455050028063) vide Cheque No.015105 dated 04.04.2008, Cheque No. 015107 dated 04.04.2008 maintained at UBI, A.T Road Branch, Guwahati. Out of the remaining amount of Rs. 17,19,417/-, it is alleged that Shri Dabiruz Jaman (D-4) had misused Rs. 16,99,000 The Standing Instructions have been issued to the Bank by the N.C Hills Autonomous Councils Authorities to automatically transfer the funds received in the above-mentioned Principal Secretary (N) accounts to the account of M/s Dimasa Associates (A/c No.28020) and M/s Enn Cee Hills Traders (A/c No.28047), a partnership of Shri Ranbir Singh Gand....
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....t. of Assam or any other State Government Departments for carrying out contract works relating to constructions of roads and that no work was executed by the D-1 or any other person(s) on his behalf at the 'said work'. To facilitate the crime, fake Tenders had been prepared, fake estimation of work has been prepared, fake bills & payment receipt has been made by back dating. No Notice for inviting Tenders has been put up in any of the local newspaper or on the notice board of the Department, and no Earnest Money was shown as collected from any of the applicant. The charge sheet pertains to the offences punishable under section 120 B IPC r/w 420, 468, 471 of IPC and section also r/w13 (2) r/w 13 (1)(c) and (d) of PC Act, 1988 and substantive offences thereunder. During the investigation, ED, recorded the statements of the suspects/accused persons and others on various dates and also collected the documents from the various sources, including, CBI, and the concerned Banks. On the basis of the said material, the Joint Director, of Enforcement Directorate formed the reasonable belief that the properties identified during the PMLA investigation were acquired from the proceeds....
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....nd the remaining amount was from his savings. He pointed out the receipts for making payment to the builder Chandrale Apartments which are at Annexure A-1 in Folder 3 of the Appel Paper Book. He contended that the said flat is not acquired from any proceeds of crime, and hence, question of is attachment does not arise. He further contended that appellant is residing in this only house and he has no other accommodation. Prayer is accordingly made to allow the present appeal. Arguments from the side of the Respondent: 4. On the other hand, Ld. Counsel for the respondent ED pointed out the incriminating evidence against the appellant and he stressed that he was actively involved in the commission of predicate offence along with his associates. This flat was acquired during the period when the said scheduled offence was committed. He further submitted that the finance of taking housing loan for purchasing this property is false and incorrect. From the bare perusal of the payment's receipts shows that he continuously made the payment to the builder Chandrale Apartments for purchasing the aforesaid property during the period of commission of schedule, i.e. Rs. 1 lakh on 02.03.2007 ....