TaxTMI 
TaxTMI 
2026 (3) TMI 917
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....023, MP-PMLA-3238/DLI/2024 (Exemp.) MP-PMLA-3236/DLI/2024 (Exemp.) MP-PMLA-3235/DLI/2024 (Stay) FPA-PMLA-7151/DLI/2023, MP-PMLA-3242/DLI/2024 (Exemp.) MP-PMLA-3240/DLI/2024 (Exemp.) MP-PMLA-3239/DLI/2024 (Stay) FPA-PMLA-7152/DLI/2023, MP-PMLA-3246/DLI/2024 (Exemp.) MP-PMLA-3244/DLI/2024 (Exemp.) MP-PMLA-3243/DLI/2024 (Stay) FPA-PMLA-7153/DLI/2023, MP-PMLA-3250/DLI/2024 (Exemp.) MP-PMLA-3248/DLI/2024 (Exemp.) MP-PMLA-3247/DLI/2024 (Stay) FPA-PMLA-7154/DLI/2023, MP-PMLA-3254/DLI/2024 (Exemp.) MP-PMLA-3252/DLI/2024 (Exemp.) MP-PMLA-3251/DLI/2024 (Stay) FPA-PMLA-7155/DLI/2023, MP-PMLA-3258/DLI/2024 (Exemp.) MP-PMLA-3256/DLI/2024 (Exemp.) MP-PMLA-3255/DLI/2024 (Stay) FPA-PMLA-7156/DLI/2023, MP-PMLA-3262/DLI/2024 (Exemp.) MP-PMLA-3260/DLI/2024 (Exemp.) MP-PMLA-3259/DLI/2024 (Stay) FPA-PMLA-7157/DLI/2023 And MP-PMLA-3362/DLI/2024 (Exemp.) MP-PMLA-3360/DLI/2024 (Exemp.) MP-PMLA-3359/DLI/2024 (Stay) FPA-PMLA-7158/DLI/2023 JUSTICE MUNISHWAR NATH BHANDARI (CHAIRMAN) SHRI G. C. MISHRA (MEMBER) For the Appellant : Mr. Prakash Priyadarshi, Adv. For the Respondent : Mr. Aditya Singla, Adv. FINAL ORDER FPA-PMLA-7143, 7148 to 7158/DLI/2023 By batch of these appeals under Section 2....
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....Degrees were issued in the year 2012 whereas CMJ University had just started its Ph.D programme as per CMJ University Report to the UGC dated 22.04.2013. 4. The fake degrees were issued by the CMJ Foundation/CMJ University under the direct ownership and control of accused Chandra Mohan Jha, Gopal Jha, Govind Jha, Smt. Indu Rani Jha and other accused person in connivance with each other. It was found when mark sheets/certificates issuing registers were seized from the University Office on 07.05.2013. The CMJ University even violated UGC Establishment and Maintenance of Standards in Private Universities, Regulation, 2003, UGC Minimum Standards and Procedure for Award of M.Phil/Ph.D Degree Regulation, 2009 and CMJ University Act, 2009. The number of fake degrees were also determined. It was 20570 on cash payment and through a system of backdating. It was even through fake admission and illegal study centres. It was also found through UGC/DEC non-recognized mode of distance education but in any case, degrees could not have been issued prior to start of the CMJ University and before completion of course. 5. In the investigation, it was also found that the CMJ University, in ....
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....aid with recovery of the degrees and not otherwise. Despite detailed investigation by the CID and even by the respondent ED, they failed to recover any forged degree and thereby the Provisional Attachment Order and its confirmation is not based on any cogent material. 8. The learned counsel for the appellants lastly referred to the bank statement of the University to indicate receipt of only Rs. 45 Crores and thereby the proceeds of crime could not have been determined to a sum of Rs. 83,52,68,953/-. The counsel for the appellants, however, fairly conceded that the bank statements were not furnished earlier before the Adjudicating Authority and even along with the appeals but have been filed along with the rejoinder though new documents cannot be added while filing the rejoinder. The additional evidence can be brought at the appellate stage by making an application and with its acceptance by the Tribunal and not otherwise. It was with a further admission that total amount under provisional attachment is less than Rs. 45 Crores. 9. The learned counsel for the appellants did not raise any other argument than referred to above despite an opportunity, rather this Tribunal invited....
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....ersity and Foundation or soon thereafter. The Ph.D Degrees were issued prior to the start of the course. The facts aforesaid were revealed not only from the record seized from the appellants but also from the information sent by the UGC. The fraudulent act of the appellants was found even in grant of admission to the students. Number of students were manipulated to justify issuance of degrees despite the fact that admissions to the extent of disbursement of fake degrees were not given. 12. The list of the faculty members was also found to be manipulated because they were not found working with the CMJ Foundation and otherwise they were not even qualified and thereby investigation revealed collection of Rs. 83,52,68,953/- to be the proceeds of crime and thereby the respondents caused provisional attachment of the properties only for a sum of Rs. 13 Crores and odd. 13. The counsel for the appellants made a challenge to the Provisional Attachment Order so as its confirmation alleging provisional attachment of the personal properties of the appellants not linked with the commission of crime. The contest to the aforesaid was made by the respondents with the submission that the pro....
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.... Thus, we are unable to accept the first ground raised by the appellants. It is more so when the notice under Section 8(1) of the Act of 2002 is given to call upon the noticee to disclose the source alleged to be proceeds of crime in their hands. For ready reference, Section 8(1) of the Act of 2002 is quoted hereunder: "8. Adjudication. (1) On receipt of a complaint under sub-section (5) of section 5, or applications made under sub- section (4) of section 17 or under sub-section (10) of section 18, if the Adjudicating Authority has reason to believe that any person has committed an offence under section 3 or is in possession of proceeds of crime, it may serve a notice of not less than thirty days on such person calling upon him to indicate the sources of his income, earning or assets, out of which or by means of which he has acquired the property attached under sub-section (1) of section 5, or, seized or frozen under section 17 or section 18, the evidence on which he relies and other relevant information and particulars, and to show cause why all or any of such properties should not be declared to be the properties involved in money-laundering and confiscated by t....