Assistant Director Directorate Of Enforcement, Jaipur Zonal v. Central Bureau Of Investigation, Through Sp Cbi Acu-Iv

Judgment

1. Central Bureau Of Investigation, Through Sp Cbi Acu-Iv Ac-Ii New Delhi

2. Pushya Mitra Singhdeo S/o Late Shri G. Ramchandra, 7/8 Hari Marg Geeta Vihar Maharana Patap Circle Section 22 Pratap Nagar Jagatpura Jaipur Inspector General Assistant Chief Security Commissioner Railway Protection Force North Western Railway Jaipur

3. Smt. Anita Singhdeo W/o Shri Pushya Mitra Singhdeo S/o Late Shri G. Ramchandra, 7/8 Hari Marg Geeta Vihar Maharana Patap Circle Section 22 Pratap Nagar Jagatpura Jaipur ----Respondents For Petitioner(s) : Mr. Akshaya Bhardwaj with Mr. Rajat Sharma for Mr. R.D.Rastogi (ASG) For Respondent(s)

: Mr. Shyam Singh Yadav, Spl.PP for CBI Mr. T.N.Singh for R.No. 2 and 3 HON'BLE MRS. JUSTICE SHUBHA MEHTA Order Pronounced on 04/04/2025 ;g iqujh{k.k ;kfpdk fuxjkdkj lgk;d funs'kd izorZu funs'kky; t;iqj }kjk fopkj.k U;k;ky; fof'k"V U;k;k/kh'k ¼lhchvkbZ½ la[;k&1 t;iqj ds izdj.k fo'ks"k vkijkf/kd izdj.k la[;k 01@2013] fofo/k vkijkf/kd izdj.k la[;k 33@2018 esa ikfjr vkns'k fnukad 18-07-2018 ds fo:) izLrqr dh xbZ gS] ftl vkns'k ds }kjk izorZu funs'kky; dh vksj ls mDr U;k;ky; esa yfEcr fo'ks"k vkijkf/kd izdj.k la[;k 01@2013 ¼lhchvkbZ dh izFke lwpuk fjiksVZ la[;k vkjlh [2025:RJ-JP:8274] (2 of 11) [CRLR-1874/2018] 4¼,½@2009@,lh;w iv) dks fopkj.k gsrq fof'k"V U;k;ky; /ku 'kks/ku fuokj.k vf/kfu;e eas dfeV fd, tkus ds fy, izLrqr izkFkZuk&i= varxZr /kkjk 44 /ku 'kks/ku fuokj.k vf/kfu;e 2002 fnukafdr 15-03-2018 dks fujLr fd;k x;k FkkA fo}ku vf/koDrk fuxjkdkj dk rdZ gS fd izR;FkhZ la[;k&2 o 3 ds fo:) lhchvkbZ U;k;ky; us /kkjk 13 Hkz"Vkpkj fuokj.k vf/kfu;e ds izko/kkuksa ds varxZr izlaKku fy;k vkSj ml lEcU/k esa vkijkf/kd izdj.k la[;k 01@2013 esa mDr U;k;ky; esa fopkj.k py jgk gSA mudk rdZ gS fd blh vijk/k ds vkxe (proceeds) ls lEcfU/kr ,d vU; izdj.k /kkjk 3@4 /ku 'kks/ku fuokj.k vf/kfu;e ds rgr fof'k"V U;k;ky; /ku 'kks/ku fuokj.k vf/kfu;e t;iqj ds U;k;ky; esa py jgk gS ,oa mDr U;k;ky; }kjk vfHk;qDr ds fo:) /kkjk 3@4 /ku 'kks/ku fuokj.k vf/kfu;e ds vijk/kksa esa izlaKku fy;k x;k gSA mudk rdZ gS fd /kkjk 71 /ku 'kks/ku fuokj.k vf/kfu;e }kjk bls vf/kHkkoh izHkko fn;k x;k gSA bl vf/kfu;e dh /kkjk 43] 43¼2½] 44¼1½¼lh½] 44¼1½¼,½ ,oa ¼lh½ ds izko/kkuksa ds vuqlkj vuqlwfpr vijk/kksa dk fopkj.k djus okyk U;k;ky; fof/k ds varxZr ml izdj.k dks fo'ks"k U;k;ky; /ku 'kks/ku fuokj.k vf/kfu;e dks fopkj.k gsrq dfeV djus ds fy, ck/; gSA mudk rdZ gS fd mDr izko/kku vkKkid gSaA mudk rdZ gS fd lhchvkbZ U;k;ky; us muds }kjk izLrqr blh vk'k; ds izkFkZuk&i= fnukad 15-03-2018 dks fujLr dj fn;k gSA mDr vkns'k fof/k ds izko/kkuksa ds loZFkk foijhr ,oa vuqfpr gSA mudk rdZ gS fd mDr vkns'k dks vikLr fd;k tk, rFkk lhchvkbZ U;k;ky; dks funsZf'kr fd;k tk, fd os izdj.k dks fopkj.kkFkZ fof'k"V U;k;ky; /ku 'kks/ku