AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2025 (2) TMI 1770
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.... 3500 3161/2013 under SRO- 11.04.2013 Suramangalam, Salem 1.80 Crore 2 Crore Transferred to G. Thirumal for Rs. 67.50 lakhs vide Document 526/2014dt. 29.01.14 Land building in door no. 248, Karkana Street, Meyanur Village, Salem covered under Survey No. 32/7, New T.S. No. 30 2625 930/2011 under SRO- 09.02.2011 Suramangalam, Salem 89.90 Lakhs (mort- gaged with LICHFL) 1 Crore Remains in the name of Dr. V.M. Ganesan 2. As per the facts of the case the District Crime Branch, Police Department Dharmapuri District, Tamil Nadu (Registered) Criminal Cases under FIR 28/2013 dated 10.06.2013, 29/2013 dated 12.06.2013 and 31/2013 dated 14.06.2013 against Dr. V.M Ganesan and 10 others for indulging in the offence of transplantation of kidney resorting to illegal means by forcing the identity of doner, fabricating documents etc., which is punishable under Section 294 (b), 406, 420, 465, 468, 471, 197, 419, 506 part-II of IPC r/w Section 19 of Transplantation of Human Organs Act, 1994, prohibiting commercial dealings in human organs. The said cases were transfer to CB-CID, Chennai, since, it involves the investigation in more than one district. As per allegati....
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....mittee have been verified and found to be genuine. The Director of Medical and Rural Health Services, Chennai (DMS) vide letter Ref No. 36238/E7/1/2013 dated 25.07.2013 informed that Dr V.M.Ganesan is a qualified Nephrologist and M/s Vinayaka Mission Hospital, Salem is a licensed hospital to perform Kidney Transplantation. The Director of Medical Education, Chennai (DME) vide letter Ref No. 50470/MEII/2/2013 dated 01.08.2013, Competent Authority to approve human organ transplantation, furnished the list of Kidney transplantation surgeries performed in Tamil Nadu with due approvals. The said list includes the surgeries performed at M/s Vinayaka Mission Hospital, Salem along with the patients and donor details. Scrutiny of the bank statements of the accounts in the name of Dr V.M. Ganesan maintained with M/s HDFC Bank, (A/c No.01781530008963), Salem, M/s ING Vysya Bank, Salem (A/c No. 404010163086), M/s State Bank of India, Personal Branch, Salem (A/c No.20047166532), M/s Indian Overseas Bank (A/c No.8001000046557) Salem, M/s State Bank of India, Salem (A/c No.32806499085) and M/s Kotak Mahindra Bank, Salem (A/c No.0011137467) reflected certain high value cash deposits durin....
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.... 3. 500000 07.02.2013 4. 1500000 08.02.2013 5. 2740000 08.02.2013 6. 8680000 08.02.2013 7. 260010 09.02.2013 Total 1,81,80,010 Sale doc. Regd. on 11.04.2013 Shri K. Ezhil Vendhan, Medical Director of M/s Vinayaka Mission Hospital, Salem in his statement dated 10.12.2013 inter alia stated that M/s Vinayaka Mission Hospital, Salem had undertaken 81 kidney transplantation surgeries between January, 2010 and June, 2013; that Dr V.M. Ganesan, the nephrologist of the hospital had recommended proposals for 81 patients along with willingness of donors for the kidney transplantation surgeries concerned seeking approval of the Authorisation Committee in terms of the Transplantation of Human Organs Act, 1994. Based on the FIRs and details provided by the said Medical Director of M/s Vinayaka Mission Hospital, Salem it could be noted that the Hospital has forwarded 82 Kidney transplantation proposals between January, 2010 and June, 2013, as recommended by Dr V.M. Ganesan out of which during said period, 81 Kidney transplantation surgeries were performed. As such the suspected illegal gratification gained by Dr V.M. Ganesan is estimated ....
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....vings and nothing was invested out of alleged proceeds of crime. He further argued that property at Srl. No. 1 was already transferred in favour of Dr. G. Thirumal (Appellant in Appeal at Srl. No. 02 above) vide Sale Deed No. 526 of 2014 dated 29.01.2014. He pointed out that this particular property was purchased by him vide Sale Deed No. 3161/2013 for sum of Rs. 1.8 Crore on 11.04.2013 from E- Auction conducted by Debt Recovery Tribunal, Madurai. The investment for purchase the said plot is reproduced by the Adjudicating Authority in para 9.1 to 9.14 of the impugned order. He argued that property at Srl. No.1 was also never purchased from any alleged proceeds of crime. He further contended that even otherwise, the appellant is facing trial only in one case pertaining to FIR No. 29/2013, whereas he is not facing any trials in other two FIRs. He argued that as per the investigation of ED appellant has already returned sum of Rs. 50,000/- to the complainant out of the sum of Rs. 1 Lakh obtained by the appellant for the purpose of transplantation of kidney, and thereafter, the net proceeds of crime should be confined of Rs. 50,000/-only and not more than that. Prayer is accordingly ma....
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....gross income of the year ending 31.03.2012 disproportionately from Rs. 37.02 lakhs to Rs. 64.75 lakhs could only be construed as an afterthought to conceal the proceeds of crime and to project the same as untainted income in the enquiry by this Directorate. 10.3. Shri M. Ganeswaran, Smt G. Usharani and Smt G. Dhanabackiam have filed their Income Tax returns for the very first time between 29thand 31" of March 2014, computing their respective income for the past financial years. Similarly, Smt. G. Rajalakshmi and Shri K. Muthusamy have filed their income tax returns on 21.01.2014 computing their respective income for the past financial years, after the initiation of investigation under PMLA. Also Shri G. Santhosh Kumar and Dr. G. Thirumal have filed their Income Tax returns with computation of income for the past financial years for the first time on 18.05.2014. All these returns have been filed before their appearance for enquiry by this Directorate, only for the purpose of adducing evidence in respect of their purported income inasmuch as it could be observed as an attempt to concoct their income, assets and liabilities consistently over the financial years without much c....
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.... Sl. No. (ii) of para 6.13, in their statements recorded during May, 2014 at the time of enquiry by this Directorate have claimed that the purported loan amount lent by them to Dr. V.M. Ganesan still remains unpaid. It is noticed that they have conveniently omitted to bring to light the fact of transfer of property in Sl. No. (ii) of para 6.13, in the name of Dr. G. Thirumal on 29.01.2014 itself, in lieu of the purported outstanding loan of Rs. 67.50 lakhs borrowed by Dr. V.M. Ganesan. Even on 19.05.2014, in his statement, Dr. G. Thirumal maintained that Dr. V.M. Ganesan has not returned the money and did not reveal the fact that the said property has been transferred in his name. It is pertinent to note that the said property was purchased in the auction from DRT, Madurai for a sale consideration of Rs. 1.81 Crores on 11.04.2013, whereas the same was said to be transferred to Dr. G. Thirumal for a consideration of Rs. 67.50 Lakh itself shows that all these transactions are nothing but laundering the proceeds of crime. Therefore, such a covert conduct by the family members of Shri M. Gnaneswaran including Dr. G. Thirumal only suggests that they have knowingly aided Dr. V.M. Ganesan....