TaxTMI 
TaxTMI 
2026 (5) TMI 1167
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....e Director General of Police Anti-Corruption Bureau & Economic Offences Wing, Chhattisgarh pertaining to predicate offence discovered during money laundering in investigation File No. ECIR/RPZO/09/2022 was made under Section 66(2) of the Prevention of Money Laundering Act, 2002 (for short "the PMLA"). Thereafter, an offence bearing FIR No. 03/2024 has been registered on 17.01.2024 at Police Station ACB/EOW Raipur (C.G.) against 35 accused persons namely Smt. Saumya Chaurasiya, Sameer Bisnoi, Smt. Ranu Sahu, Sandeep Kumar Nayak, Shivshankar Nag, Suryakant Tiwari, Manish Upadhyay, Roshan Kumar Singh, Nikhil Chandrakar, Rahul Singh, Parekh Kurre, Moinuddin Qureshi, Virendra Jaiswal, Rajnikant Tiwari, Hemant Jaiswal, Joginder Singh, Nawneet Tiwari, Deepesh Taunk, Devendra Dadsena, Rahul Mishra, Ramgopal Agrawal, Devendra Singh Yadav, Shishupal Sori, Rampratap Singh, Vinod Tiwari, Amarjeet Bhagat, Chandradeo Prasad Rai, Brashpat Singh, Idrish Gandhi, Gulab Kamro, Shri U.D. Minj, Sunil Kumar Agrawal, Jai, Chandraparakash Jaiswal, Laxmikant Tiwari & others. 3. Immediately after registration of the FIR, the Police duly investigated the matter. From the investigation conducted so far, it....
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....rector, Directorate of Geology and Mining, issued an order on 15.07.2020 making it mandatory for coal traders and transporters to obtain NOC from the District Mineral Office before transporting coal from SECL mines. Through this order, the process of collecting illegal coal levy of Rs. 25/- per tonne was initiated by pressuring coal traders and transporters. By exerting pressure and influence upon officials of the Commercial Tax Department, Shri Anil Tuteja caused GST raids to be conducted on various firms/institutions of coal traders and transporters, thereby forcing them to pay illegal coal levy of Rs. 25/- per tonne. Thus, the illegal coal levy mechanism continued smoothly and without obstruction. 5. It is also the case of the prosecution that the applicant was an administrative officer and was working as Deputy Secretary in the Industry Department Government of Chhattisgarh. He played an active and influential role in various meetings and discussions and, using his position and influence, effectively protected and strengthened the illegal coal levy collection mechanism. Through his influence, he maintained control over the operational process of illegal coal levy collection ....
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.... would further submit that in reply the State has taken the stand in para 7 that anonymous complaint filed by Shri Anil Tuteja in July 2020 regarding errors in the online coal transportation system, is incorrect. As such, the complaint cannot be used against the present applicant, therefore, the case projected by the prosecution has no legs to stand. He would further submit that there is no complaint placed on record by the prosecution to substantiate their stand. Thus, the prosecution case is totally false and imaginary. 8. He would further submit that the submission made in para 8 of reply filed by the State regarding allegations that the present applicant is influential official and he was responsible for GST raids to be conducted on various firms/institutions of coal traders and transporters, thereby forcing them to pay illegal coal levy of Rs,. 25/- per tonne is without foundation laid down by the prosecution and totally imaginary case has been projected by the prosecution against the applicant. 9. He would further submit that the submission made in para 13 of the reply of the State against the present applicant that Sameer Vishnoi was assured that he will be posted as p....
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.... actually investigation being carried out since 2022 reveal their true intention to hold the Coal Levy FIR in reserve to ensure the Applicant's arrest the moment, he secures bail in any existing matter. The agencies are using these cases as an 'insurance arrest' mechanism to perpetuate and evergreen his custody without trial. Applicant has serious anticipation and apprehension that the Coal Levy will now be used as back-up tool in order to evergreen the arrest of the Applicant. He would further submit that the co-accused persons namely Ranu Sahu, Suryakant Tiwarii, Sameer Vishnoi and Saumya Chaurasiya have already been granted bail by the Hon'ble Supreme Court vide order dated 29-5-2025 passed in SLP (Cri) No. 15941 of 2024, therefore, the present applicant is entitled to get anticipatory bail on the ground of parity. 12. He would further submit that it is well settled provisions of law that the statements recorded under Sections 161 & 164 of the Cr.P.C. are not admissible in law. He would further submit that the statement of co-accused person is an extremely weak piece of evidence and cannot be treated as substantive evidence as against the other co-accused persons ....
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....al machinery and private intermediaries for unlawful financial gain. The material collected in relation to other serious scams, including NAN scam, DMF scam, coal levy scam, liquor scam, manpower-related scam and Mahadev App scam, prima-facie indicates that the applicant was not an occasional or isolated participant, but was allegedly one of the central administrative figures around whom different illegal mechanisms were operated. This aspect is highly relevant for considering the present anticipatory bail application, as it shows the applicant's influence over official channels, his capacity to affect witnesses and records, and the possibility of obstruction in further investigation. 17. He would further submit that supplementary statement of co-accused Shri Sameer Vishnoi, IAS, materially strengthens the prosecution case against the present applicant and prima facie reveals that the present applicant was not a mere peripheral officer, but was exercising deep and unlawful influence over postings, functioning and decision-making of key officers of the State Government. Shri Sameer Vishnoi has specifically stated that on the reference of Smt. Soumya Chaurasia he contacted and....
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....0. He would further submit that the grounds urged by the applicant is false and frivolous, and the applicant is not entitled to the relief as prayed for. The instant application is liable to be dismissed as the same is devoid of merit and substance. The applicant has not made out any ground on which the instant anticipatory bail application of the present applicant under Section 482 of the Bharatiya Nagarik Suraksha Sanhita, 2023 can be allowed. It is further submitted that there is a strong prima facie case against the present applicant/accused and the matter is under further investigation, and the police shall file supplementary charge-sheet after collection of further evidence against other co-accused persons involved in the crime at a later stage. Looking to the conspiracy and crime committed by the applicant in connivance with the other co-accused, the instant application deserves to be rejected. 21. I have heard learned counsel for the parties and perused the case diary with utmost circumspection. 22. From perusal of FIR and the material available in the case diary, involvement of the applicants in commission of offence under Section 7, 7A & 12 of the PC Act, is prima f....
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....gation has also been levied against the applicant for his involvement in various cases like Rice Milling case, DMF case, Liquor scam, NAN scam and Mahadev Betting App scam, which is sufficient ground for rejection of present anticipatory bail as it denotes the criminal antecedents of the applicant. 26. From the above stated factual and legal matrix and also considering that the economical offence is committed with deliberate design with an eye on personal profit regardless to the consequence to the community and also considering that it ruins the economy of the State with cool calculation and deliberate design. 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. 27. Again Hon'ble the Supreme Court in case of Ramesh Bhavan Rathod Vs. Vishanbhai Hirabhai Makwana (Koli) & another [(2021) 6 SCC 230] has held that for declining bail application, the Court should consider whether there is any prima facie or reasonable ground to believe that the accused had comm....