TaxTMI 
TaxTMI 
TaxTMI 
2025 (11) TMI 1030
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....120A, 193, 195A, 201, 203, 204, 406, 409, 420, 465, 467, 468 and 471 of the Indian Penal Code. Factual Matrix of the Case 2. An ECIR bearing No. ECIR/RZNO/18/2024 was recorded on 23.09.2024 based on the Complaint Case Nos.678 of 2024, 1280 of 2024 and 1281 of 2024 before the learned Court of Economic Offences, Jamshedpur against the suspected persons. Subsequently, the prosecuting agency, i.e., the Directorate of Enforcement while observing that Sections 420, 467 and 471 of the Indian Penal Code are scheduled offences under Part-A, Paragraph 1 of the PML Act, 2002 initiated the investigation under PML Act, 2002 by registering Enforcement Case Information Report having ECIR bearing No. ECIR/RZNO/18/2024 dated 23.09.2024. 3. As per aforesaid three complaint cases, it is revealed that a syndicate is operational in Jharkhand, West Bengal, Delhi and other States of the Country, Syndicate is indulged in creation, operation and management of fake companies / firms for passing on ineligible ITC (Input Tax Credit) by issuing fake GST bills, without actually delivering the related goods and services and the persons namely Shiva Kumar Deora, Sumit Kumar Gupta and Amit Kumar Gupta are....
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....works on similar modus in availing fake ITC on strength of bogus invoices. 9. That from the contents of the complaints filed by the DGGL Jamshedpur, it is revealed that Shiva Kumar Deora is one of the prominent members of the syndicate who is the mastermind behind the said fraud of availing ITC on strength of bogus invoices, by way of creation of multiple companies/firms in name of innocent persons. It is revealed that the said Shiva Kumar Deora and his accomplices namely Amit Kumar Gupta and Sumit Kumar Gupta adopted systematic modus for claiming ineligible ITC by way of first identifying poor and needy people and then luring them in name of jobs in their offices. They were hired at Rs. 10,000 to 15,000 per month and were not required to attend the office daily. Instead, they were asked to provide OTP's and PINs, whenever required by Shiva Kumar Deora and his two accomplices. Subsequently, fake firms and companies were floated in their names using their identity documents, without their knowledge or consent. Further, it is revealed that Sumit Kumar Gupta, the accomplices of Shiva Kumar Deora worked as an office staff member on his instructions for creating DSCs, rent agreem....
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....ra has acquired proceeds of crime amounting to Rs. 42 lakhs from ICICI Bank account no. 331505000461, maintained in name of Tirumala Enterprises (proprietorship firm of Amit Kumar Gupta). 14. Further, on analysis it is revealed that from the bank accounts of Poojasli Enterprises (OPC) Pvt. Ltd. (ie. 9813987553 maintained in Kotak Bank and 16063340402118 maintained in Yes Bank) total Rs. 1,81,29,277/-have been transferred to Mohit Deora (present petitioner). Further, from the scrutiny of bank accounts maintained in name of Shiva Kumar Deora it is revealed that proceeds of crime amounting to Rs. 1.4 crores have been transferred to the bank accounts of Mohit Deora during the period 2019 to 2024. 15. During investigation, the account statements of SBI bank account no. 33571647894 and Yes Bank account no. 1753100002997 were scrutinized and it has been found that from 31.01.2014 to 15.11.2023 the bank account maintained in the name of Mohit Deora (present petitioner) being SBI bank account no. 33571647894 cash deposit was made amounting to Rs. 20,98,470/- and total credits in that account from 08.01.2014 to 25.11.2024 were amounting to Rs. 4,01,47,396/-. Likewise, in the bank accou....
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....espite that he has been arrested in the present case. III. It has been contended that no attributability is available from commission of offence said to be there attracting ingredient under Sections 3 and 4 of PML Act, 2002. IV. The basic procedure of arrest as provided under PML Act, 2002 has not been followed. Further, the officials of the prosecuting agency while arresting the petitioner has not supplied ground of arrest to the petitioner rather same was handed over to the petitioner, thus, the mandate of the law laid down by the Hon'ble Apex Court in the case of "Pankaj Kumar Bansal V. Union of India" reported in (2024) 7 SCC 576, has not been followed, therefore, the very arrest of the petitioner is per se illegal and is fit to be quashed and set aside and, accordingly, the petitioner may be directed to be released from judicial custody. V. It has been contended that the petitioner has been arrested arbitrarily and there was no necessity to arrest the petitioner, due to the reason that, search has been done on 08.05.2025 and on the same date, he was arrested by the E.D. VI. There was no material before the E.D. to "reasons to believe" that t....
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....or the petitioner is a director of any purported 135 companies as alleged by the prosecution and he is nowhere related to the alleged offense attributable to his father Shiva Kumar Deora and other co-accused. XIV. It is submitted that in the absence of the petitioner being named or implicated in the predicate offence, and there being no allegation in the underlying complaints of the DGGI, the very initiation of proceedings under the PMLA is legally untenable. It is settled position of law that proceedings under the PMLA cannot be sustained where the accused has no nexus with the predicate offence. XV. It is submitted that the funds allegedly credited to the account of the petitioner from certain companies were received solely on the instructions of his father, Shiv Kumar Deora. The petitioner had no knowledge of the origin or source of these funds. His only understanding was that the deposits were being made under his father's instructions and formed part of consultancy fees earned by his father. 20. Learned counsel for the petitioner, based upon the aforesaid grounds, has submitted as per the grounds agitated hereinabove, it is a fit case where the petitio....
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....n Vijay Madanlal Choudhary v. Union of India, (2022) SCC OnLine SC 929, has clearly laid down that once reasons to believe are recorded on the basis of material, the scope of judicial review at the pre-trial stage is limited. VII. It has been contended that the petitioner's role was not incidental but was, in fact, integral to the crucial final stages of the money laundering process. During investigation, it was revealed that the petitioner knowingly and willingly allowed his personal and business bank accounts to be used as conduits to launder illicit funds amounting to over Rs. 10.31 crores, and thereafter actively used these funds to acquire assets, thereby projecting the tainted money as untainted. VIII. It has been argued that the petitioner has been arrested on 08.05.2025 and immediately after arrest, he was produced before the learned Chief Judicial Magistrate, Calcutta. IX. The Petitioner's role in the acquisition, possession, and concealment of the proceeds of crime is established by the stark contradiction between his declared annual income of a mere Rs. 11-12 lakhs and the unexplained credits of over 210.31 crores traced to his bank account....
