The main legal point established in the judgment is that if there is an acquittal/discharge or a closure report has been filed in the predicate offence, the Enforcement Case Information Report (ECIR) would not stand and the same would be liable to be quashed.

JUDGMENT

Prathiba M. Singh, J. (Oral)--This hearing has been done through hybrid mode.

2. At the outset, ld. Counsels for the parties unanimously state that there is no conflict in this Bench hearing these writ petitions.

3. These are three writ petitions challenging provisional attachment orders being 01/KLZ0-I/2022 dated 14th February, 2022, 17/KLZO-I/2022 dated 20th June, 2022, issued by the Directorate of Enforcement (ED) under section 5 of the Prevention of Money Laundering Act, 2002 (hereinafter `PMLA') and all consequent proceedings arising therefrom against the following Petitioners:

4. The background of the matters is that vide judgment dated 24th September, 2014 passed in Manohar Lal Sharma v. Principal Secretary, & Ors., (2014) 9 SCC 614, the Supreme Court had de-allocated and cancelled various captive coal blocks which were allocated to West Bengal State Electricity Board (hereinafter `WBSEB') and West Bengal Power Development Corporation Ltd. (hereinafter `WBPDCL').

5. An FIR being RC 2202015 E 0013 dated 22nd September, 2015 was registered by the Central Bureau of Investigation (hereinafter `CBI') under Section 120-B IPC read with Section 420 of the IPC and Section 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act, 1988 against Petitioner No.1 in W.P(C) 3821/2022 and W.P.(C) 12437/2022 - EMTA, through its partners/directors as also officials of the WBPDCL, WBSEB and other unknown persons.

6. Enforcement Case Information Reports (hereinafter `ECIRs') dated 12th January, 2016 and 9th February, 2016 were registered against the various parties on the basis of the FIR, on the ground that it showed commission of scheduled offences under the PMLA.

7. Investigation was conducted by the CBI in the FIR and the CBI filed closure report no. 2/2021 dated 8th January, 2021 in the said matter before the Trial Court, which was trying the offences under the said FIR. The said closure report was considered by the Trial Court which, after hearing the parties, accepted the closure report vide order dated 25th July, 2022. The relevant portions of the said order are set out herein below:

"10.15 From the abovementioned facts and circumstances, it is concluded that during the course of investigation, no evidence could be gathered to prove prima-facie commission of offence u/s 120 B r/w 420 IPC r/w 13(2) r/w 13(1) (d) of the PC Act, 1988 against officials of West Bengal Power Development Corporation Ltd, West Bengal State Electricity Board, M/s Eastern Mineral Trading Agency, M/s Bengal EMTA Coal Mines Ltd, its directors, unknown public servant(s) or any other person(s).

11. Hence, this Closure Report has been filed.

OPINION OF THE COURT

12. I have heard Sh. V.K. Sharma, Ld. ALA for CBI. I have gone through the closure report as well as the relevant documents including case diaries.

13. Sh. VK. Sharma, Ld. ALA has also acknowledged the handicaps during investigation and has submitted that the closure report may be accepted. He also pointed out that there were no guidelines applicable to allocation of coal blocks through Govt. Dispensation Route (GDR) when the allocations were made.

14. The complainant of this case Sh. Himanshu Bahuguna, Dy. SP, EO-II, CBI was also called by notice. His statement has also been recorded and he has left it to the court to decide it on merits of the case.

15. The investigation has been concluded on the basis of the available records/documents. Various important documents could not be obtained by the Investigating Officer despite his best efforts. The documents are missing. This h