TaxTMI 
TaxTMI 
TaxTMI 
2025 (9) TMI 132
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....ainst the Appellant related to having placed domestic helps as bonded labour with employers in as much as they were paid salaries below the minimum wages stipulated by the Minimum Wages Act, 1948, of NCT, Delhi vide Notification No. F.12(1to 29)/92/mw/Lab dated 15.02.1994, so as to earn commissions and thereby having committed offence of money-laundering. The Appellant had generated funds which resulted in the purchase of the impugned property. 2. Ld. Counsel for the Appellant argued that the role of the Appellant has truthfully come out in the statements tendered under Section 50 of PMLA that the Appellant provided domestic help to the needy persons. The Appellant received only a small amount of the commission for his services. The allegations made against the Appellant are false and fabricated. He further submitted that the manner of working of the alleged bonded labor is not covered by the definition of the bonded labour. The domestic helps were spending maximum time with the employer who was taking the service from them. The Respondent Directorate failed to record the statement of the said labourers. 3. Ld. Counsel for the Appellant contended that the calculation of the proce....
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....ed Maruti Van was released on his payment of Rs. 20,000/-. Ld. Counsel for the Appellant contended that there is no bonded labor in India as was observed by the Hon'ble Supreme Court in a matter. Ld. Counsel for the Appellant prayed for allowing the Appeal. 5. Ld. Counsel for the Respondent argued that the Appellant in his own statements under Section 50 of PMLA admitted that he started Pooja Domestic Servant Service in the year 2000. He used to charge a commission of Rs. 1,000/- to Rs. 1,500/- for each placement in the year 2000. He raised his commission to Rs. 5,000/- to Rs. 6,000/- in the year 2005 and the current charges were between Rs. 18,000/- to Rs. 20,000/- from each employer. The wages were fixed by common consent of the employer, domestic help and the Appellant. The wages varied from Rs. 1,500/- to Rs. 2,000/- in the year 2000 which increased to Rs. 4,000/- to Rs. 5,000/- per month in the year 2005. The Appellant admitted having arranged placements of about 35 servants for each year for a period of 9 to 10 years, which, however, came down after the raid. He denied having done the placements of a minor for whom he contended to be around 20 years. He was unable to explain....
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.... by him in statements that the business of his firm related to placement of domestic helps with various employers. From the facts, it is obvious that the wages which were being paid by the employers to the domestic helps were fixed in consultation with the Appellant. The investigations in the scheduled offence as corroborated by further investigations in money-laundering offence bring out that the wages were less than those prescribed under the Minimum Wages Act as applicable at the relevant point of time. It is also on record that the such employment was also of children below the prescribed age. The Appellant has denied being instrumental in employment of children, however, no evidence to this effect has been placed. It is also on record that the trials of the scheduled offence and the money-laundering offence are yet to be completed. 8. The Appellant has put up a defense against the finding in the Impugned Order that the property which has been attached is proceeds of crime. In this regard, Section 2(1)(u) may be considered and is therefore reproduced below; ""proceeds of crime" means any property derived or obtained, directly or indirectly, by any person as a result of crimi....
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....ion is cited below; "5. Manner of taking possession of immovable property.- (1) Where the immovable property confirmed by the Adjudicating Authority is in the form of a land, building, house, flat, etc., a notice shall be issued to the Registrar having jurisdiction of the area along with the provisional attachment order and order of the Adjudicating Authority confirming such attachment requiring the Registrar not to transfer or create any interest in such property until further orders and a copy of the order confirming the attachment shall be affixed at a conspicuous part of the property; (2) Where the immovable property confirmed by the Adjudicating Authority is in the form of land, building, house, flat, etc., and is occupied by the owner, the authorized officer shall issue a notice of eviction of ten days so as to prevent the person from enjoying such property and after issuing of such notice if the premises is not vacated within the stipulated time, such occupant shall be evicted and the possession shall be taken by seeking the assistance of the local Authorities in terms of section 54 of the Act;" 10. Since, the impugned property has been occupied by the Appellant as ow....