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....al V. Union of India"(supra) has already been complied with. XIV. It has been contended that the submission advanced on behalf of the petitioner for non-supply of grounds of arrest and reason to believe is concerned, certainly the said requirement is there as per the settled position of law laid down by the Hon'ble Apex Court but it needs to refer herein that the purpose of communicating the grounds of arrest is that the concerned person may have immediate access to the legal assistance so that there may not be any miscarriage of justice and if such opportunity is not being given, then it will cause prejudice to the concerned accused person but herein since the full opportunity has been given to the petitioner and to his known person, therefore question of prejudice cannot be arisen. XV. It has been contended that the statement, as has been recorded under Section 50 of the PML Act, 2002 is very much clear of the involvement of the present petitioner in relation to commission of crime as alleged in ECIR No. ECIR/RNZO/ 18/2024. XVI. It is submitted that the Petitioner's contention that the inference of his knowledge (mens rea) is unfounded and devoid of....
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....der passed by this Court. 22. Learned counsel for the O.P-Enforcement Directorate, based upon the aforesaid grounds, has submitted that it is not a fit case where the prayer for bail is to be allowed taking into consideration the involvement of the present petitioner in directly acquiring the proceeds of crime. Discussion: 23. This Court has heard the learned counsel for the parties, gone across the pleading available on record as also the finding recorded by learned trial Court. 24. This Court, before appreciating the argument advanced on behalf of the parties, deems it fit and proper to discuss herein some of the provision of law as contained under the PML Act, 2002 with its object and intent. 25. The Act was enacted to address the urgent need to have a comprehensive legislation inter alia for preventing money-laundering, attachment of proceeds of crime, adjudication and confiscation thereof including vesting of it in the Central Government, setting up of agencies and mechanisms for coordinating measures for combating money-laundering and also to prosecute the persons indulging in the process or activity connected with the proceeds of crime. 26. It is evident th....
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....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. 33. The offence of money laundering has been defined under Section 3 of the PML Act, 2002 wherein it has been stipulated that 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. 34. It is further evident from the aforesaid 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. 35. ....
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....tivity connected with the proceeds of crime must be held guilty of offence of money laundering. If the interpretation set forth by the petitioners was to be accepted, it would follow that it is only upon projecting or claiming the property in question as untainted property, the offence would be complete. This would undermine the efficacy of the legislative intent behind Section 3 of the Act and also will be in disregard of the view expressed by the FATF in connection with the occurrence of the word "and" preceding the expression "projecting or claiming" therein. 129. This Court in Pratap Singh v. State of Jharkhand, enunciated that the international treaties, covenants and conventions although may not be a part of municipal law, the same be referred to and followed by the Courts having regard to the fact that India is a party to the said treaties. This Court went on to observe that the Constitution of India and other ongoing statutes have been read consistently with the rules of international law. It is also observed that the Constitution of India and the enactments made by Parliament must necessarily be understood in the context of the present-day scenario and having rega....
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....ce he considers necessary for giving evidence or to produce any records during the course of any investigation or proceeding under this Act. We have already highlighted the width of expression "proceeding" in the earlier part of this judgment and held that it applies to proceeding before the Adjudicating Authority or the Special Court, as the case may be. Nevertheless, sub-section (2) empowers the authorised officials to issue summon to any person. We fail to understand as to how Article 20(3) would come into play in respect of process of recording statement pursuant to such summon which is only for the purpose of collecting information or evidence in respect of proceeding under this Act. Indeed, the person so summoned, is bound to attend in person or through authorised agent and to state truth upon any subject concerning which he is being examined or is expected to make statement and produce documents as may be required by virtue of sub-section (3) of Section 50 of the 2002 Act. The criticism is essentially because of subsection (4) which provides that every proceeding under sub-sections (2) and (3) shall be deemed to be a judicial proceeding within the meaning of Sections 193 and....
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....t which furnishes evidence is testimony, and testimonial compulsion connotes coercion which procures the positive volitional evidentiary acts of the person, as opposed to the negative attitude of silence or submission on his part. Nor is there any reason to think that the protection in respect of the evidence so procured is confined to what transpires at the trial in the court room. The phrase used in article 20(3) is "to be a witness" and not to "appear as a witness". It follows that the protection afforded to an accused in so far as it is related to the phrase "to be a witness" is not merely in respect of testimonial compulsion in the court room but may well extend to compelled testimony previously obtained from him. It is available therefore to a person against whom a formal accusation relating to the commission of an offence has been levelled which in the normal course may result in prosecution. Whether it is available to other persons in other situations does not call for decision in this case." (emphasis supplied) 338. In the context of the 2002 Act, it must be remembered that the summon is issued by the Authority under Section 50 in connection with the inquiry regar....
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....ceeding against such a person including for consequences under Section 63 of the 2002 Act on the basis of other tangible material to indicate the falsity of his claim. That would be a matter of rule of evidence. 342. It is, thus, clear that the power invested in the officials is one for conducting inquiry into the matters relevant for ascertaining existence of proceeds of crime and the involvement of persons in the process or activity connected therewith so as to initiate appropriate action against such person including of seizure, attachment and confiscation of the property eventually vesting in the Central Government." 41. It is evident from the observation so made, as above, that the purposes and objects of the 2002 Act for which it has been enacted, is not limited to punishment for offence of money-laundering, but also to provide measures for prevention of money-laundering. It is also to provide for attachment of proceeds of crime, which are likely to be concealed, transferred or dealt with in any manner which may result in frustrating any proceeding relating to confiscation of such proceeds under the 2002 Act. This Act is also to compel the banking companies, finan....