fuokj.k vf/kfu;e esa mikfiZr djsaA vius rdksZa ds leFkZu esa fuEu U;kf;d fofu'p; izLrqr fd,& 1- 2- 3- 4- ¼2023½ 4 ,llhlh 357 jkuk v;wc&cuke&izorZu funs'kky; ¼2023½ ,llhlh vkWuykbu ,llh 375 ds- ,- jmQ 'ksfjQ&cuke&izorZu funs'kky; lhvkjvkj uacj 1620@2021 juthr flag&cuke&if'pe caxky jkT; ,oa vU; ¼dydRrk mPp U;k;ky;½ 2017 ,llhlh vkWuykbu dSy 11069 egs'k vxjokyk&cuke&lgk;d funs'kd izorZu funs'kky; [2025:RJ-JP:8274] (3 of 11) [CRLR-1874/2018] blds foijhr xSj&fuxjkdkj la[;k&2 o 3 tks fd vfHk;qDrx.k gSa] ds fo}ku vf/koDrk dk rdZ gS fd lhchvkbZ U;k;ky; ds le{k yfEcr izdj.k esa vuqlwfpr vijk/k varxZr /kkjk 13 Hkz"Vkpkj fuokj.k vf/kfu;e fnukad 01-04-1996 ls 31-12-2007 ds e/; dkfjr fd;k tkuk crk;k x;k gSA tcfd /ku 'kks/ku fuokj.k vf/kfu;e ds varxZr dkfjr vijk/k esa izlaKku ckn eas fy;k x;k gSA mudk rdZ gS fd ftl vof/k esa /kkjk 13 Hkz"Vkpkj fuokj.k vf/kfu;e dk vijk/k dkfjr djuk crk;k x;k gS ml le; /ku 'kks/ku fuokj.k vf/kfu;e ds izko/kkuksa ds varxZr mDr vijk/k ¼/kkjk 13 Hkz"Vkpkj fuokj.k vf/kfu;e½ vf/klwfpr ugha Fkk vkSj bl dkj.k ls bls Hkwry{kh izHkko ugha fn;k tk ldrk gS rFkk blh dkj.k nksuksa gh vijk/kksa ds lEcU/k esa fopkj.k fof'k"V U;k;ky; /ku 'kks/ku fuokj.k vf/kfu;e }kjk gh fd;k tkuk vko';d ugha gSA mudk rdZ gS fd lhchvkbZ U;k;ky; esa Hkz"Vkpkj fuokj.k vf/kfu;e ds varxZr tks fopkj.k py jgk gS] mlesa dbZ lk{khx.k ds dFku ys[kc) gks pqds gSa rFkk 7 o"kZ dh vof/k Hkh O;rhr gks pqdh gS] vr% bl izØe ij izdj.k dks fopkj.k gsrq /ku 'kks/ku fuokj.k vf/kfu;e ds fof'k"V U;k;ky; esa fHktok, tkus ls mUgsa {kfr gksxhA mudk ;g Hkh rdZ gS fd bl U;k;ky; us fnukad 09-08-2018 dks ,dyihB fofo/k nkf.Md ;kfpdk la[;k 2097@2018 esa ;g izs{k.k fd;k gS fd /ku 'kks/ku fuokj.k vf/kfu;e ds fo'ks"k U;k;ky; }kjk tks izlaKku lEcU/kh vkns'k ikfjr fd;k gS] og ekuuh; mPpre U;k;ky; }kjk fo'ks"k vuqefr ;kfpdk ¼vkijkf/kd½ la[;k 4466@2017 izorZu funs'kky;&cuke&vkscqykiqje ekbfuax dEiuh izkbZosV fyfeVsM esa ikfjr fd, tkus okys vkns'k ds v/khu jgsxkA mudk rdZ gS fd ekuuh; mPpre U;k;ky; ds mDr izdj.k esa /ku 'kks/ku fuokj.k vf/kfu;e ds varxZr vuqlwfpr vijk/kksa ds Hkwry{kh izHkko ds lEcU/k esa iz'u yfEcr gS vkSj ;fn ekuuh; mPpre U;k;ky; vius fu.kZ; esa bls Hkwry{kh izHkko ugha nsrk gS rks /ku 'kks/ku fuokj.k vf/kfu;e ds varxZr py jgh orZeku dk;Zokgh dk vk/kkj gh lekIr gks tk,xkA mudk ;g Hkh rdZ gS fd fopkj.k U;k;ky; ds vkns'k esa dksbZ voS/krk ugha gSA iqujh{k.k ;kfpdk fujLruh; gS] fujLr dh tk,A izR;FkhZ la[;k&1 dsUnzh; vUos"k.k C;wjks ds fof'k"V yksd vfHk;kstd dk rdZ gS fd tc vkykSP; vkns'k fnukad 18-07-2018 ikfjr fd;k x;k Fkk rc [2025:RJ-JP:8274] (4 of 11) [CRLR-1874/2018] izkFkZuk&i= dk mudh vksj ls fojks/k fd;k x;k Fkk ijUrq mlds i'pkr~ ekuuh; mPpre U;k;ky; us vius fofHkUu U;kf;d fofu'p;ksa ¼tks fd fo}ku vf/koDrk fuxjkdkj dh vksj ls izLrqr fd, x, gSa½ esa fof/k dh fLFkfr dks Li"V fd;k x;k gS vkSj ml vuq:i lhchvkbZ U;k;ky; esa yfEcr izdj.k la[;k 