TaxTMI 
TaxTMI 
2025 (8) TMI 719
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....Tax Collector, Ranchi Municipal Corporation. In his complaint, the tax collector alleged that one Pradeep Bagchi had submitted an application for the allotment of a municipal holding number in respect of a flat in Lotus Garden Complex, Bariatu by relying on a forged AADHAAR Card, Possession Letter and Electricity Bill. Accordingly, the FIR was registered against Pradeep Bagchi under Sections 420, 467 and 471 of the IPC. Investigation revealed that by submitting the forged documents, a holding number was obtained in name of Pradeep Bagchi for property at Morabadi Mouza, Ward No. 21/19, Ranchi having an area of the plot measuring 455.00 decimals approx. at Ranchi. 4. On 21.10.2022, the Opposite Party registered ECIR/RNZO/18/2022, on the basis of scheduled offence being FIR No. 141/2022 (Bariatu PS). It was alleged therein that the holding number allotted by the municipal corporation was used by Pradeep Bagchi "in order to frivolously show the ownership of property measuring 4.55 acres at Plot No. MS 557, Ward No. 21/19, Morabadi Mauza". It is further stated that Pradeep Bagchi had created forged documents to sell the Morabadi property by way of a sale deed dated 01.10.2021 to M/s.....
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....etitioner was first remanded to custody recorded that the Opposite Party had filed "Grounds of Arrest" in Paragraphs 7 to 17 of the remand application, wherein it has been alleged that the Petitioner's involvement in transactions pertaining not just to the Morabadi property, but also with respect to certain other transactions. 12. Thereafter, on 12.06.2023, the Opposite Party filed a Prosecution Complaint against the Petitioner in ECIR Case No. 01/2023, alleging the commission of the offence of money-laundering under Section 3 read with Section 4 of the PMLA. In the said Prosecution Complaint, it was alleged against the Petitioner that he exercised certain powers available to him as Deputy Commissioner, Ranchi that assisted the acquisition of the Morabadi property by M/s. Jagatbandhu through the registration of a sale deed in its favour by a fictitious owner, namely Pradeep Bagchi. This acquisition, it was alleged, amounted to the acquisition of "proceeds of crime" worth approximately Rs. 20 crores and thus to the commission of the offence of money-laundering under Section 3, PMLA. 13. Pursuant to the filing of the Prosecution Complaint, the Ld. Special Judge vide Order d....
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....robability of conclusion of trial in near future, therefore on the ground of long incarceration of the petitioner and delay in conclusion the prayer for bail of the petitioner is fit to be allowed. 23. In order to buttress, this limb of the argument the Learned counsel for the petitioner has relied upon the judgment rendered by the Hon'ble Apex Court in the case of Manish Sisodia v. Directorate of Enforcement, 2024 SCC OnLine SC 1920, Prem Prakash v. Union of India through the Directorate of Enforcement, (2024) 9 SCC 787, V. Senthil Balaji v. Deputy Director, Directorate of Enforcement, 2024 SCC OnLine SC 2626 and Ramkripal Meena v. Directorate of Enforcement 2024 SCC OnLine SC 2276. Argument on behalf of Respondent-ED: 24. Per contra, Mr. Amit Kumar Das, learned counsel appearing for the respondent-ED has taken the following ground in opposition: I. Petitioner is directly involved in commission of crime in facilitating in 'proceeds of crime' by another co-accused persons i.e., proprietor of Jagatbandhu Tea Estate Pvt. Ltd., Dilip Kumar Ghosh, Amit Kumar Agarwal, Pradip Bagchi, Afshar Ali, Mohd. Saddam Hussain, Imtiaz Ahmed, Taha Khan, Faiyaz Ahmed, Bhanu Pratap P....
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....interfered with the affairs of Sub-registrar for the purpose of getting the land registered in favour of accused persons. VII. The argument therefore has been made by referring to the provision of Section 3 of the PML Act that if there is any direct or indirect involvement of the person concerned, he will also be said to have committed the offence under Section 3 of the PML Act, 2002 and exactly the case of the petitioner herein. VIII. The learned counsel has submitted that this Hon'ble Court while earlier rejecting the prayer for bail of the petitioner has considered all the aforesaid grounds in detail and even the plea of petitioner has been rejected by the Hon'ble Apex Court and since no new ground/fresh ground is available, therefore the present application is not fit to be allowed. IX. On the ground of custody, the petitioner is also not deserving the concession of regular bail, as the allegations against him very serious in nature and he is the main accused, who has manipulated the things. He has submitted that even Section 479 of the Bharatiya Nagarik Suraksha Sanhita, 2023, particularly Sub-Section (2) of the said Section will not come into aid of....