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....red to arrest an accused without warrant, subject to the fulfilment of conditions under section 19 and subject to the conditions enshrined under this section. 46. 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) at paragraphs-268-270. For ready reference, the said paragraphs are being referred as under: "268. Section 45 has been amended vide Act 20 of 2005, Act 13 of 2018 and Finance (No. 2) Act, 2019. The provision as it obtained prior to 23.11.2017 read somewhat differently. The constitutional validity of Sub-section (1) of Section 45, as it stood then, was considered in Nikesh Tarachand Shah. This Court declared Section 45(1) of the 2002 Act, as it stood then, insofar as it imposed two further conditions for release on bail, to be unconstitutional being violative of Articles 14 and 21 of the Constitution. The two conditions which have been mentioned as twin conditions are: (i) that there are reasonable grounds for believing that he is not guilty of such offence; and (ii) that he is not likely to commit any offence while on bail. 269. According t....
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....ect 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. 48. 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. 49. In the judgment rendered by the Hon'ble Apex Court in Vijay Madanlal Choudhary and Ors. Vs. Union of India and Ors.(supra), it has been held that the Authority under the 2002 Act, 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 co....
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.... refer herein that the Hon'ble Apex Court in Satender Kumar Antil vs. CBI and Anr., (2022) 10 SCC 51 has passed the order that if the investigation has been completed and if there is full cooperation of the accused persons, there may not be any arrest. The Hon'ble Apex Court categorised the offences in different group for purpose of bail. The reference may be taken from Paragraph -2 of the aforesaid judgment which reads as under: "2. After allowing the application for intervention, an appropriate order was passed on 7-10-2021 [Satender Kumar Antil v. CBI, (2021) 10 SCC 773 : (2022) 1 SCC (Cri) 153]. The same is reproduced as under : (Satender Kumar Antil case [Satender Kumar Antil v. CBI, (2021) 10 SCC 773 : (2022) 1 SCC (Cri) 153], SCC pp. 774-76, paras 2-11) "2. We have been provided assistance both by Mr S.V. Raju, learned Additional Solicitor General and Mr Sidharth Luthra, learned Senior 28 B.A. No. 8321 of 2024 2025:JHHC:12446 Counsel and there is broad unanimity in terms of the suggestions made by the learned ASG. In terms of the suggestions, the offences have been categorised and guidelines are sought to be laid down for grant of bail, without fet....
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....(5) of the UAPA, POSCO, etc. 54. However, the Hon'ble Apex Court recently in the case of Gurwinder Singh vs. State of Punjab and Anr., 2024 SCC OnLine SC 109, in the matter of UAP Act 1967 has observed that 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 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 ....
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....e same is being quoted as under: 19. power to arrest.-(1) if the director, deputy director, assistant director or any other officer authorised in this behalf by the central government by general or special order, has on the basis of material in his possession, reason to believe (the reason for such belief to be recorded in writing) that any person has been guilty of an offence punishable under this act, he may arrest such person and shall, as soon as may be, inform him of the grounds for such arrest. (2) the director, deputy director, assistant director or any other officer shall, immediately after arrest of such person under sub-section (1), forward a copy of the order along with the material in his possession, referred to in that sub-section, to the adjudicating authority, in a sealed envelope, in the manner as may be prescribed and such adjudicating authority shall keep such order and material for such period, as may be prescribed. (3) every person arrested under sub-section (1) shall, within twenty-four hours, be taken to a 78[special court or] judicial magistrate or a metropolitan magistrate, as the case may be, having jurisdiction: Provided....
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.... made available by the authority about the involvement of the arrested person in the offence of money laundering. In any case, upon filing of the complaint before the statutory period provided in the 1973 Code, after arrest, the person would get all relevant materials forming part of the complaint filed by the authority under Section 44(1)(b) of the 2002 Act before the Special Court. 372. Viewed thus, supply of ECIR in every case to the person concerned is not mandatory. From the submissions made across the Bar, it is noticed that in some cases ED has furnished copy of ECIR to the person before filing of the complaint. That does not mean that in every case same procedure must be followed. It is enough, if ED at the time of arrest, contemporaneously discloses the grounds of such arrest to such person. Suffice it to observe that ECIR cannot be equated with an FIR which is mandatorily required to be recorded and supplied to the accused as per the provisions of the 1973 Code. Revealing a copy of an ECIR, if made mandatory, may defeat the purpose sought to be achieved by the 2002 Act including frustrating the attachment of property (proceeds of crime). Non-supply of ECIR, which....
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....[nephew of Mr Sudhir Parmar and Deputy Manager (Legal) in M3M Group]; (iii) Mr Roop Bansal (promotor of M3M Group); and (iv) other unknown persons." 3. Significantly, prior to this FIR, between the years 2018 and 2020, 13 FIRs were gotten registered by allottees of two residential projects of the IREO Group, alleging illegalities on the part of its management. On the strength of these FIRs, ED recorded Enforcement Case Information Report No. GNZO/10/2021 dated 15-6-2021 (hereinafter "the first ECIR") in connection with the money laundering offences allegedly committed by the IREO Group and Lalit Goyal, its Vice-Chairman and Managing Director. Neither in the FIRs nor in the first ECIR were M3M Group or the appellants herein arrayed as the accused. Further, no allegations were levelled against them therein. On 14-1-2022, ED filed Prosecution Complaint No. 01/2022, titled "Enforcement Directorate v. Lalit Goyal and others", against seven named accused, under Section 200CrPC read with Sections 44 and 45 PMLA. Notably, M3M Group and the appellants did not figure amongst those named accused. The number of FIRs had also increased from 13 to 30, as per this complaint. Thi....
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....rs who are named in the FIR/unknown persons. 6. However, summons were issued by ED to Pankaj Bansal and Basant Bansal on 13-6-2023 at 6.15 p.m. in relation to the first ECIR, requiring them to appear before ED on 14-6-2023 at 11.00 a.m. Though the copy of the summons placed before this Court pertains to Pankaj Bansal alone, the email dated 13-6-2023 of the Assistant Director of ED, bearing the time 6.15 p.m., was addressed to both Pankaj Bansal and Basant Bansal and required their compliance with the summons on 14-6-2023 at 11 a.m. While Pankaj Bansal and Basant Bansal were at the office of ED at Rajokri, New Delhi, in compliance with these summons, Pankaj Bansal was served with fresh summons at 4.52 p.m. on 14-6-2023, requiring him to be present before another investigating officer at 5.00 p.m. on the same day. This summons was in connection with the second ECIR. There is lack of clarity as to when summons in relation to the second ECIR were served on Basant Bansal. According to ED, he was served the summons on 13-6 2023 itself and refused to receive the same. However, it is an admitted fact that Basant Bansal was also present at ED's office at Rajokri, New Delhi, on ....