01@2013 dks fopkj.k gsrq /ku 'kks/ku fuokj.k vf/kfu;e ds fof'k"V U;k;ky; esa fHktok;k tkuk fof/k lEer gSA mudk rdZ gS fd lhchvkbZ ds U;k;ky; dks mDr izdj.k dks /ku 'kks/ku fuokj.k vf/kfu;e ds fof'k"V U;k;ky; dks fopkj.k ds fy, mikfiZr djuk pkfg, vkSj ;fn bl U;k;ky; }kjk ;g iqujh{k.k ;kfpdk Lohdkj dh tkrh gS rks mUgsa dksbZ vkifRr ugha gSA fuxjkdkj ds fo}ku vf/koDrk us xSj&fuxjkdkj la[;k&2 o 3 ds fo}ku vf/koDrk ds rdksZa dk mRrj izLrqr djrs gq, rdZ fn;k fd Hkz"Vkpkj fuokj.k vf/kfu;e ds vijk/k i'pkrorhZ izØe ij vf/klwfpr gksus ds mijkUr Hkh /ku 'kks/ku fuokj.k vf/kfu;e ds fof'k"V U;k;ky; }kjk gh izdj.k fopkfjr fd;k tk,xkA vius bl rdZ ds leFkZu esa mudh vksj ls fuEu U;kf;d fofu'p; izLrqr fd;k& ¼2023½ 12 ,llhlh 1 fot; enuyky pkS/kjh ,oa vU;&cuke&;wfu;u vkWQ bf.M;k ,oa vU; geus mHk; i{kksa ds rdZ&fordZ ij euu fd;kA izLrqr U;kf;d n`"VkUrksa dk llEeku v/;;u fd;kA i=koyh dk /;kuiwoZd v/;;u fd;kA izdj.k esa ;g Lohd`r rF; gSa fd xSj&fuxjkdkj la[;k&2 o 3 ds fo:) /kkjk 13 Hkz"Vkpkj fuokj.k vf/kfu;e ds vijk/kksa ds lEcU/k esa fopkj.k fof'k"V U;k;ky; ¼lhchvkbZ½ la[;k&1 t;iqj ds U;k;ky; esa py jgk gS rFkk bl izdj.k ls lEcfU/kr vijk/k fnukad 01-04-1996 ls fnukad 31-12-2007 rd dkfjr fd;k tkuk crk;k gSA blh vijk/k ds vkxe ¼proceeds½ ds lEcU/k esa /kkjk 3 o 4 /ku 'kks/ku fuokj.k vf/kfu;e ds izko/kkuksa ds varxZr xSj&fuxjkdkj la[;k&2 o 3 ds fo:) fof'k"V U;k;ky; /ku 'kks/ku fuokj.k vf/kfu;e t;iqj }kjk izlaKku fy;k x;k gSA /ku 'kks/ku fuokj.k vf/kfu;e dh /kkjk 71 ds varxZr fuEu izko/kku gSa%& [2025:RJ-JP:8274] (5 of 11) [CRLR-1874/2018] 71- Act to have overriding effect- The provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force. mDr izko/kku ls Li"V gS fd mDr vf/kfu;e ds izko/kku vU; vf/kfu;eksa ds izko/kkuksa ij vf/kHkkoh izHkko j[krs gSaaA vf/kfu;e dh /kkjk 43 ds varxZr vf/kfu;e ds varxZr dkfjr vijk/kksa dk fof'k"V U;k;ky; }kjk fopkj.k fd, tkus lEcU/kh izko/kku gSaaA /kkjk 43¼2½ /ku 'kks/ku fuokj.k vf/kfu;e esa fof'k"V U;k;ky; dh vf/kdkfjrk ds lEcU/k esa fuEu izko/kku gSa%& 43- Special Courts.-(1) ................... (2)- While triying an offence under this Act, a Special Court shall also try an offence, other than an offence referred to in sub-section (1), with which the accused may, under the Code of Criminal Procedure, 1973 (2 of 1974), be charged at the same trial. vf/kfu;e dh /kkjk 44¼1½¼,½ ,oa ¼lh½ esa fuEu izko/kku gSa%&

44. Offences triable by Special Courts.-(1) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974),- (a) an offence punishable under section 4nd any scheduled offence connected to the offence under that section shall be triable by the Special Court constituted for the area in which the offence has been committed: Provided that the Special Court, trying a scheduled offence before the commencement of thif Act, shall continue to try such scheduled offence;or (c) if the court which has taken