FINAL ORDER

16.10.2025

FPA-PMLA-6918-6924&6932-6933/RP/2023

The batch of appeals have been preferred under Section 26 of the Prevention of Money Laundering Act, 2002 (in short `the Act of 2002’) to challenge the order dated 09.10.2023 passed by the Adjudicating Authority confirming the Provisional Attachment Order dated 08.05.2023.

Brief facts of the case:

2. It is a case where an FIR was registered by the Kadugodi Police Station Whitefield, Bangalore on 12.07.2022 for commission of offence under Section 186,204,353 and 120-B IPC against Suryakant Tiwari, a resident of Raipur along with others. The offence under Section 384 IPC was added with the permission of the court vide Addendum dated 03.09.2022.

3. The Central Board of Direct Taxes (CBDT) issued an Office Memorandum (O.M.) on 13.09.2022 titled as “sharing of information with ED in the case of M/s Jai Ambey Group of Raipur (Suryakant Tiwari Group)” based on the report of DGIT, Investigation, Bhopal.

4. As per the O.M., Mr Suryakant Tiwari colluded with Chhattisgarh State Government officials to carry out the offences of large-scale illegal extortion punishable under Section 384 read with 120-B of IPC. The CBDT disclosed the need of E