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....mmunicate" occurring therein would definitely entail physical communication and furnishing the grounds of arrest to the arrestee in the context of the obligation for "reason for such belief to be recorded in writing" read with Rules 2(1)(g) and 2(1)(h) of the PMLA Rules, 2005 (the Arrest Rules) which postulates the meaning of the word "order" to include the grounds of such arrest." 65. The Hon'ble Apex Court in the aforesaid pretext has laid down the proposition to communicate the reasons for arrest in writing by making reference of word 'henceforth'. The Hon'ble Apex Court while considering the particular case of said Pankaj Bansal has considered the admitted position that the investigating officer merely read out or permitted reading of the grounds of arrest of the appellants and left it at that, which is also disputed by the appellants and hence, it has been held that their arrest was not in keeping with the provisions of Section 19(1) PMLA, 2002. Accordingly, the appeals before the Hon'ble Apex Court were allowed, setting aside the impugned orders passed by High Court as well as the impugned arrest orders and arrest memos along with the orders of remand passed by the learned....
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....to be adequate to fulfil compliance with the mandate of Article 22(1) of the Constitution and Section 19(1) PMLA, we have no hesitation in holding that their arrest was not in keeping with the provisions of Section 19(1) PMLA. Further, as already noted supra, the clandestine conduct of ED in proceeding against the appellants, by recording the second ECIR immediately after they secured interim protection in relation to the first ECIR, does not commend acceptance as it reeks of arbitrary exercise of power. In effect, the arrest of the appellants and, in consequence, their remand to the custody of ED and, thereafter, to judicial custody, cannot be sustained. 46. The appeals are accordingly allowed, setting aside the impugned orders [Pankaj Bansal v. Union of India, 2023 SCC OnLine P&H 2045], [Pankaj Bansal v. Union of India, 2023 SCC OnLine P&H 2028] passed by the Division Bench of the Punjab and Haryana High Court as well as the impugned arrest orders and arrest memos along with the orders of remand passed by the learned Vacation Judge/Additional Sessions Judge, Panchkula, and all orders consequential thereto. 47. The appellants shall be released forthwith unless th....
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.... a view that since by way of safeguard a duty is cast upon the officer concerned to forward a copy of the order along with the material in his possession to the adjudicating authority immediately after the arrest of the person, and to take the person arrested to the court concerned within 24 hours of the arrest, in our opinion, the reasonably convenient or reasonably requisite time to inform the arrestee about the grounds of his arrest would be twenty-four hours of the arrest. However, the Hon'ble Apex Court refused to invalidate the arrest of said Ram Kishor Arora. For ready reference, the relevant paragraph of the judgment is quoted as under: 21. In view of the above, the expression "as soon as may be" contained in Section 19 PMLA is required to be construed as - "as early as possible without avoidable delay" or "within reasonably convenient" or "reasonably requisite" period of time. Since by way of safeguard a duty is cast upon the officer concerned to forward a copy of the order along with the material in his possession to the adjudicating authority immediately after the arrest of the person, and to take the person arrested to the court concerned within 24 hours of the....
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....ankaj Bansal v. Union of India, (2024) 7 SCC 576] could neither be held to be illegal nor the action of the officer concerned in not furnishing the same in writing could be faulted with. As such, the action of informing the person arrested about the grounds of his arrest is a sufficient compliance of Section 19 PMLA as also Article 22(1) of the Constitution of India, as held in Vijay Madanlal [Vijay Madanlal Choudhary v. Union of India, (2023) 12 SCC 1 : 2022 SCC OnLine SC 929]. 68. Thereafter, the Hon'ble Apex Court has considered the issue of Section 19(1) in the case of Prabir Purkayastha Vs. State (NCT of Delhi) (supra) wherein the Hon'ble Apex Court has passed the order of release of said Prabir Purkayastha, the appellant in the said case, on the ground that no reason said to be in writing was communicated even though the law has been laid down in the case of Pankaj Bansal Vs. Union of India & Ors (supra). 69. So far as the fact of the said case is concerned the officers of PS Special Cell, Lodhi Colony, New Delhi carried out extensive raids at the residential and official premises of the appellant and the company, of which the appellant is the Director in connection wit....
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....ten communication was not there, hence, he was directed to be released on bail, for ready reference the relevant paragraph is being quoted as under:: 29. Hence, we have no hesitation in reiterating that the requirement to communicate the grounds of arrest or the grounds of detention in writing to a person arrested in connection with an offence or a person placed under preventive detention as provided under Articles 22(1) and 22(5) of the Constitution of India is sacrosanct and cannot be breached under any situation. Non-compliance of this constitutional requirement and statutory mandate would lead to the custody or the detention being rendered illegal, as the case may be. 30. Furthermore, the provisions of Article 22(1) have already been interpreted by this Court in Pankaj Bansal [Pankaj Bansal v. Union of India, (2024) 7 SCC 576] laying down beyond the pale of doubt that the grounds of arrest must be communicated in writing to the person arrested of an offence at the earliest. Hence, the fervent plea of the learned ASG that there was no requirement under law to communicate the grounds of arrest in writing to the appellant-accused is noted to be rejected. 73. A....
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....l liberty is sacrosanct, a fundamental right guaranteed under Article 21 and protected by Articles 20 and 22 of the Constitution. Reference was made to the observations of this Court in Roy V.D. v. State of Kerala17 that the right to be informed about the grounds of arrest flows from Article 22(1) of the Constitution and any infringement of this fundamental right vitiates the process of arrest and remand. The fact that the chargesheet has been filed in the matter would not validate the otherwise illegality and unconstitutionality committed at the time of arrest and grant of remand custody of the accused. Reference is also made to the principle behind Article 22(5) of the Constitution. Thus, this Court held that not complying with the constitutional mandate under Article 22(1) and the statutory mandate of the UAPA, on the requirement to communicate grounds of arrest or grounds of detention, would lead to the custody or detention being rendered illegal. 28. Providing the written "grounds of arrest", though a must, does not in itself satisfy the compliance requirement. The authorized officer's genuine belief and reasoning based on the evidence that establishes the arreste....