cognizance of the scheduled offence is other than the Special Court which has taken cognizance of the complaint of the offence of money-laundering under sub clause (b), it shall, on an application by the authority authorized to file a complaint under this Act, commit the case relating to the scheduled offence to the [2025:RJ-JP:8274] (6 of 11) [CRLR-1874/2018] Special Court and the Special Court shall, on receipt of such case proceed to deal with it from the stage at which it is committed. mDr izko/kkuksa ls ;g Li"Vr% izdV gks jgk gS fd vf/kfu;e ds varxZr vuqlwfpr vijk/k tks fd vU; U;k;ky; }kjk fopkj.kh; vijk/k ls lEcfU/kr gSa mudk fopkj.k Hkh fof'k"V U;k;ky; }kjk gh fd;k tk,xk vkSj ;fn dksbZ vU; U;k;ky; ,sls vuqlwfpr vijk/k dk izlaKku ysrk gS rks og ekeys dks fof'k"V U;k;ky; dks fopkj.k ds fy, mikfiZr dj nsxk rFkk fof'k"V U;k;ky; ftl izØe ij ekeyk mikfiZr fd;k tk jgk gS] mlh izØe ls vkxs dk;Zokgh djsxkA ekuuh; mPpre U;k;ky; us mDr izko/kku dks vkKkid ekuk gS vkSj vius fofu'p; jkuk v;wc&cuke&izorZu funs'kky; esa fuEu O;oLFkk nh gS%& What is dealt with by Section 44(1)(a) is a situation where there is no complication. Section 44(1)(a) lays down the most fundamental rule relating to territorial jurisdiction, by providing that an offence punishable under Section 4 of the PMLA and any scheduled offence connected to the same shall be triable by the Special Court constituted for the area in which the offence has been committed. It is relevant to note that Section 44(1)(a) uses the expression “offence” in three places in contradistinction to the expression “scheduled offence” used only once. This usage is not without significance. In all three places where the word “offence” alone is used, it connotes the offence of money- laundering. The place where the expression “scheduled offence” is used, it connotes the predicate offence. By prescribing that an offence punishable under Section 4 of the PMLA and any scheduled offence connected to the same shall be triable by the Special Court constituted for the area in which “the offence” has been committed, Section 44(1) (a) makes it crystal clear that it is the Special Court constituted under Section 43(1), which will be empowered to try even the scheduled offence connected to the same. [2025:RJ-JP:8274] (7 of 11) [CRLR-1874/2018] After mapping out/laying down such a general but fundamental rule, the Act then proceeds to deal with a more complicated situation in Section 44(1)(c). The question as to what happens if the Court which has taken cognizance of the scheduled offence is other than the Special Court which has taken cognizance of the offence of money-laundering, is what is sought to be answered by clause (c) of sub-section (1) of Section. If the Court which has taken cognizance of the scheduled offence is different from the Special Court which has taken cognizance