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....xamined and they will try to examine remaining witnesses expeditiously subject and decision is to be taken also for pruning of the list of witnesses. 26. Learned counsel for the respondent-ED based upon the aforesaid grounds has submitted that it is not a fit case for grant of regular bail in favour of the petitioner. Analysis: 27. This Court has heard learned counsel for the parties, considered the argument advanced on behalf of parties as also the judgments relied upon by the parties and other materials available on record. 28. This Court before appreciating the argument advanced on behalf of the parties, deems it fit and proper to discuss herein the admitted factual aspects of the instant case. 29. An ECIR bearing No. 18/2022 was recorded on the basis of the FIR bearing No. 141 of 2022 lodged at Bariyatu police station, Ranchi Jharkhand under sections 420, 467 and 471 of IPC, against Pradeep Bagchi for submission of forged papers in order to obtain holding number 0210004194000A1 and 0210004031000A5. Further, Investigation revealed that by submitting the forged documents, a holding number was obtained in name of Pradeep Bagchi for property at Morabadi Mouza, Ward No. ....
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....'ble Apex Court in the case of Pavana Dibbur v. Directorate of Enforcement (supra) has submitted that offence of money laundering under Section 3 of the PMLA is an independent offence. It has further been submitted that the Hon'ble Apex Court has categorically laid down that it is not necessary for a person to be shown as an accused in the scheduled offence for him to be prosecuted under the PMLA, provided there exist proceeds of crime derived from a scheduled offence and the person has indulged in or facilitated any process or activity connected with such proceeds of crime. 36. So far as the period of custody as agitated by learned counsel for the petitioner is concerned, it has been submitted by learned counsel for the respondent that as per settled proposition of law the long incarceration (herein about 27month) or delay in trial alone cannot be ground to release the petitioner on bail, rather in case of scheduled offences/special offences the seriousness of the matter should have been taken in to consideration by the Court concerned while enlarging the petitioner on bail. 37. It needs to refer herein that the learned counsel for the respondent ED has further contended....
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....ial argument has been made that the if the remand itself is bad then the custody of the petitioner is bad in the eye of law on the principle that that if the foundation will go the entire structure will collapse. 59. There is no dispute about the proposition of law that the if foundation will go the consequence will automatically be nullity in the eye of law. However, It needs to refer herein the settled position of law that the judgment is to be applied based upon the factual aspect governing each and every case as per the ratio laid down by Hon'ble Apex Court in the case of Dr. Subramanian Swamy vs. State of Tamil Nadu & Ors reported in (2014) 5 SCC 75. For ready reference the relevant of the aforesaid judgment is being quoted as under: "47. It is a settled legal proposition that the ratio of any decision must be understood in the background of the facts of that case and the case is only an authority for what it actually decides, and not what logically follows from it. "The court should not place reliance on decisions without discussing as to how the factual situation fits in with the fact situation of the decision on which reliance is placed." 60. This....
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....cement, 2023 SCC OnLine SC 1682, the same has been taken into consideration wherein the petitioner has taken the plea that the judgment rendered by the Hon'ble Apex Court in the case of Pankaj Bansal vs. Union of India and Ors. (supra) has not been followed since there is no written communication said to be served informing the reason for arrest prior to such arrest and as such, the prayer for bail has been sought for. But the Hon'ble Apex Court going to the facts of the said case wherein the petitioner was arrested in the month of June, 2023 while the judgment of Pankaj Bansal vs. Union of India and Ors. (supra) has come in the month of October, 2023, hence, relying upon the law laid down by the larger Bench of the Hon'ble Apex Court since the reason was communicated to the petitioner within 24 hours and hence, the prayer for regular bail of the petitioner was rejected. 67. It needs to refer herein the definition of "proceeds of crime" as provided under Section 2(1)(u) of the Act, 2002 means any property derived or obtained, directly or indirectly, by any person as a result of criminal activity relating to a scheduled offence or the value of any such property or where suc....
