Financial resources derived from extortion and linked to illegal activities constitute proceeds of terrorism. Provided that mandatory procedural requirements regarding seizure and reporting are substantially fulfilled, the attachment of such properties by the investigating authority is legally valid and sustainable.

JUDGMENT :

1. Heard Mr. Shailesh Poddar, learned counsel for the appellant and Mr. Amit Kumar Das, learned Special P.P. - NIA.

2. This appeal is directed against the order dated 21-10-2024, passed in Criminal Appeal No. 337/2024 arising out of Special NIA Case No. 01/2022 by the learned AJC - XVI - cum - Special Judge, NIA, Ranchi whereby and whereunder, the order dated 16-08-2024, passed by the Designated Authority confirming the seizure of Rs.1,13,70,500/- has been upheld.

3. The prosecution case in brief is that the Central Government had received information that some prominent cadres of the Communist Party of India (Maoist), a proscribed terrorist organisation, namely, Pradyuman Sharma alias Saket alias Kundan alias Sudhanshu alias Kunal alias Nakul alias Laden, Yogendra Ravidas alias Lighter, Nagendra Giri, Abhinav alias Gaurav alias Bittu, Dhananjay Paswan and others are conspiring to revive CPI (Maoist) in Magadh zone.

4. It has been alleged that in furtherance of such sinister motive, they have conspired to raise funds for procurement of arms and ammunitions and imparting training of cadres in IEDs fabrication and to liaise with incarcerated Naxals, OGWs in various jails for commission of terrorist activities.

In exercise of the powers conferred under sub-section (5) of S.6 of the National Investigation Agency Act, 2008, the Government of India, Ministry of Home Affairs, CTCR Division vide Order F. No. 11011/79/2021 / NIA dated 27-12-2021 directed the National Investigation Agency to take up investigation of the aforesaid case. In compliance to the same, NIA, Ranchi had registered a case being RC No. 05/2021 / NIA / RNC dated 30-12-2021 under S.16, S.17, S.18, S.20, S.38, S.39 and S.40 of the Unlawful Activities (Prevention) Act, 1967.

5. The NIA had submitted a charge sheet against Tarun Kumar (petitioner) (A - 1) and Pradyuman Sharma (A - 2), while investigation continued against the other accused persons. In course of investigation, the Investigating Officer had attached an amount of Rs.1,13,70,500/- seized from Chettinad Medical Hospital where Puja Kumari, niece of accused Pradyuman Sharma and sister of the present appellant was pursuing her MBBS course for the academic year 2017-2022 extending up to 30-03-2023 portraying it to be the proceeds of terrorism. The amount of Rs.1,13,70,500/- was seized on 04-05-2023 and on 06-05-2023, a petition under S.102 CrPC was filed before the Court for depositing the money by way of demand draft in the account of S.P. - NIA, Ranchi which was allowed by the Court. Later, the Investigating Officer forwarded the seizure for approval for attachment of Rs.1,13,70,500/- to the D.G. - NIA and the same was approved on 06-06-2024. The said amount was subsequently attached as proceeds of terrorism on 17-06-2024. Being called upon to submit a reply to the Designated Authority, the appellant had done so on 08-07-2024 and vide order dated 16-08-2024, the Designated Authority had confirmed the order of attachment. This led to an appeal being preferred by the appellant being Criminal Appeal No. 337/2024 under S.25(6) of the UA(P) Act which was dismissed on 21-10-2024 and which is the order impugned to the present appeal.

6. It has been submitted by Mr. Shailesh Poddar, learned counsel for the appellant that the medical college fees cannot be termed to be proceeds of terrorism. It is the case of the NIA that levy was rai