of the offence of money-laundering, then the authority authorised to file a complaint under PMLA should make an application to the Court which has taken cognizance of the scheduled offence. On the application so filed, the Court which has taken cognizance of the scheduled offence, should commit the case relating to the scheduled offence to the Special Court which has taken cognizance of the complaint of money- laundering. Therefore, it is clear that the trial of the scheduled offence should take place in the Special Court which has taken cognizance of the offence of money-laundering. In other words, the trial of the scheduled offence, insofar as the question of territorial jurisdiction is concerned, should follow the trial of the offence of money-laundering and not vice versa. A careful dissection of clauses (a) and (c) of sub-section (1) of Section 44 shows that they confer primacy upon the Special Court constituted under Section 43(1) of the PMLA. These two clauses contain two Rules, namely, (i) that the offence punishable under the PMLA as well as a scheduled offence connected to the same shall be triable by the Special Court constituted for the area in which the offence of money-laundering has been committed; and (ii) that if cognizance has been taken by one Court, in respect of the scheduled offence and cognizance has been [2025:RJ-JP:8274] (8 of 11) [CRLR-1874/2018] taken in respect of the offence of money-laundering by the Special Court, the Court trying the scheduled offence shall commit it to the Special Court trying the offence of money- laundering. Once this combined scheme is understood, it will be clear that in view of the specific mandate of clauses (a) and (c) of sub- section (1) of Section 44, it is the Special Court constituted under the PMLA that would have jurisdiction to try even the scheduled offence. Even if the scheduled offence is taken cognizance of by any other Court, that Court shall commit the same, on an application by the concerned authority, to the Special Court which has taken cognizance of the offence of money- laundering. This answers the first question posed before us. ;gh O;oLFkk ekuuh; mPpre U;k;ky; ds }kjk vU; U;kf;d fofu'p; ds0,0 jmQ 'ksfjQ&cuke&izorZu funs'kky; esa Hkh nh xbZ gSA orZeku ekeys esa Hkz"Vkpkj fuokj.k vf/kfu;e dh /kkjk 13 ds varxZr vijk/k ds vkxeksa ls gh izdj.k la[;k 02@2016 /kkjk 3 o 4 /ku 'kks/ku fuokj.k vf/kfu;e lEcfU/kr gSA /kkjk 13 Hkz"Vkpkj fuokj.k vf/kfu;e ds vijk/k dk izlaKku fof'k"V U;k;ky; ¼lhchvkbZ½ la[;k&1 t;iqj }kjk fy;k x;k gS vkSj izdj.k dk fopkj.k ml U;k;ky; esa py jgk gS] tcfd /kkjk 3 o 4 /ku 'kks/ku fuokj.k vf/kfu;e ls lEcfU/kr izdj.k esa izlaKku fof'k"V U;k;ky; /ku 'kks/ku fuokj.k vf/kfu;e }kjk fy;k x;k gS rFkk izdj.k dk fopkj.k mlh U;k;ky; esa py jgk gSA /kkjk 44 /ku 'kks/ku fuokj.k vf/kfu;e esa of.kZr l{ke vf/kdkjhx.k dh vksj ls /kkjk 13 Hkz"Vkpkj fuokj.k vf/kfu;e ds varxZr fopkfjr fd, tk jgs ekeys dks fof'k"V U;k;ky; ¼lhchvkbZ½ la[;k&1 t;iqj ds U;k;ky; ls fof'k"V U;k;ky; /ku 'kks/ku fuokj.k vf/kfu;e esa fopkj.k gsrq mikfiZr fd, tkus dh izkFkZuk dh xbZ Fkh] ftls vkykSP; vkns'k ls fujLr fd;k x;k gSA tSlk fd Åij of.kZr U;kf;d fofu'p;ksa esa O;oLFkk nh xbZ gS fd ;fn vuqlwfpr vijk/k dk izlaKku vU; U;k;ky; }kjk Hkh fy;k x;k gS rks Hkh ml U;k;ky; ds fy, ;g vkKkid gS fd og izdj.k dks fopkj.k ds fy, fof'k"V U;k;ky; /ku 'kks/ku fuokj.k vf/kfu;e dks mikfiZr djsA [2025:RJ-JP:8274] (9 of 11) [CRLR-1874/2018] ;g lgh gS fd /kkjk 13 Hkz"Vkpkj fuokj.k vf/kfu;e dk vijk/k /ku 'kks/ku fuokj.k vf/kfu;e ds Hkkx ^^,^^ dh vuqlwph esa i'pkrorhZ izØe ij vf/klwfpr gqvk gS ijUrq fQj Hkh mldks fopkj.k ds fy, fof'k"V U;k;ky; /ku 'kks/ku fuokj.k vf/kfu;e dks mikfiZr fd;k tkuk gh vkKkid gS] tSlk fd ekuuh; mPpre U;k;ky; us vius vU; U;kf;d fofu'p; fot; enuyky pkS/kjh&cuke&;wfu;u vkWQ bf.M;k ,oa vU; esa fuEu izdkj ls fu.khZr fd;k gS& Needless to mention that such process or activity can be indulged in only after the property is derived or obtained as a result of criminal activity (a scheduled offence). It would be an offence of money- laundering to indulge in or to assist or being party to the process or activity connected with the proceeds of crime; and such process or activity in a given fact situation may be a continuing offence, irrespective of the date and time of commission of the scheduled offence. In other words, the criminal activity may have been committed before the same had been notified as scheduled offence for the purpose of the 2002 Act, but if a person has indulged in or continues to indulge directly or indirectly in dealing with proceeds of crime, derived or obtained from such criminal activity even after it has been notified as scheduled offence, may be liable to be prosecuted for offence of money- laundering under the 2002 Act — for continuing to possess or conceal the proceeds of crime (fully or in part) or retaining possession thereof or uses it in trenches until fully exhausted. The offence of money- laundering is not dependent on or linked to the date on which the scheduled offence or if we may say so the predicate offence has been committed. The relevant date is the date on which the person indulges in the process or activity connected with such proceeds of crime. These ingredients are intrinsic in the original provision (Section 3, as amended until 2013 and were in force till 31.7.2019); and the same has been [2025:RJ-JP:8274] (10 of 11) [CRLR-1874/2018] merely explained and clarified by way of Explanation vide Finance (No.2) Act, 2019. Thus understood, inclusion of Clause (ii) in Explanation inserted in 2019 is of no consequence as it does not alter or enlarge the scope of Section 3 at all. tgka rd xSj&fuxjkdkj la[;k&2 o 3 ds bl rdZ dk iz'u