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....radeep Bagchi was not reflecting in the records of the registrar, as he has knowledge that the record was illegal. It has also come that the then Circle Officer Mr. Manoj Kumar was known to the fact that the property as per the records was in possession of the Army for which he turned down the mutation of the property earlier registered by Jayant Karnard to 13 persons. The investigation discloses that Mr. Chavvi Ranjan, the then Deputy Commissioner, Ranchi, the petitioner herein, verbally directed the Circle Officer, to visit the office of Registrar of Assurance, Kolkata. 73. Mr. Manoj Kumar, the then Circle Officer deputed Circle Inspector, Mr. Birendra Kumar Sahu and others to visit Kolkata for the said purpose. 74. Thereafter, they visited Kolkata and from there they have got the certified copy of deeds through one private Broker. The Circle Officer received the deed by way of private courier indicating therein that the owner of the property in the record of right of Assurance of Kolkata is Prafulla Bagchi. Accordingly, based on the said report the Circle Officer wherein he was directed by the present petitioner to mention that as per the transfer of property act, the f....
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....f the PML Act, 2002. 86. This Court, in order to appreciate the argument needs to refer herein the proposition, as has been laid down by Hon'ble Apex Court in the case of Vijay Madanlal Choudhary and Ors. Vs. Union of India and Ors. (supra) wherein the Section 19(1) has been interpreted with its implication. 88. It is evident from the aforesaid discussion made therein that the authority under the Act, 2002 is to prosecute a person for offence of money-laundering only if it has reason to believe, which is required to be recorded in writing that the person is in possession of "proceeds of crime". Only if that belief is further supported by tangible and credible evidence indicative of involvement of the person concerned in any process or activity connected with the proceeds of crime, action under the Act can be taken forward for attachment and confiscation of proceeds of crime and until vesting thereof in the Central Government, such process initiated would be a standalone process. 89. As discussed above the provision of Section 19(1) of the Act, 2002 has subsequently been considered by the Hon'ble Apex Court in the case of Pankaj Bansal vs. Union of India a....
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....ip of Pradeep Bagchi was fictitious and the deed was fake yet the petitioner assisted and knowingly became a party with Amit Kumar Agarwal to acquire the above property which was proceeds of crime. The accused Chhavi Ranjan had knowledge that the above said property is disputed, as one dispute between Defence and Jayant Karnad was also pending before his disposal i.e. in the court of District Magistrate, Ranchi which he used to preside over during his tenure. Yet on receipt of the application of Pradeep Bagchi, who falsely claimed himself to be the rightful owner of the property, the accused Chhavi Ranjan knowingly and deliberately gave verbal directions to the Circle Officer to visit the office of Registrar of Assurances (Records), Kolkata and verify the records for ascertaining actual owner of the property. 97. Investigation has revealed that the original registers in the records of Registrar of Assurances, Kolkata were already forged/tampered with and falsified in favour of Pradeep Bagchi, and direction to visit Kolkata to verify the records available with Registrar of Assurance was a well executed plan so that the property could be transferred to Amit Kumar Agarwal in ....
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....orporeal, movable or immovable, tangible or intangible and includes deeds and instruments evidencing title to, or interest in, such property or assets, wherever located. 106. Herein, specific allegation against the accused persons is that a land in question, after making forge documents, worth of Rs. about 20 crores has been transferred in a meager amount in which the petitioner in the capacity of Deputy Commissioner has acted as a facilitator by issuing command upon the subordinate officials, both the circle officer and the sub-registrar, the registration authority. 109. The property has also been defined, which means assets of any description i.e., corporeal or incorporeal, movable or immovable, tangible or intangible and includes deeds and instruments evidencing title to, or interest in, such property or assets, wherever located, meaning thereby that the property will also include in terms of liquid money. 110. The Section 3 of the PML Act, 2002 provides that directly or indirectly attempts to indulge or knowingly assists or knowingly is a party or is actually involved in any process or activity connected with the proceeds of crime including its concea....