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..... A complaint was filed for the offence under Section 3 of the PMLA Act, which is punishable under Section 4, on 12th August 2023. The appellant is the only accused named in the complaint. Cognizance has been taken based on the complaint by the Special Court under the PMLA. The scheduled offences cases have been transferred to the learned Assistant Sessions Judge, Additional Special Court for Trial of Criminal Cases related to Elected Members of Parliament and Members of Legislative Assembly of Tamil Nadu (Special MPMLA Court), Chennai. 78. The Hon'ble Apex Court while taking note of the settled principle that the stringent provisions regarding the grant of bail, such as Section 45(1)(iii) of the PMLA, cannot become a tool which can be used to incarcerate the accused without trial for an unreasonably long time has allowed the appeal and direction has been passed that the appellant shall be enlarged on bail till the final disposal of the case. 79. Consequent to the aforesaid judgments recently the Hon'ble Apex Court has expressed its view in the case of Vihaan Kumar v. State of Haryana (supra) wherein the judgment and order dated 30th August 2024 passed by the learned Single J....
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....has suggested that the proper and ideal course of communicating the grounds of arrest is to provide grounds of arrest in writing. Obviously, before a police officer communicates the grounds of arrest, the grounds of arrest have to be formulated. Therefore, there is no harm if the grounds of arrest are communicated in writing. Although there is no requirement to communicate the grounds of arrest in writing, what is stated in paragraphs 42 and 43 of the decision in the case of Pankaj Bansal are suggestions that merit consideration. We are aware that in every case, it may not be practicable to implement what is suggested. If the course, as suggested, is followed, the controversy about the non-compliance will not arise at all. The police have to balance the rights of a person arrested with the interests of the society. Therefore, the police should always scrupulously comply with the requirements of Article 22. 83. It is, thus, evident that in all these judgments the issue at the time of arrest was the primary factor, which was questioned before the Hon'ble Apex Court and the same has been dealt with by the Hon'ble Apex Court in those judgments. 84. It is, thus, evident from the c....
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.... order is being quoted as under: Perused case record. Heard both sides. Considered. It appears that this is case U/Sec. 201/204/420/465/467/468/471 of IPC. Ld Special Court (PMLA), Ranchi has already taken cognizance of the offence and the matter is pending before that Court, The original case record is lying with that Court only. The allegation against these accused persons are that a syndicate is operational in several parts of India, which is indulged in creation, operation and management of fake companies for passing on ineligible ITC by issuing fake GST Bills without actually delivering the related goods and services and the accused persons are part of such syndicate. This case involves economic offence of Rs.750 crores at least. The materials of this skeleton case record shows that ground of arrests have been intimated to the accused persons and they are medically fit for transit to Ranchi. It also suggest that no specific order of Hon'ble High Court of Jharkhand has been passed in respect to this case whereby, Enforcement Director can not arrest these accused persons. Considering above discussion, incriminating material available again....
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....orate with his acknowledgement. Further, it is also an admitted position that within 24 hours of the arrest, the arrestee was produced before the learned CJM Court, Calcutta for transit remand therefore the legal requirement of informing the grounds of arrested "as soon as may be" also stood fulfilled as per the statutory requirement under S. 19(1) of the PMLA as well as the constitutional mandate under Article 22(1) of the Constitution of India. Thus, as per the mandate of Hon'ble Supreme Court rendered in the case of Pankaj Bansal (supra) the same has been complied with by the respondent. So far the "reason to believe" is concerned the same has also been complied with and the acknowledgment to this effect was obtained. Hence, the law as it prevailed on the date of arrest was complied with. 96. This Court is conscious with the fact that the moment a person is being arrested that infringes the fundamental right of personal liberty as provided under Article 21 of the Constitution of India and as such without any valid reason the personal liberty of the person cannot be infringed. 97. This Court, in view of the discussions made hereinabove and taking into consideration the afor....
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....d persons, namely, Shiva Kumar Deora (father of the preset petitioner) Sumit Kumar Gupta and Amit Kumar Gupta are a part of the said syndicate who are knowingly a party with each other and or directly involved in illegal activities of creation of fake companies / firms in the name of various dummy directors/ proprietors in order to avail and pass on ITC to several end beneficiaries in lieu of money, which are proceeds of crime. Further, it has been stated in the complaints that several bogus GST invoices have been generated in Delhi and have traveled to Jharkhand via West Bengal in three to four layers. A portion of these bogus ITCs have also been transferred to other State such as Tamil Nadu, Telangana, Andhra Pradesh, Maharashtra and Odisha and bogus ITC claims have also been taken on the basis of the said fake invoices. 101. As per aforesaid complaint cases Shiva Kumar Deora (the biological father of the present petitioner) is the mastermind behind the said fraud committed of availing ITC on the strength of bogus invoices, by way of creation of multiple companies/firms in the name of innocent persons. They hired innocent and needy persons in the name of job at the remuneratio....
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....eled, were actively used to launder proceeds of crime. 104. It has further been alleged that Mohit Deora, son of the principal conspirator Shiva Kumar Deora, was not a passive bystander but an active and knowing participant in the offence of money laundering. He knowingly assisted his father in laundering the proceeds of crime by providing his personal and business bank accounts as conduits for illicit funds and was a direct beneficiary of the criminal enterprise. His actions squarely fall within the definition of money laundering under Section 3 of the PMLA, 2002. It is established that Shri Mohit Deora knowingly assisted in, and was knowingly a party to, the processes of acquisition, possession, concealment, and use of proceeds of crime. By allowing his bank accounts to be used for layering illicit funds and by using those funds to acquire assets, he played crucial role in the laundering of criminal proceeds. Further, in total, more than Rs.10.31 crores were credited to the Mohit's accounts (including SBI A/c No. 33571647894 and Yes Bank A/c No. 1753100002997), with cash deposits exceeding Rs.38 lakhs, reflecting clear indicators of illicit fund flow and layering. 105. ....
