The status of an approver in a related criminal case can preclude implication in a separate case under the Prevention of Money Laundering Act.

JUDGMENT :

Shampa Dutt (Paul), J.

1. The present revision has been preferred by the Enforcement Directorate challenging the order dated 03.10.2019 passed by the Spl Judge (C.B.I.) Court No. 3, Calcutta and Spl Judge PMLA Calcutta in ML Case no. 02 of 2017 discharging the accused Sri Raj Gopal Kankani from the case upon allowing the petition under Section 227 of the Code of the Criminal Procedure, 1973.

FACTS:-

2. The petitioner’s case is that a Telephonic information was received by the Accounts Section of Tinsukia Division of N.F Railway in early January 2009 that one MICR Cheque bearing No. 100008 of Reserve Bank of India, Kolkata pertaining to Divisional Accounts Officer, Tinsukia was required to be cleared and advise was solicited in this regard whether the Bank Branch can clear the cheque amounting to Rs. 12,28,750/- in favour of one Rantu Sharmah through his account in SBI, Dispur Branch. On checking it was found that no such cheque had been issued by the Accounts Section. On further checking it was found that a fraud had been committed and the Railway Authority immediately advised Reserve Bank of India to stop payment of all cheques bearing numbers from 100001 to 100050.

3. A complaint No Z/vig/Estt/2009 dated 13.01.2009 was lodged by the Chief Vigilance officer, N.F Railways, Maligaon and on that basis the Central Bureau of Investigation, ACO, Guwahati registered a case vide FIR No. 0172009A001 dated 20.01.2009 against 6 (Six) accused persons including the opposite party under Sections 120B, 409, 467, 471 of IPC and Section 13(2) read with 13(1)(c) & (d) of Prevention of Corruption Act 1988 for fraudulent encashment of Railway cheques against the accused persons.

4. The C.B.I., ACB, Guwahati submitted Charge sheet No. RC 0172009 A0001 (RC-1 (A) 2009- GWH) dt 25.09.2010 before the Ld. Court of 3rd Spl Judge (CBI), Bankshall, Kolkata on 25.09.2010 and forwarded a copy of the charge sheet issued against the accused persons to the Assistant Director, Directorate of Enforcement, Sub-Zonal Office, Guwahati vide letter dated 07.02.2011.

5. An investigation was then launched under the Prevention of Money Laundering Act by the Guwahati Sub-Zonal office of the Enforcement Directorate and an Enforcement Case Information Report (ECIR) bearing no. ECIR/03/2009/GAU/PMLA considering the fact that the offences under Sections 120B, 420, 467, 471 of the Indian Penal Code and Section 13 of the Prevention of Corruption Act 1988 are scheduled offence as mentioned in section 2(1)(Y) of the Prevention of Money Laundering Act 2002 (as amended). Since the charge sheet was filed before the Ld Court at Calcutta, the case was transferred to the Kolkata Zonal Office and a fresh ECIR bearing No. ECIR/05/KOL/PMLA dated 23.05.2011 was registered.

6. It is stated by the petitioner that upon scrutiny of various available records, documents, including the charge sheet filed by the C.B.I. and the statements of various persons as above, it transpired that Sri K.L. Roy (Accused No. 4 of M.L Case No. 2 of 2017) in connivance with other associate persons dishonestly and fraudulently took out original R.B.I (MICR) cheque leaves from unused stock of Cheque Book consisting serial no. 100001-100050, from N.F Railway, Tinsukia Division, forged the cheques and had fraudulently withdrawn a total amount of Rs.1,32.82.341/- (Rupees One Crore Thirty Two Lacs Eighty Two Thousand Three Hundred Forty One) only through the accounts maintained by the accused persons of the said M.L Case No. 2 of 2017 at different Banks in Kolkata and ultimately the money was laundered for their personal benefits.

7. It is submitted that K.L.Roy and other six accused persons, viz Sri Deepak Marda, Raj Gopal Kankani, Biswanath Saha, Putul Gogoi, Md Tazuddin Ahmed and Baharuddin Ahmed allegedly committed offences under Sections 420, 467, 471, 120B of the Indian Penal Code and Section 13 of Prevention of Corruption Act and acquired proceeds of crime. That Sri K.L Roy in collusion with other associated