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.... consideration is that while considering the issue of bail, the competent Court is to be satisfied that there are reasonable grounds for believing that the petitioner is not guilty of such offence and that he is not likely to commit any offence while on bail. 118. Herein the direct involvement of the petitioner in facilitating the other accused persons in getting the property transferred in their favour in a meager amount in comparison to that of government notification, as per the detail furnished hereinabove. 119. As would be evident from the material collected in course of enquiry the connivance of the petitioner with the Pradip Bagchi accused no. 5, Amit Agarwal, accused no. 3 Afsar Ali, accused no. 6. and other accused persons cannot be lightly brushed out. 120. It would be evident from the various paragraph of prosecution complaint as mentioned above that the petitioner although is a government functionary heading the district in the capacity of Deputy Commissioner but even then he instead of protecting the State interest has connived with these persons to facilitate in illegal transfer of land based upon the forged document which he was already knowing and ....
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....r in commission of crime. 131. From the aforesaid judgment which is of United Kingdom, it appears that there is no reference of pari materia provision to that of Section 45 of the PML Act, 2002. Hence, the judgment rendered in Regina Vs. GH is not applicable in the case at hand. 135. After perusal of the record of the instant case it appears that the holding number was issued to show that the possession of the said land is in the name of Pradeep Bagchi and based upon which title of the said land was established with the help of present petitioner by relying upon the report which is based upon a forged deed planted in the Registrar Kolkata Assurance Office and petitioner used his official position to give legal colour to the transaction when he himself was aware that the title to the said land is in dispute and possession belongs to Defence and from the various paragraph of prosecution complaint it is evident that in the said act proceeds of crime is generated wherein forged deed is relied upon and transaction was entered into a miniscule rate wherein no actual amount of payment was done. 136. From record it also appears that the petitioner has involvement....
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....eady been adjudicated and further there is no cogent fresh ground or change in circumstance is available herein, hence, at first instance the contention of learned counsel for ED that there is no need to entertain the instant application afresh, is having force but in the instant application the learned counsel for the petitioner in his arguments has mainly emphasized on two grounds: (i) In predicate offence the chargesheet has been submitted in the month of August, 2024 i.e after earlier rejection of the prayer for bail by this Court, in which the petitioner has not been charge-sheeted. (ii) Petitioner is in custody since 04.05.2023 i.e., more than two years. 44. Thus, in the aforesaid context, this Court is of the considered view that it is the bounden duty of this Court to appreciate the aforesaid particular contentions of the learned counsel for the applicant. 45. Before appreciating to the aforesaid contention, the learned counsel for the parties, this Court thinks fit to refer the provision of law as contained under the Act, 2002 with its object and intent as also the legal proposition as settled by the Hon'ble Apex Court in various judgments. 4....
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....n 2(1)(x) which means schedule to the Prevention of Money Laundering Act, 2002. It is evident that the "scheduled offence" means the offences specified under Part A of the Schedule; or the offences specified under Part B of the Schedule if the total value involved in such offences is [one crore rupees] or more; or the offences specified under Part C of the Schedule. 52. The offence of money laundering has been defined under Section 3 of the Act, 2002, it is evident from the said provision that "offence of money-laundering" means whosoever directly or indirectly attempts to indulge or knowingly assists or knowingly is a party or is actually involved in any process or activity connected with the proceeds of crime including its concealment, possession, acquisition or use and projecting or claiming it as untainted property shall be guilty of offence of money-laundering. 53. It is further evident that the process or activity connected with proceeds of crime is a continuing activity and continues till such time a person is directly or indirectly enjoying the proceeds of crime by its concealment or possession or acquisition or use or projecting it as untainted property or claiming i....
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....e" shall mean and shall be deemed to have always meant that all offences under this Act shall be cognizable offences and non-bailable offences notwithstanding anything to the contrary contained in the Code of Criminal Procedure, 1973, and accordingly the officers authorised under this Act are empowered to arrest an accused without warrant, subject to the fulfilment of conditions under section 19 and subject to the conditions enshrined under this section. 59. The fact about the implication of Section 45 has been interpreted by the Hon'ble Apex Court in Vijay Madanlal Choudhary and Ors. Vs. Union of India and Ors.(supra) for ready reference, the relevant paragraphs are being referred as under: "387.............The provision post the 2018 Amendment, is in the nature of no bail in relation to the offence of money laundering unless the twin conditions are fulfilled. The twin conditions are that there are reasonable grounds for believing that the accused is not guilty of offence of money laundering and that he is not likely to commit any offence while on bail. Considering the purposes and objects of the legislation in the form of the 2002 Act and the background in which it ha....