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....explanation of them being re-deposits of his own withdrawals. He also admitted to using the proceeds of crime to acquire assets, including high-value flats in Kolkata and Lucknow, and funding the repayment of loans for these properties from the same illicit earnings. His statements amount to a direct confession to his role in the generation, acquisition, layering, and use of proceeds of crime. 9.2 Statement of Shri Mohit Deora (Accused-2) (RUD-8 and RUD- 20): In his statements recorded on 08.05.2025, 17.05.2025, 18.05.2025, and, 19.05.2025, the accused. Mohit Deora admitted to receiving huge unexplained credits amounting to over 10.31 crores in his personal and business bank accounts from various shell entities of the syndicate including M/s Poojashi Enterprises Pvt. Ltd. and M/s Green High Distributors Pvt. Ltd, He confessed that these funds were transferred on the specific instructions of his father. Shiva Kumar Deora (Accused- 1). He also admitted that he personally managed and controlled several bank accounts, for which he was the authorized signatory, Including HDFC Bank A/c No. 50100354469224, Yes Bank A/c No. 1753100002997, SBI A/c. No. 33571647894, Kotak B....
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.... insider account of the entire conspiracy. He confirmed being hired by Shiva Kumar Deora (Accused-1) and Amit Kumar Gupta (Accused-3) and being made a director in shell companies like M/s Lambodar Traders Pvt. Ltd. and M/s Lambodar Iron Pvt. Ltd. He confessed to investing approximately 240 lakhs with the syndicate on the romise of high returns. Crucially, he stated that after the arrest of Shiva Kumar Deora, Amit Gupta instructed him to destroy his phone and abscond for a few days to evade investigation. He further revealed that Shiva Kumar Deora later pressured and threatened him to sign a false affidavit contradicting his statement given to DGGI. His testimony corroborates the modus operandi, the roles of the masterminds, and their attempts to tamper with evidence and witnesses. 9.6 Statement of Smt. Anindita Banerjee (recorded on 04.06.2025) (RUD-27) Smt. Anindita Banerjee, a graduate, stated that following her husband's death in 2017, she was in a precarious financial situation. She was recruited by Shiva Kumar Deora (Accused-1) and Amit Gupta (Accused-3) for a purported work-from-home job with a monthly salary of $12,500. She stated that she was made a di....
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....ts, His role is substantiated by the following evidence: Acquisition and Possession of Proceeds of Crime: Mohit Deora's bank accounts were systematically used to receive and hold funds directly sourced from the syndicate's shell entities. The financial trail reveals: Receipt of $1.81 crores from M/s Poojashi Enterprises (OPC) Pvt. Ltd., a key shell company controlled by his father. Receipt of 215 lakhs from M/s Tirumala Enterprises, a proprietorship firm of the co-conspirator Amit Gupta. Receipt of over 1.4 crores routed through the personal bank accounts of his father, Shiva Kumar Deora. Receipt of Rs. 39.29 lakhs from M/s Green High Distributors Pvt. Ltd., another entity deeply embedded in the fraudulent network. Use and Integration of Tainted Funds: He actively used these illicitly aequired funds to purchase assets and infuse capital into his own business, thereby integrating the proceeds of crime into the legitimate economy. He admittedly invested 219.54 lakhs, received from the shell entity M/s Green High Distributors Pvt. Ltd., towards the purchase of a high-value property. Furthermore, he receive....
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...., his personal accounts, and the accounts of his family members, including his son Mohit Deora (Accused No.2) and wife Sashi Deora. His control over these accounts establishes his direct and indirect possession of the proceeds of crime. 2. Concealment and Layering: To conceal the illicit arigin of the funds, he employed sophisticated layering techniques. The proceeds of crime were routed through multiple shell companies in a series of complex transactions designed to obscure the money trail. Furthermore, he admitted to using a network of 'Angadias' (hawala operators) to move cash and settle transactions, a classic method for concealing financial trails from regulatory scrutiny. The large, unexplained cash deposits into his and his family's accounts are further evidence of his attempts to conceal the tainted nature of the funds. 3. Use and Integration: Shri Shiva Kumar Deora actively used the proceeds of crime for his personal enrichment and to integrate the illicit money into the legitimate economy, He utilized these tainted funds to acquire high-value immovable properties in Kolkata and Lucknow, in his own name and ....
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....ng his personal and business bank accounts as conduits for illicit funds and was a direct beneficiary of the criminal enterprise. His actions squarely fall within the definition of money laundering under Section 3 of the P'MLA, 2002. A. Commission of Offence of Money Laundering under Section 3 of FMLA, 2002 Shri Mohit Deora knowingly assisted and was knowingly a party to and actually involved in the following processes and activities connected with the proceeds of crime, 1. Acquisition, Possession, and Concealment of Proceeds of Crime: Acquisition and Possession: Mohit Deora allowed his personal and business bank accounts to be used for acquiring and holding proceeds of crime. Investigation has traced unexplained credits of over 110.31 crores into his accounts, including substantial funds transferred directly from the syndicate's shell entities, such as M/s Poojashi Enterprises (OPC) Pvt. Ltd. and M/s Green High Distributors Pvt. Ltd. This demonstrates his knowing involvement in the possession and acquisition of tainted funds, far exceeding his declared, income of 10-12 lakhs per annum. Concealment: He actively concealed the illicit natur....
