TaxTMI 
TaxTMI 
2024 (9) TMI 1905
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....et, Tamil Nadu House with 3300 Sq. Ft. area situated at Old Door No. 2, New Door No. 67, Plot No. 2, Aspiran Garden 2^nd Street, Kilpauk, Chennai-600010 in the names of Smt. C. Chandra and Shri K.C. Karthick Madhav, purchased from M/s TTG Industries Ltd. Rs. 12,50,000/- as per Sale Deed (The market value mentioned in the Regd. Document as of July, 2010 was Rs. 1,01,35,000/-) Rs. 2,71,95,300/- Value Rs. 2,71,95,300/- 2. As per the facts of the case, FIR No. 159/2012 Police Station Madurai dated 06.08.2012 was registered against the accused persons namely, M/s Deepa Impex India Pvt. Ltd., Shri K.C. Chandran, Smt. C Chandra and others. After investigation, police of District Madurai filed charge sheet before Hon'ble Judicial Magistrate against the accused persons for commission of offences under Section 120B IPC read with 447, 379, 114, 109, 511, 434, 465, 467, 468, 471, 304(ii) & 420 IPC and also read with Section 3(a) and 4(a) of Explosive Substances Act, 1908 and substantive offences thereunder. As per allegation against the accused persons, during the period from 1995 to August, 2012, in pursuance of a conspiracy, they unauthorizedly entered & encroached in ....
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....to conduct mining activities only in the leased area, they submitted an application on 09.08.1995, obtained a lease and after obtaining the lease, they conducted mining in the unleased areas belonging to the Government, removed such mined granites and sold the same for wrongful gain for themselves and wrongful loss to the Government. The Accused fabricated a forged document by declaring that the conditions of lease have been fulfilled and wrongfully made the District Collector believe the same. The Accused, by conducting mining in the unleased lands belonging to the Government, quarried Granites and cheated the District Collector. The Accused also damaged the Boundary Stones, did not allocate the 10-meter width for safety, did not fence the area for safety, dug deep pits for mining, knowing fully well that persons employed in the mining area and general public would fall and lose their lives and cheated the Government with a wrongful intent to derive wrongful gain for themselves, and hence, all the above-mentioned accused, hatched the said criminal conspiracy. iii. In pursuance of the Criminal Conspiracy, all the accused persons from the year 1995 to August, 2012, illegall....
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....ation Survey' had furnished the 'Evaluation Report' for each quarry, which they have inspected and verified. The inspection team categorically quantified the following: (Cub. Met) (In Rs. Crore) A Total Volume of Granite Quarried in the lease hold area 57392.97 229.57 B Total Stock available in the Leasehold Area 7906.17 31.62 C Quantity of Granite Transported from the Leasehold Area (A-B) 49486.80 197.95 D Allowance @ 10% for block dressing (Rejects) 4948.68 19.79 E Marketable Quantity (C-D) 44538.12 178.16 F Quantity for which transport permits obtained 791.49 3.16 G Quantity of granite transported illegally (E-F) 43746.63 175.00 H Quantity of granite illegally quarried in the non-lease area-Rate @ Rs. 40000 per Cub. Met 65474.50 261.88 I Total Volume of Granite transported illegally from the leasehold and from the unleased area (G+H) 109221.13 436.88 J Value of Granite @ Rs. 40000/- per M3 (Rs.40000X109221.13) Rs.436.88 Crore 436.88 During investigation ED also recorded the statements of many persons under Section 50 of PMLA, 2002. ....
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....om the legitimate sources of income, which is inadvertently/wrongly attached by ED, without appreciating the true facts that Sub-lease amount of Rs. 60 lakh cannot be considered as proceeds of crime, and moreover, there is nothing on record that on the date of purchase in July, 2010 the value of said attached property was Rs. 1,01,35,000/-, as alleged. Ld. Counsel for the appellant submitted that after giving their lease land on sub-lease to Mr. PR Palanisami, appellants never visited or supervised the work of quarrying and illegal mining, if any, by encroachment of any government land, or, remove the survey stones as alleged. The sub lessee PR Palanisami and his agents are liable for the same, in absence of any conspiracy between sub-lessee and the appellants, as alleged. In view of the above facts and circumstances prayer is accordingly made to allow the present appeals and thereby release the property confirmed for attachment, as mentioned in para 1. 4. On the other hand, Ld. Counsel for the respondent ED submitted that present appellants were part and parcel with Mr. PR Palanisami for encroachment of government land, removal of survey stones and illegally quarrying of granit....
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....ining in the said village and also the Government Poramboke land Survey No.261(3)(P), knowing fully well that such deep pit would endanger the life of general public living in the nearby villages. Already the criminal case has been registered u/s. 447, 379, 420, 430, 434, 465, 468, 471, 304(ii) r/w 109, 114, 511 of IPC and Section 3(1) & 4(1) of TNP (PD & L) Act and Section 3(a), 4(a) and 6 of Explosive Substances Act, 1908 and also an offence r/w 120(B) IPC on the file of this Court. They have also stated in the final report that the loss of 261.89 crores has been caused to the Government against the wrongful gain made to themselves. These petitioners are also arrayed as accused in the above criminal case pending before Melur, Judicial Magistrate. The Special Officer Thiru. Sagayam filed the detailed report before the Hon'ble High Court, Chennai on 24.11.2015 and also sent a copy to the Directorate of Enforcement. The Special Officer has probed the mining activities of 12 sample cases which includes the above said case, relating to M/s Deepa Impex India Pvt. Ltd. and others. The accused in this case, were charged u/s. 3 of Prevention of Money Laundering Act and are al....
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....ated that her husband left the quarry business and handed over the quarry to their adjacent quarry owner P.R. Palamsamy and vacated the quarry site. With regard to specific query about accepting Rs. 60,00,000/- by her husband from the said P.R. Palanisamy to hand over their quarry, she had gone through the statement dated: 03.04.2017 given by her husband K.C. Chandran and endorsed that she had completely agreed with her husband's statement dated: 03.04.2017. The respondent/complainant has also recorded the statement of K.C.Karthick Madhav son of the Directors of M/s Deepa Impex Pvt. Ltd. Considering the statement and the report filed by the Special Officer and the other documents there is prima facie case that these petitioners/accused have been involved in the wrongful gain made by the other accused and also as per the statement of the 2nd accused, it is stated that her husband Chandran had received Rs. 60,00,000/- from the said P.R. Palanisamy for giving the quarry site. Therefore, there are many material evidences to link the petitioners A1 to A3 with other accused who are alleged to have been involved in a large-scale wrongful gain. Therefore, there are plenty of m....