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....mmit any offence while on bail. It has further been observed that as per the statutory presumption permitted under Section 24 of the Act, the Court or the Authority is entitled to presume unless the contrary is proved, that in any proceedings relating to proceeds of crime under the Act, in the case of a person charged with the offence of money laundering under Section 3, such proceeds of crime are involved in money laundering. Such conditions enumerated in Section 45 of PML Act will have to be complied with even in respect of an application for bail made under Section 439 Cr. P.C. in view of the overriding effect given to the PML Act over the other law for the time being in force, under Section 71 of the PML Act. 61. The Hon'ble Apex Court in the said judgment has further laid down that the 'twin conditions' as to fulfil the requirement of Section 45 of the Act, 2002 before granting the benefit of bail is to be adhered to which has been dealt with by the Hon'ble Apex Court in Vijay Madanlal Choudhary and Ors. Vs. Union of India and Ors. (supra) wherein it has been observed that the accused is not guilty of the offence and is not likely to commit any offence while on bail. 62.....
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.... penal offences that the discretion of Courts must tilt in favour of the oft-quoted phrase - 'bail is the rule, jail is the exception' - unless circumstances justify otherwise - does not find any place while dealing with bail applications under UAP Act and the 'exercise' of the general power to grant bail under the UAP Act is severely restrictive in scope. For ready reference, relevant paragraph of the said judgment is being referred as under: "28. The conventional idea in bail jurisprudence vis-à-vis ordinary penal offences that the discretion of Courts must tilt in favour of the oft-quoted phrase - 'bail is the rule, jail is the exception' - unless circumstances justify otherwise - does not find any place while dealing with bail applications under UAP Act. The 'exercise' of the general power to grant bail under the UAP Act is severely restrictive in scope. The form of the words used in proviso to Section 43D (5)- 'shall not be released' in contrast with the form of the words as found in Section 437(1) CrPC - 'may be released' - suggests the intention of the Legislature to make bail, the exception and jail, the rule. 66. The reason for making reference of this j....
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....al registers in the records of Registrar of Assurances, Kolkata were already forged/tampered with and falsified in favour of Pradeep Bagchi, and direction to visit Kolkata to verify the records available with Registrar of Assurance was a well-executed plan so that the property could be transferred in a legal manner to the accused Amit Kumar Agarwal through company Jagat Bandhu Tea Estate Pvt. Ltd. 71. Thus, the petitioner in the capacity of DC of Ranchi assisted other accused persons to acquire the above property by misusing his official position and overlooking the records available in his office/subordinate offices. 72. This Court vide order dated 22.03.2024 has found that the petitioner knowingly assisted the M/s Jagat Bandhu Tea Estate Pvt. Ltd., Amit Kumar Agarwal, Afsar Ali, Mohammad Saddam Hussain and other accused persons in their activities connected with acquisition, possession, concealment as well as use of proceeds of crime and projecting and claiming them as untainted property. The accused person was actually a party with the Amit Kumar Agarwal in acquiring proceeds of crime wroth Rs. 20,75,84,200/- (government value) in form of landed property, measuring 4.55 ac....
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....02 which defines "proceeds of crime", the Hon'ble Apex Court has been pleased to observe that clause (v) of sub-section (1) of Section 2 of PMLA defines "property" to mean any property or assets of every description, whether corporeal or incorporeal, movable or immovable, tangible or intangible. 79. To constitute any property as proceeds of crime, it must be derived or obtained directly or indirectly by any person as a result of criminal activity relating to a scheduled offence. The explanation clarifies that the proceeds of crime include property, not only derived or obtained from scheduled offence but also any property which may directly or indirectly be derived or obtained as a result of any criminal activity relatable to the scheduled offence. Clause (u) also clarifies that even the value of any such property will also be the proceeds of crime. 80. It has further been observed by referring the decision rendered by the Hon'ble Apex Court in Vijay Madanlal Choudhary and Ors. Vs. Union of India and Ors. (supra) that the condition precedent for the existence of proceeds of crime is the existence of a scheduled offence. At paragraph-15 the finding has been given therei....
