The court emphasized that the closure report on a severe financial crime must consider substantial evidence supporting prosecution, ensuring that economic offences are not dismissed without thorough investigation.

ORDER :

S.M. SUBRAMANIAM, J.

1. Under assail is the Closure Report dated 14.11.2022 filed by the 1^st respondent, accepted by the learned Judicial Magistrate-I, Alandur by order dated 17.11.2022 made in Crime No.304 of 2012.

I. BRIEF FACTS OF THE CASE:

2. Based on reliable information received on 12.03.2012 that crores of rupees of un-accounted money was available in the house bearing Door No.4, Old No.16, 25th Cross Street, Thillai Ganga Nagar, Nanganallur, Chennai – 600 061 belonging to Mr.Nagarajan, Son of Murugesan (Al in the predicate offence), house search was conducted and a sum of Rs.7,20,05,000/- (Rupees Seven Crores Twenty Lakhs and Five Thousand) was seized. It was stated by Mr.Nagarajan/Al that the amount was the sale proceeds of lottery tickets of the State of Kerala and Maharastra, which were printed in Calcutta and Faridabad along with his partners Mr.Martin and Mr.Murthy (A2 and A3 in the predicate offence). Based on the said search, an FIR was registered in Crime No.304 of 2012 against Mr.Nagarajan/A1, Mr.Martin/A2 and Mr.Murthy/A3 for offences punishable under Sections 2 94N, Section 4 20 and 120B of INDIAN PENAL CODE . ( Section 4 20 IPC is a scheduled offence under Prevention of Money Laundering Act, 2002 hereinafter referred as PMLA).

3. Mr.Martin/A2, while filing the petition for Anticipatory Bail before the Court concerned, had produced an agreement for sale dated 02.03.2012 typed on stamp paper of the Government of Tamil Nadu bearing No.AE 147535, as if it was issued on 01.03.2012 to Mrs.Leema Rose by a stamp vendor Mr.Mayilsamy under which Mr.G.Murthy/A3 has purportedly entered into a sale agreement for a property in favour of the said Mrs.M.Leema Rose, wife of Mr.Martin/A2. Out of an agreed sale consideration of Rs. 12,30,00,000/-, a sum of Rs.7,30,00,000/- is purportedly to have been paid as advance by cash by Mrs.Leema Rose to Mr.G. Murthy and the amount of cash, which was seized in the house of Mr.Nagarajan/A1 on 12.03.2012 was the amount received under the sale agreement.

4. The stamp paper bearing No.AE 147535 was issued by the Government treasury to the stamp vendor Mr.Mayilsamy only on 09.03.2012 and Mr.Mayilsamy had sold the said stamp paper to one Mrs.Vimala only on 13.03.2012. The said fact was established through the statement of the stamp vendor Mr.Mayilsamy under Section 50 of PMLA. The reply letter dated12.07.2012 given by the Assistant Treasury Officer, Special Treasury, Coimbatore, addressing to the Enforcement Directorate revealed the said fact that the stamp paper itself was sold on 13.03.2012, but it was ante-dated.

5. On 25.03.2013, an alteration report in Crime No.304 of 2012 was filed by the Investigating Officer before the Learned Judicial Magistrate, Alandur that during the course of investigation, the Investigating Officer collected the un-registered sale agreement dated 02.03.2012 between Mr.Martin/A2's wife Mrs.Leema Rose and Mr.Murthy/A3 typed on stamp paper bearing AE 147535 and 147536, which were issued by the State Government to the stamp vendor Mr.Mayilsamy only on 09.03.2012. The document was sold to the public through Government treasury, only o