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....refore, he has committed the offence of money laundering as defined under Section 3 of the PMLA, 2002 and is liable to be prosecuted and punished under Section 4 of the said Act. Further, in total, more than 10.31 crores were credited to the Mohit's accounts (including SBI A/c No. 33571647894 and Yes Bank A/c No. 1753100002997), with cash deposits exceeding 238 lakhs, reflecting clear indicators of illicit fund flow and layering. He also received Rs. 39.29 lakhs from M/s Green High Distributors Pvt. Ltd., an entity deeply embedded in the fraudulent network, with a portion of these finds (Rs. 19.54 lakhs) being subsequently invested in a property in acquisition of properties. 13. CONDUCT OF ACCUSED PERSONS DURING THE INVESTIGATION UNDER DGGI AND PRESENT INVESTIGATION. 13,2 Conduct of Shri Mohit Deora Investigation has clearly established that Mohit Deora, is not a mere bystander or a passive relative but a knowing participant, active and direct beneficiary of the proceeds of crime generated through the fake. GST ITC syndicate orchestrated by his father, Shiva Kumar Deora, and co-accused Amit Gupta. Despite his involvement in use, acqu....
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....that present petitioner knowingly assisted in, and was knowingly a party to, the processes of acquisition, possession, concealment, and use of proceeds of crime by allowing his bank accounts to be used for layering illicit funds and by using those funds to acquire assets, thus he played a crucial role in the laundering of criminal proceeds. 114. Further, it has come on record that in total, more than Rs. 10.31 crores were credited to the present petitioner's accounts (including SBI A/c No. 33571647894 and Yes Bank A/c No. 1753100002997), with cash deposits exceeding Rs. 238 lakhs, reflecting clear indicators of illicit fund flow and layering. He also received Rs. 39.29 lakhs from M/s Green High Distributors Pvt. Ltd., an entity deeply embedded in the fraudulent network, with a portion of these finds (Rs. 19.54 lakhs) being subsequently invested in a property in acquisition of properties. 115. From the facts which has come on the record prima facie the present petitioner, namely, Mohit Deora, cannot be permitted to shield himself behind the actions of his father, Shiva Kumar Deora. The material on record clearly establishes that he is not a mere subordinate figure acting under....
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....e view and has observed that the Court while dealing with the application for grant of bail need not to delve deep into the merits of the case and only a view of the court based on available material on record is required. For ready reference, the relevant paragraph is being quoted as under: 303. We are in agreement with the observation made by the Court in Ranjitsing Brahmajeetsing Sharma [Ranjitsing Brahmajeetsing Sharma v. State of Maharashtra, (2005) 5 SCC 294 : 2005 SCC (Cri) 1057]. The Court while dealing with the application for grant of bail need not delve deep into the merits of the case and only a view of the court based on available material on record is required. The court will not weigh the evidence to find the guilt of the accused which is, of course, the work of the trial court. The court is only required to place its view based on probability on the basis of reasonable material collected during investigation and the said view will not be taken into consideration by the trial court in recording its finding of the guilt or acquittal during trial which is based on the evidence adduced during the trial. As explained by this Court in Nimmagadda Prasad [Nimmagadd....
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.... if the prosecution establishes that there was generation of proceeds of crime and the accused was involved in any process or activity in connection with the proceeds of crime. 123. Hence, it appears that the petitioner is directly indulged and is actually involved in all the activities connected with the offence of money laundering, i.e., use or acquisition, possession, concealment, and projecting or claiming as untainted property, as defined u/s 3 of PML Act, 2002. 124. Further, the role of the petitioner in the laundering of proceeds of crime generated out of the commission of scheduled offence has been discussed in detail in the prosecution complaint as the relevant paragraphs mentioned hereinabove. 125. Thus, prima-facie, it appears that the petitioner has involved himself in accumulating proceeds of crime and the aforesaid plea of the learned counsel for the petitioner does not hold water. 126. Further, the offence of money laundering as contemplated in Section 3 of the PML Act, 2002 has been elaborately dealt with by the three Judge Bench in Vijay Madanlal Choudhary (supra), in which it has been observed that Section 3 has a wider reach. The offence as defined ca....
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.... present case, we are in agreement with the view taken by the Sessions Court and by the High Court. We have independently examined the materials relied upon by the prosecution and also noted the inexplicable silence or reluctance of the appellant in disclosing the source from where such huge value of demonetised currency and also new currency has been acquired by him. The prosecution is relying on statements of 26 witnesses/accused already recorded, out of which 7 were considered by the Delhi High Court. These statements are admissible in evidence, in view of Section 50 of the 2002 Act. The same makes out a formidable case about the involvement of the appellant in commission of a serious offence of money laundering. It is, therefore, not possible for us to record satisfaction that there are reasonable grounds for believing that the appellant is not guilty of such offence. Further, the courts below have justly adverted to the antecedents of the appellant for considering the prayer for bail and concluded that it is not possible to hold that the appellant is not likely to commit any offence ascribable to the 2002 Act while on bail. Since the threshold stipulation predicated in Section....
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....ction 50 PMLA and Sections 160/161CrPC, the provisions of Section 50 PMLA would prevail in terms of Section 71 read with Section 65 thereof." 130. In the light of the foregoing judicial pronouncements, it is evident that statements recorded under Section 50 of the PML Act, 2002 hold evidentiary value and are admissible in legal proceedings. The Hon'ble Supreme Court, while emphasizing the legal sanctity of such statements, observed that they constitute valid material upon which reliance can be placed to sustain allegations under the PML Act, 2002. 131. In the aforesaid judgment, the Hon'ble Supreme Court also reaffirmed the admissibility of Section 50 of the PML Act, 2002 distinguishing them from statements recorded under the Cr.PC. The Court underscored that such statements, being recorded during an inquiry rather than an investigation, are not subject to the restrictions under Article 20(3) and Article 21 of the Constitution. Instead, they are deemed to be judicial proceedings under Section 50(4) of the PML Act, 2002 and, therefore, admissible as evidence in proceedings under the PML Act, 2002. The Hon'ble Apex Court further clarified that the provisions of Section 50 of th....
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....) of the Act 2002, would apply when the person is charged with the offence of money-laundering and his direct or indirect involvement in any process or activity connected with the proceeds of crime, is established. The existence of proceeds of crime is, therefore, a foundational fact, to be established by the prosecution, including the involvement of the person in any process or activity connected therewith. Once these foundational facts are established by the prosecution, the onus must then shift on the person facing charge of offence of money- laundering to rebut the legal presumption that the proceeds of crime are not involved in money- laundering, by producing evidence which is within his personal knowledge of the accused. 139. In other words, the expression "presume" is not conclusive. It also does not follow that the legal presumption that the proceeds of crime are involved in money-laundering is to be invoked by the authority or the court, without providing an opportunity to the person to rebut the same by leading evidence within his personal knowledge. 140. Such onus also flows from the purport of Section 106 of the Evidence Act. Whereby, he must rebut the legal presu....