gS fd ;fn ekuuh; mPpre U;k;ky; vius izdj.k fo'ks"k vuqefr ;kfpdk la[;k 4466@2017 esa /ku 'kks/ku fuokj.k vf/kfu;e ds varxZr vuqlwfpr vijk/kksa ds lEcU/k esa Hkwry{kh izHkko ugha nsrk gS rks izlaKku vkns'k gh lekIr gks tk,xk] rks ;g rdZ Hkh Lohdkjs tkus ;ksX; ugha gS D;kasfd U;k;ky; dks fof/k dh vkt dh fLFkfr ds lEcU/k esa gh fu.kZ; ysuk gS] Hkfo"; esa D;k vkns'k gksxk vkSj izlaKku vkns'k jgsxk vFkok ugha] ds lEcU/k esa bl U;k;ky; dks dksbZ fu.kZ; ugha nsuk gSA oSls Hkh /ku 'kks/ku fuokj.k vf/kfu;e dk izlaKku vkns'k bl U;k;ky; ds le{k pqukSrh ds v/khu ugha gSA tgka rd xSj&fuxjkdkj la[;k&2 o 3 ¼vfHk;qDrx.k½ ds fo}ku vf/koDrk ds bl rdZ dk iz'u gS fd lhchvkbZ U;k;ky; esa /kkjk 13 Hkz"Vkpkj fuokj.k vf/kfu;e ds izdj.k esa dbZ lk{khx.k ijhf{kr gks pqds gSa vkSj yxHkx lkr o"kZ dh vof/k ls fopkj.k py jgk gS rks muds bl rdZ esa dksbZ lkj ugha gS] D;ksafd /kkjk 44¼1½¼lh½ /ku 'kks/ku fuokj.k vf/kfu;e esa ;g Li"V :i ls fu.khZr fd;k x;k gS fd ekeyk mikfiZr gksdj izkIr gksus ij fof'k"V U;k;ky; mlh izØe ls vkxs dk;Zokgh djus ds fy, vxzlj gksxk] ftl izØe ij izdj.k mls izkIr gqvk gSA ,slh fLFkfr esa izdj.k mikfiZr fd, tkus ls xSj&fuxjkdkj la[;k&2 o 3 fdlh izdkj ds dksbZ vf/kdkj foijhrr% izHkkfor gksus okys ugha gSaaA tSlk fd Åij foospu fd;k x;k gS] vuqlwfpr vijk/k dk izlaKku fof'k"V U;k;ky; ¼lhchvkbZ½ la[;k&1 t;iqj }kjk ysdj izdj.k esa dk;Zokgh dh tk jgh gS tcfd mlh vijk/k ls lEcfU/kr vkxeksa (proceeds) ls lEcfU/kr /kkjk 3 o 4 /ku 'kks/ku fuokj.k vf/kfu;e ds vijk/k dk izlaKku ysdj fof'k"V U;k;ky; /ku 'kks/ku fuokj.k vf/kfu;e }kjk dk;Zokgh dh tk jgh gSA fof'k"V U;k;ky; dks vuqlwfpr vijk/kksa ds lEcU/k esa fopkj.k djus dh vf/kdkfjrk gSA bl lEcU/k esa fof/k ds izko/kkuksa ds vuq:i esa izorZu funs'kky; dh vksj ls izkFkZuk&i= is'k fd;k x;k Fkk [2025:RJ-JP:8274] (11 of 11) [CRLR-1874/2018] ftls fo}ku fof'k"V U;k;ky; ¼lhchvkbZ½ la[;k&1 t;iqj us /kkjk 44¼1½¼lh½ /ku 'kks/ku fuokj.k vf/kfu;e ds izko/kkuksa ds fo:) fujLr fd;k gSA bl izdkj mDr vkns'k gekjs fopkj ls la/kkfjr fd, tkus ;ksX; ugha gS] vikLr fd, tkus ;ksX; gSA vr% ;g iqujh{k.k ;kfpdk Lohdkj dh tkdj fo}ku fof'k"V U;k;ky; ¼lhchvkbZ½ la[;k&1 t;iqj }kjk fo'ks"k vkijkf/kd izdj.k la[;k&01@2013 esa izLrqr izkFkZuk&i= dks fujLr fd, tkus lEcU/kh ikfjr vkns'k fnukad 18-07-2018 vikLr fd;k tkrk gSA izorZu funs'kky; dh vksj ls izLrqr mDr izkFkZuk&i= Lohdkj fd;k tkrk gS rFkk fof'k"V U;k;ky; ¼lhchvkbZ½ la[;k&1 t;iqj dks funsZf'kr fd;k tkrk gS fd os izdj.k la[;k 01@2013 dks /kkjk 44 ih,e,y, ds izko/kkuksa ds varxZr fof'k"V U;k;ky; /ku 'kks/ku fuokj.k vf/kfu;e t;iqj dks mikfiZr djsa rFkk fof'k"V U;k;ky; /ku 'kks/ku fuokj.k vf/kfu;e t;iqj izdj.k mikfiZr gksdj izkIr gksus ij fof/k vuqlkj mDr izdj.k dk Hkh fopkj.k djsA rnuqlkj iqujh{k.k ;kfpdk fuLrkfjr dh tkrh gSA LFkxu ,oa vU; dksbZ izkFkZuk&i= ;fn yfEcr gks rks os Hkh mDrkuqlkj fuLrkfjr fd, tkrs gSaaA (SHUBHA MEHTA),J AJAY KUMAR SINGHAL /68