APPELLATE TRIBUNAL UNDER SAFEMA AT NEW DELHI MP-PMLA-10411/DLI/2022 MP-PMLA-10412/DLI/2022 MP-PMLA-6856/DLI/2020 FPA-PMLA-3403/DLI/2020 M/s SwekaPowertech Engineers Pvt.

Ltd. … Appellant Versus The Dy. Directorate, Directorate of Respondent Enforcement, New Delhi Advocates / Authorized Representatives who appeared:

For the Appellant(s) : Mr. Satyam Thareja Mr. Shikher Yadav Ms. ShawyaKatoch Mr. Deepak Arya For the Respondent(s) : Mr. Anubha Bhardwaj Mr. Ayush Singh Dhami Mr. Astik Dubey CORAM JUSTICE MUNISHWAR NATH BHANDARI : CHAIRMAN

ORDER

26.03.2025 By this appeal, a challenge has been made to the order dated 24.12.2019 passed by the Adjudicating Authority confirming the Provisional Attachment Order No. 06/2019 dated 17.07.2019.

Brief facts of the case:

2. It is a case where the Municipal Corporation of Delhi ( in short “MCD”) invited bids for upgradation of the street lighting in Delhi with preparation for Common Wealth Games 2010. The Chief Secretary, National Capital Territory of Delhi vide letter dated 29.11.2006 requested the Commissioner MCD to prepare action plan for upgradation of street lighting in Delhi. The Commissioner, MCD prepared the action plan and after that NIT were called on 14.09.2007. In response to the NIT, appellant company and many others submitted their bids.

3. The bid was opened on 14.05.2008 by the Tender Opening Committee where appellant company was found to be L-1 in the tender and accordingly on 01.07.2008,the work under Phase-I was awarded to the appellant company oncontractual amount of Rs.34,53,68,925/-.

4. It is, however, a fact that on the basis of the letter dated 10.02.2010 by Ms. MamtaUpadhyay, Director, Central Vigilance Commission, GPO Complex, INA, New Delhi, an FIR was registered on 16.06.2010 for the offence under Sections 120-B of Indian Penal Code, 1860 ( in short “IPC”) read with Section 420, 468, 471 of IPC and Section 13 (2) read with Section 13(1)(d) of the Prevention of Corruption Act, 1988 ( in short “PC Act”).

5. The allegation in the FIR was that the appellant, M/s SwekaPowertech Engineers Pvt. Ltd. and other officials of MCD entered into a criminal conspiracy to award a contract of Rs.34,53,68,925/- for upgradation of street lighting admeasuring 101.56 Kms in Delhi.

6. The CAGaudited the contractual work to which the detailed response was sent by the Additional Commissioner, MCD vide letter dated 01.03.2011. The established procedure and practice in respect of dealing with overwriting in tenders was clarified. However, on completion of the investigation, the prosecution proceeded to file charge-sheet on 28.07.2011 where alleged loss was quantified to Rs.1,42,83,000/- and it is alleged that the Special Judge, CBI thereupon passed the order quantifying the pecuniary loss to the tune of Rs.1,15,00,000/-. The order aforesaid was challenged by the appellant by maintaining a Criminal Appeal No. 1088/2015 before the High Court of Delhi.

7. In the background aforesaid, the Ld. Counsel for the appellant submitted that the property worth of Rs.1,15,00,000/- could have been attached. However, in the present matter, property has been attached beyond the alleged pecuniary loss.

8. It is, further, submitted that initially the amount of loss was quantified to a sum of Rs.3.62 Crores with undue advantage to the appellant. The overwriting in the tenders was found. The documents were manipulated to the advantage of the appellant and accordingly on registration of FIR, a charge- sheet was filed on 28.07.2011 though alleged loss was quantified to a sum of Rs.1,42,83,000/- which said to have been quantified by the CBI Court at a sum of Rs.1,15,00,000/-. The respondent had no authority to attach the property over and above Rs.1,15,00,000/- as determined by the CBI Court in CC No. 18 of 2011 ( CBI versus D.K. Sugan and others) vide its order dated 31.08.2015. It is submitted that when the amount was quantified to a sum of Rs. 1,42,83,000/- in the charge-sheet and otherwise as per the Court order dated 3