2025 (3) TMI 1645

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....d in the name of Shri Amit Kumar Sl. No. Description of Property Nam of Purchaser Deed No. Date of Purchase Amount in Rs. 1. Mauja - Wafapur, banthu, Lalganaj, Hajipur Khata No. - 524 Khesra No. 4249 1 Acre 42 dismil Amit Kumar S/o Rajdev Rai 171 11.01.2010 3,00,000 2. Mauja - Wafapur, banthu, Lalganaj, Hajipur Khata No. - 930 Khesra No. 4248 1 Acre 12.5 dismil Amit Kumar S/o Rajdev Rai 3182 22.07.2010 6,85,000 3 Mauja- Kirat Pur, Rajaram,Thana/Bhagwanpur, Lalganj, Khata No. 153 g, Khesra No. 685, 42 dismil Amit Kumar S/o Rajdev Rai 4100 11.10.2010 6,00,000 4 Mauja-Awawakkarpur, Thana/Patepur, Mahua Vailshali, Khata No. 156, Khesra No.3725,203 dismil Amit Kumar S/o Rajdev Rai 3274 03.05.2011 11,90,000 5 Mauja Barela Jheel, Patepur, Mahua, Vailshali Khata No. 138/32, Khesra No. 829/830, 06 Acre Amit Kumar S/o Rajdev Rai 3896 28.05.2011 17,40,000 6 Mauja - Kiratpur Rajaram, Thana-Bhagwanpur, Lalganj, Khata No.154, Khesra No. 651,9.5 dismil Amit Kumar S/o Rajdev Rai 3488 20.09.2011 4,00,000 7 Majua - Mustafapur, Thana - Guraul, Mahua, Hajipur Khata No. 85....

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....rea-925 sqr Feet (Flat with Parking space) Smt. Sangeeta Rai W/o Amit Kumar 4069 04.04.2016 2000000 3. Mauja-Kiratpur 3 Rajaram, Thana -Bhagwanpur, wanpur, Lalganj, Khata no. 730, Khesra no. 671, Area - 11.25 Dismil Sangeeta Sinha W/o Amit Kumar & Smt Sangeeta Rai W/o Jitendra Kumar (Joint property) 2521 07-05-2008 107000 4. Mauja - Chehrakala Thana- Guraul, Mahua, Hajipur, Khata no. 184, Amended Khata No. 184, 607, Khesra no. 2535, Area-22 d Sangeeta Roy, W/o Amit Kumar & Smt. Sangeeta Rai, W/o Jitendra Kumar (Joint property) 36 03-01-2012 318000 5. Mohalla-Magarhatta, Hajipur, Survey ward-10, Khata no. 355, Khesra no. 58, Old Khesra No. 1552, 1553, 1554, 1555, Area-1 Kattha Sangeeta Roy, W/o Amit Kumar 3418 19.04.2012 2500000 6. Mauja-Kirat Pur Rajaram, Thana -Bhagwanpur, Lalganj, Hajipur, Khata no. 1076, Khesra no. 1336, Area-44 Dismil Sangeeta Roy, W/o Amit Kumar & Smt. Sangeeta Rai, W/o Jitendra Kumar (Joint property) 4150 19/05/2012 364000 7. Mauja-Chehra Kala, Thana- Goraul, Mahua, Vaishali, Khata no. 580/631/228, Khesra no. 712/714/671/708/, Area-38 Dismil Sangeeta Rai W/o Amit Kuma....

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..... 2972910/- (D) Property equal to the value of false claim of agricultural income (in the ITRs of Amit Kumar at Rs. 17974916 and in the ITRs of Sangeeta Roy at Rs. 11665370) and false claim of rent of generator at Rs. 4201760/- collectively valued at Rs. 33842046/- and the cash deposits of Rs. 5220643/-made in the account, Total Rs. 39062689/- (33842046 + 5220643) as per definition of Proceeds of Crime under section 2(1)(u) of PMLA, was liable to attachment. Hence the balance available in following bank accounts of Shri Amit Kumar and Smt. Sangeeta Roy has been attached: Sl. No. Account No. Name of the Account Holder Name of the Bank Balance as on 28.03.2018 1. 465110100015156 Amit Kumar Bank of India 562968 2. 465110110001852 Amit Kumar Bank of India 427104 3. 578510110000003 Amit Kumar Bank of India 356653 4. 1674101013713 Amit Kumar Canara Bank 2080574 5. 7704000100004322 Amit Kumar Punjab National Bank 1966770 6. 465110100018267 Sangeeta Roy Bank of India 1461162 7. 1674101006007 Sangeeta Roy Canara Bank 130141 8. 7704001100000024 Sangeeta Roy P....

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....he fraudulent activities. Accordingly, ED provisionally attached the said properties vide PAO No. 08/2018 dated 31.03.2018, and thereafter filed Original Complaint No.959 of 2018, before the Adjudicating Authority for confirmation of the PAO. Being satisfied with the allegations made in the complaint alongwith relied upon documents, the Adjudicating Authority issued the Show Cause Notice to all the defendants to file reply. Thereafter, hearing the rival submissions, the Ld. Adjudicating Authority passed the Order dated 14.09.2018 confirming the PAO. Aggrieved with the said order, appellants have filed the present appeals. 3. During the arguments, Ld. Counsel for the appellants submitted that the proceeds of crime are not quantified either by the State Police or by the ED and in absence of any such quantification, the whole attachment was made just on assumptions and presumptions. He stressed that in absence of any quantification, the attached properties need to be released. He contended that there is nothing on record that the said properties were acquired by the appellant and his family members by commission of any predicate offences, and hence, the question of generating....