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....er view would be rewriting of these provisions and disregarding the express language of definition clause "proceeds of crime", as it obtains as of now." (emphasis in original and supplied) 16. In paras 134 and 135, this Court held thus : (Vijay Madanlal Choudhary case [Vijay Madanlal Choudhary v. Union of India, (2023) 12 SCC 1], SCC p. 182) "134. From the bare language of Section 3 of the 2002 Act, it is amply clear that the offence of money laundering is an independent offence regarding the process or activity connected with the proceeds of crime which had been derived or obtained as a result of criminal activity relating to or in relation to a scheduled offence. The process or activity can be in any form - be it one of concealment, possession, acquisition, use of proceeds of crime as much as projecting it as untainted property or claiming it to be so. Thus, involvement in any one of such process or activity connected with the proceeds of crime would constitute offence of money laundering. This offence otherwise has nothing to do with the criminal activity relating to a scheduled offence - except the proceeds of crime derived or obtained....
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....luded in Para 1 of the Schedule to PMLA. An accused may commit a crime of extortion covered by Sections 384 to 389IPC and extort money. Subsequently, a person unconnected with the offence of extortion may assist the said accused in the concealment of the proceeds of extortion. In such a case, the person who assists the accused in the scheduled offence for concealing the proceeds of the crime of extortion can be guilty of the offence of money-laundering. Therefore, it is not necessary that a person against whom the offence under Section 3 PMLA is alleged must have been shown as the accused in the scheduled offence. What is held in para 135 of the decision of this Court in Vijay Madanlal Choudhary v. Union of India, (2023) 12 SCC 1] supports the above conclusion. The conditions precedent for attracting the offence under Section 3 PMLA are that there must be a scheduled offence and that there must be proceeds of crime in relation to the scheduled offence as defined in clause (u) of sub-section (1) of Section 3 PMLA. 81. Admittedly in the charge sheets in G.R. Case Nos. 2596/2023 and 2089/2024 petitioner has not been arraigned as an accused in the scheduled offence, but the non-incl....
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....ot be used as a ground to grant bail, for ready reference the relevant paragraph is being quoted as under: "46. As already discussed, the material available on record indicates the involvement of the appellant in furtherance of terrorist activities backed by members of banned terrorist organisation involving exchange of large quantum of money through different channels which needs to be deciphered and therefore in such a scenario if the appellant is released on bail there is every likelihood that he will influence the key witnesses of the case which might hamper the process of justice. Therefore, mere delay in trial pertaining to grave offences as one involved in the instant case cannot be used as a ground to grant bail. Hence, the aforesaid argument on behalf of the appellant cannot be accepted." 86. Thus, on the basis of the aforesaid settled position of law it is evident that mere delay in trial pertaining to grave offences as one involved in the instant case cannot be used as a ground to grant bail. 87. Accordingly, the contention of learned counsel for the petitioner that present bail application is being preferred on account of alleged changes in factual and le....
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....itioner on the supplementary chargesheet is of no assistance and cannot justify grant of bail in the present case. 93. Admittedly, the petitioner has been in judicial custody since 04.05.2023 but delay, under the aforesaid circumstances, does not entitle the petitioner to bail. The Hon'ble Supreme Court in Tarun Kumar v. Directorate of Enforcement, 2023 SCC OnLine SC 1486, has authoritatively held that while the period of custody may be a relevant factor, it cannot by itself override the gravity of the offence, the seriousness of allegations or the statutory twin conditions under Section 45 of the Act 2002. 94. Similarly, in Satyendar Kumar Jain v. Directorate of Enforcement, 2024 SCC OnLine SC 306, the Hon'ble Apex Court refused bail despite protracted proceedings, noting that the complexity inherent in economic offences often necessitates lengthy trials. It is also pertinent that delays frequently arise from procedural applications and litigations pursued by accused themselves. Thus, given the grave nature of the allegations, the sophisticated modus operandi employed to project tainted property as untainted, and the strict statutory framework governing bail under the PM....