2025:CGHC:2385 AFR HIGH COURT OF CHHATTISGARH AT BILASPUR ORDER RESERVED ON 13.12.2024 ORDER DELIVERED ON 15.01.2025 MCRC No. 6369 of 2024

1 - Roshan Chandrakar S/o Late Sh. Homendra Chandrakar Aged About 44 Years R/o Sandha Chowk, Sanjay Nagar, Kurud, Distt- Dhamtari, Chhattisgarh. ... Applicant versus

1 - Directorate Of Enforcement Through- Assistant Director, E.D. Raipur Zonal Office, Raipur, District- Raipur, ( C.G.).

... Respondent(s)

For Applicant : Shri Akshat Gupta, Advocate For Respondent/ED : Dr.Saurabh Pandey, Advocate (HON’BLE SHRI JUSTICE ARVIND KUMAR VERMA)

C A V ORDER

The applicant has come up before this Court under Section 483 of the Bhartiya Nagrik Suraksha Sanhita [BNSS] 2023 read with Section 45 of the PMLA on behalf of the applicant originating from Case File bearing No. ECIR/RPZO/04/2023 dated 14.10.2023 registered with Enforcement Directorate Office [ED] for the offence punishable under Section 3 read with Section 4 of the Prevention of Money Laundering Act, 2002.

FACTUAL ASPECTS

2. Facts of the case as revealed against the applicant is that he was engaged in the business of rice milling. On 15.05.2024, the applicant was arrested in the ECIR and was remanded to the police custody of the ED on 21.05.2024 to 27.05.2024 and thereafter the applicant has been remanded to judicial custody and now he is incarcerated in judicial custody at Central Jail, Raipur. Earlier, the applicant had filed application seeking regular bail before the learned Special Judge (PMLA) ASJ-04, Raipur and vide order dated 07.08.2024 dismissed the application. On 18.07.2023, a search operation under Section 132 of the IT Act was carried out by the officials of the Income Tax Department at various premises including the residential premises of the applicant as well as at the premises of firms owned and controlled by the family members of the applicant. However, no incriminating documents or material or any cash was recovered during the search. Thereafter on 21.08.2023, the Income Tax Department filed complaint case through the Deputy Director of Income Tax (Inv.)-II Raipur interalia arraying the applicant as accused No.3 for the alleged commission of offences under Section 277 of the IT Act and under Sections 181,191, 193, 196, 200, 383, 384,417,418,420 and 120-B/34 of the IPC. The applicant along with seven other accused persons have been made accused in the said IT complaint. As per the prosecution, following three criminal cases are pending against him :

1. Income Tax prosecution complaint dated 21.08.2023 under Section 277 of the Income Tax Act and Sections 181,191,193,417 and 418 of IPC.

2. ECIR/RPZO/04/2023 dated 14.10.2023 under Section 3 read with 4 of the PMLA and was arrested on 15.05.2024 and is in judicial custody.

Prosecution Complaint filed on 28.06.2024.

3. FIR bearing No. 01/2024 dated 16.01.2024 (PS-ACB/EOW, Raipur) under Sections 120-B and 409 IPC and Section 13(1)(a) and 13 (2) read with Section 11 of the PC Act, 2018.

3. On 20.10.2023, a search under Section 17 of the PMLA was carried out at the resident of the applicant and two rooms were sealed. Thereafter, summons under Section 50 of the PMLA directing his personal appearance on 20.10.2023 itself was issued and since the applicant was not present in the house, certain documents including the search Panchnama, sealing notice and the summons were affixed outside his resident. Likewise twice the summons were affixed outside his resident for his personal appearance on 25.10.2023, 28.10.2023. The applicant filed reply through his advocate pointing out the reasons for his non availability at his residence at the time of search by the ED on 20.10.2023. The applicant requested for providing copy of the ECIR and the details of the predicate offence on the basis of which it has been registered.

4. Thereafter on 16.01.2024, the ACB/EOW registered an FIR bearing No. 01/2024 for commission of the offence under Sections 120- B and 409 IPC and Section 13 (1) (a) and Section 13(2) read wi