Arvind Singh Chandel, J.—Since in both the writ petitions, common issues are involved, hence these writ petitions are being decided by this common order.

2. Cr.W.J.C. No 1613 of 2024 has been filed by the petitioner seeking quashing of Daudnagar PS Case No 047 of 2024 dated 08.02.2024 registered for the offence punishable under Sections 379 and 420 of the IPC and Rule 56 of Bihar Minerals (Concession, Prevention of illegal Mining, Transportation and Storage) Rules, 2021 (hereinafter referred as the 2019 Rules) and Cr.W.J.C. No 1597 of 2024 has been filed seeking quashing of Dehri Town PS Case No 115 of 2024 dated 13.02.2024 registered for the offence punishable under Sections 379 and 420 of the IPC.

3. In both the petitions, the petitioner is common which is a company incorporated under the Companies Act. Dehri Town PS Case No 115 of 2024 is based upon the written complaint made by Anil Kumar, Assistant Director, District Mining Office, Rohtas and Daudnagar PS Case No 047 of 2024 is based upon the written complaint submitted by the informant Vikas Kumar, Assistant Director, District Mining Office, Aurangabad.

Facts of the case.

4. The petitioner, in both the petitions, i.e., Aditya Multicom Private Limited was minerals concessionaire of sand ghats in the entire districts of Aurangabad and Rohtas from 2015 to 2019 for excavation and sale of sand. After completion of initial settlement period of five years, several extensions were granted to the petitioner till 30.09.2021. It is further pleaded that on 20.04.2021, petitioner surrendered its settlement. Petitioner had obtained K Licence in terms of Rule 39 of the 2019 Rules in Aurangabad and Rohtas for storage of sand beyond the leasehold area. It is further pleaded that the sand stocked at K Licence was royalty paid. After surrender of the settlement, generation of E-Challans was suspended/blocked from 01.05.2021. The petitioner requested the authorities of Mining Department to conduct physical verification of the sand stocked at K Licence sites and allow it to sell the same. However, no verification was conducted and the K Licenses in both the districts were cancelled. Subsequently, the Mining Department instituted several FIRs against the petitioner alleging that it had misappropriated the sand from K Licence site and sold the same without issuance of etransit challans and cause revenue loss to the Government. Details of the said FIRs have been mentioned in paragraph 20 of both the writ petitions. It was further pleaded that in the meantime, the Directorate of Enforcement (hereinafter referred to as the ED) instituted ECIR bearing PTZO/07/22 dated 10.01.2022 under the Prevention of Money Laundering Act, 2002. Allegedly, during investigation, the ED obtained information from the Income Tax Department which was gathered during the raid conducted by the Income Tax Department on another Company. On the basis of such information, the ED came to the conclusion that for the period from April, 2020 to August 2020, sand worth Rs 90,92,71,400/- was sold from the sand ghats of Aurangabad and Rohtas and on comparison of the same with the information provided by the Mining Department, it appeared that sand worth Rs 38,71,46,070/- had been sold without generation of e-transit challans which has caused revenue loss to the public exchequer. The above information was shared by the ED with the Mining Department and on the basis of the said information received from the ED, both the above mentioned FIRs have been lodged against the petitioner alleging that the petitioner has, during the period April 2020 to August 2020, transported sand worth Rs 38,71,46,070/- without generation of e-transit challans.

5. It is submitted by the learned counsel for the petitioner that from bare perusal of the FIRs in both the writ petitions, it reveals that it has been lodged merely on the basis of information supplied by the ED relying on unsubstantiated information gathered from the documents seized by the Income Tax