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....ocess or activity connected with the proceeds of crime. 144. So far, the petitioner's contention that he is not an accused in the predicate offence is not legally tenable because the offence of money laundering under Section 3 of the PMLA is a standalone offence. This settled position of law authoritatively held by the Hon'ble Supreme Court in Vijay Madanlal Choudhary v. Union of India, (Supra) and further clarified in Pavana Dibbur v. The Directorate of Enforcement, (2023) SCC OnLine SC 1586, wherein it was held that an accused under PMLA need not necessarily be an accused in the scheduled offence if such person is found to be knowingly involved in laundering the proceeds of crime. Therefore, not being an accused in the DGGI complaints does not provide the Petitioner with a valid defence against the current money laundering charges. 145. Further, the petitioner's claim of ignorance in alleged commission of crime stands completely negated by his own conduct reason being that even after his father's arrest by the DGGI in February 2024, when he was fully aware of the ongoing investigation into the fraud that generated these funds-he consciously continued to rece....
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.... grounds for believing that he is not guilty of such offence and that he is not likely to commit any offence while on bail, meaning thereby, the parameter which is to be followed by the concerned court that satisfaction is required to be there for believing that such accused person is not guilty of such offence and is not likely to commit offence while on bail. 151. Section 45(2) of the Act 2002 provides to consider the limitation for grant of bail which is in addition to the limitation under the Code of Criminal Procedure, 1973, i.e., limitation which is to be considered while granting the benefit either in exercise of jurisdiction conferred to this Court under BNSS, 2023 is to be taken into consideration. 152. It is, thus, evident by taking into consideration the provision of Sections 19(1), 45(1) and 45(2) of PML Act, 2002 that the conditions provided therein are required to be considered while granting the benefit of regular bail in exercise of power conferred under statute apart from the twin conditions which has been provided under Section 45(1) of the Act, 2002. 153. Thus, Section 45 of the PML Act, 2002 turns the principle of bail is the rule and jail is the except....
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....iness bank accounts from multiple shell entities of the syndicate. This is in stark contrast to his declared annual income of a mere Rs. 11-12 lakhs. (ii) Admission of Using Proceeds of Crime: In his own statement dated 08.05.2025, 17.05.2025, 18.05.2025, and 19.05.2025 recorded under Section 50 of the PML Act, the Petitioner admitted to using these illicit funds for personal enrichment, including investing them to acquire a high-value property in "The Merlin The Fourth" project in Kolkata and infusing them as capital into his business, M/s Om Hari Textile. (iii) Evidence of Knowing Involvement (Mens Rea): The Petitioner's plea of ignorance is demolished by the fact that he continued to receive and utilize the proceeds of crime even after his father's arrest by the DGGI in February 2024, at which point he was admittedly aware of the ongoing investigation into the fraud. 155. This Court is conscious with the fact that personal liberty is utmost requirement to maintain the individuality of the person concerned but at the same time it is equally settled that the balance between personal liberty and societal impact of the alleged offence should be taken car....
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....es comes under the of grave offences hence needs to be visited with a different approach in the matter of bail as held by the Hon'ble Apex court in the case of "Y. S Jagan Mohan Reddy v/s Central Bureau of Investigation", reported in (2013) 7 SCC 439. For ready reference, the relevant paragraphs of the aforesaid judgments are being quoted as under: "34. Economic offences constitute a class apart and need to be visited with a different approach in the matter of bail. The economic offences having deep- rooted conspiracies and involving huge loss of public funds need to be viewed seriously and considered as grave offences affecting the economy of the country as a whole and thereby posing serious threat to the financial health of the country." 161. Similarly, the Hon'ble Apex Court in case of "Nimmagadda Prasad Vs. Central Bureau of Investigation" reported in (2013) 7 SCC 466 has reiterated the same view in paragraphs-23 to 25 which reads as under: "23. Unfortunately, in the last few years, the country has been seeing an alarming rise in white-collar crimes, which has affected the fibre of the country's economic structure. Incontrovertibly, economic offences ha....
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....ious threat to the financial health of the country." 162. The Hon'ble Apex Court in the case of "Central Bureau of Investigation Vs Santosh Karnani and Another", 2023 SCC OnLine SC 427 has observed that corruption poses a serious threat to our society and must be dealt with iron hands. The relevant paragraph of the aforesaid judgment is being referred as under:- "31. The nature and gravity of the alleged offence should have been kept in mind by the High Court. Corruption poses a serious threat to our society and must be dealt with iron hands. It not only leads to abysmal loss to the public exchequer but also tramples good governance. The common man stands deprived of the benefits percolating under social welfare schemes and is the worst hit. It is aptly said, "Corruption is a tree whose branches are of an unmeasurable length; they spread everywhere; and the dew that drops from thence, Hath infected some chairs and stools of authority." Hence, the need to be extra conscious." 163. It requires to refer herein that the Hon'ble Apex Court in catena of judgments has held that the economic offences constitute a class apart and need to be visited with a different approach i....
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....he trust and faith of the community in the system to administer justice in an even-handed manner without fear of criticism from the quarters which view white collar crimes with a permissive eye unmindful of the damage done to the National Economy and National Interest..." 23. With the advancement of technology and Artificial Intelligence, the economic offences like money laundering have become a real threat to the functioning of the financial system of the country and have become a great challenge for the investigating agencies to detect and comprehend the intricate nature of transactions, as also the role of the persons involved therein. Lot of minute exercise is expected to be undertaken by the Investigating Agency to see that no innocent person is wrongly booked and that no culprit escapes from the clutches of the law. When the detention of the accused is continued by the Court, the courts are also expected to conclude the trials within a reasonable time, further ensuring the right of speedy trial guaranteed by Article 21 of the Constitution. 24. With the afore-stated observations, the appeal is dismissed." 165. This Court, considering the aforesaid material....