TaxTMI 
TaxTMI 
TaxTMI 
2025 (6) TMI 1271
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.....03.2016 were confirmed. The details of the property of the present appellant is as under:- (i) Immovable Property of Sh. Dabiruz Zaman Rs. 29,79,816/- Sale Deed/Instrument No. 52 dated 03.03.2010, Details of the property are mentioned under the following Schedule of the said Sale Deed: Schedule-A: A plot of land measuring 16.29 Ares covered by Dag No. 163 & 208 under K.P Patta No. 207 of Sahar Guwahati 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 stan....
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.... for the commission of offence of money-laundering and to detect the trail of the laundered money against the said accused persons/suspects. As per the CBI investigation in chargesheet no.6 dtd. 13.12.2012, the CBI concluded that Sh. Depolal Hojai was functioning as the Chief Executive Member of N.C Hills Autonomous Council from 08.01.2008 to 27.11.2008 and Sh. Dabiruz Jaman (D-4) was holding the post of Divisional Forest Officer (DFO) N.C Hills, Haflong Division from 01.04.2003 to 24.03.2009. Sh. Ranbir Singh Gandhi (D-6) and his son Sh. Charanjit Singh Gandhi (D-5) had entered into an agreement with N.C Hills Autonomous Council, Haflong since 1993 onwards to supply bamboo to Hindustan Paper Corporation Ltd (HPCL), Jagiroad, Nagaon and Pa....
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....posited 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 Gandhi (D-6) and Shri Charanjit Singh Gandhi (D-5). Accordin....
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....Division, Assam. A payment of Rs. 1.72 Crores was made to D-1 for the works related to PWD, Mahur Division and Rs. 30 lakhs 40 Lakhs for works relating to PWD, Haflong Sub-Division and it is alleged that Shri Depolal Hojai had received an amount of Rs (30-50) Lakhs out the total amount of payment made to D-1. Shri Depolal Hojai also awarded work contract worth of Rs. (38-40) Lakhs to accused D-1 in May-June 2008. However, there is no mention of any payment made to D-1 in this regard. The proprietary firms viz. M/s Maa Trading, M/s Borail Enterprise, M/s Jeet Enterprise and M/s Loknath Trading eating (hereinafter refer to as 'the said firms were opened by Shri Debashish Bhattacharjee under the direction of Da wo the sole intention to sip....
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....uthority for confirmation of PAO. The Ld. AA being satisfied with the allegations coupled with the relied upon documents and the statements recorded u/s 50 of PMLA, 2002, etc. issued Show Cause Notice (SCN) to all the defendants. The defendants filed their response/replies. After going through the replies and hearing the rival submissions, the Ld. AA confirmed the PAO vide order dated 16.09.2016. Aggrieved by the said order, Appellants filed the present Appeal. Arguments from the side of the Appellant: 3. During the arguments, Ld. Counsel for the appellant submitted that no independent investigation was conducted by respondent ED with respect to the alleged predicate offence. He stressed that the whole investigation is based on presumpt....
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....pts 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 of....