TaxTMI 
TaxTMI 
2026 (9) TMI 1924
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....batch of appeals have been preferred under Section 26 of the Prevention of Money Laundering Act, 2002 (in short "the Act of 2002") to challenge the order dated 13.08.2024 passed by the Adjudicating Authority confirming the Provisional Attachment Order dated 04.03.2024. 2. It is a case where multiple FIRs were lodged against Shri Pratyush Shukla, a representative of Dr. Zakir Hussain Memorial Trust (in short "the Trust") and others across 17 different districts of Uttar Pradesh. It was for the offences under Sections 120-B, 409, 420, 467, 468 and 471 of the IPC, 1860. The police conducted investigation and filed charge sheets in all the 17 cases against Athar Farooqui @ Mohd. Athar, Secretary of the Trust and Mrs. Louise Khurshid, the the....
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....crime in their hands, an order for provisional attachment of the properties of the Trust was caused. It was sent to the Adjudicating Authority for its confirmation by invoking Section 5 of the Act of 2002 and has been confirmed by the Adjudicating Authority after a notice under Section 8(1) of the Act of 2002. Aggrieved by the provisional attachment of the properties and its confirmation, the appeals have been preferred by the appellants. Arguments of counsel for the appellants: 5. The learned counsel for the appellants submitted that the impugned order to confirm the provisional attachment of the properties has been passed in ignorance of the submissions made by the appellants and supported material submitted before the Adjudicating ....
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....ent of the properties for the equivalent value in ignorance of the plea raised by the appellants. The Adjudicating Authority also confirmed the Provisional Attachment Order without recording any finding in reference to the allegations and in ignorance of the plea raised by the appellants. A cyclostyled order has been passed by the Adjudicating Authority. The prayer was accordingly made to cause interference in the impugned order and allow the appeals as a consequence thereof. 9. The learned counsel for the appellants did not raise any other argument than referred to above. It is despite an opportunity to raise any other legal or factual issue. The learned counsel for the appellants showed his satisfaction to the issues raised by him for ....
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....ion, it was found that fake documents were submitted to support the claim for distribution of fitting aids and appliances in the camps said to have been organized by the appellants. The appellants produced fake documents to support distribution of fitting aids and appliances in different camps said to have been organized throughout the State of Uttar Pradesh. The documents were thoroughly examined by the respondents, and it was found that in 17 districts, no camp was organized by the appellants. In fact, equipment disbursement camps were not organized in most of the districts of Uttar Pradesh, rather the signatures of the officers on the Test Check Reports were found forged. It is coupled with the fact that after receipt of the Grant-in-Aid....
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....s of the officers. They have denied their signatures on the documents. It is coupled with the fact that even the beneficiaries/disabled persons have denied for receipt of the fitting Aids and Appliances. Therefore, the counsel for the appellants could not defend main allegation levelled against the appellants regarding non-distribution of fitting Aids and Appliances. 15. If the fitting aids and appliances have been purchased, though it has been doubted, it may have been transferred or used for the purpose other than for disabled persons. The fact would not end here for the reason that no explanation for transfer of an amount of Rs. 20,82,795/- in the bank account of late Shri Pratyush Shukla has been given. His statement could not be rec....