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TMI Blog2023 (9) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... l cases. At this stage, the court has to examine the case on the scale of broad probabilities. The apparent role of the petitioner is filing of the income tax return. It is a settled a proposition that at the stage of consideration of the bail even under PMLA the court has only to see the preponderance of probability. The court at this stage is not required to record the positive finding of acquittal. Such finding can be recorded only after recording and appreciation of the evidence by the learned trial court. The case of the petitioner that Anubrata Mondal is shifting his blame on the petitioner only to save himself has to be tested during the course of the trial. Generally speaking, the professional would act on the instructions of his client. However, whether he has gone beyond his professional duty is something which is required to be seen and examined during the trial. The allegation against the present petitioner is not that he has done something which was beyond his scope of profession i.e. indulging in some activities which are totally unconnected with the chartered accountancy. The plea of the petitioner that he has acted on the basis of information and record provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant/accused touches at least a figure of Rs. 48 Crores or so which is the amount allegedly attributed to the co-accused persons namely Anubrata Mondal and his daughter Sukanya Mondal. 4. Learned Special judge also rejected the plea taken by the petitioner that the grounds of arrest were not supplied to him. Aggrieved of this, the petitioner has filed the present bail application. Learned counsel for the petitioner has submitted that the petitioner is a law-abiding citizen with no criminal antecedents and a permanent resident of Sriniketan Road, Bolpur, Birbhum, West Bengal-731204. It has been submitted that the petitioner is a qualified and practicing chartered accountant since November, 1999 and has maintained a clean practice record. It has further been submitted that the petitioner had been rendering his services to various companies, firms, proprietorships and partnership and individuals and has also been appointed as statutory auditor under Section 139 of the Companies Act of approximately 19 companies. 5. Learned counsel has submitted that the petitioner, in ordinary course of his professional activities, came in contact with Mr. Anubrata Mondal in late 2017 on being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PMLA Act. 8. Learned counsel submitted that the petitioner, being a chartered accountant, was only involved in ITR filing of Anubrata Mondal and the members of his family on the instructions of Anubrata Mondal and the same was admitted by Anubrata Mondal in his statement under Section 50 of PMLA dated 12.03.2023. 9. Learned counsel has submitted that Anubrata Mondal has also admitted in his statement dated 09.03.2023 that he himself was managing all business. Learned counsel for the petitioner has submitted that on 20.03.2023 also Mr. Anubrata Mondal stated it was he who deposited the cash in bank accounts. However, later on Mr. Anubrata Mondal shifted the onus on petitioner as he was his chartered accountant and supplemented the same with a complaint dated 04.05.23. 10. Learned counsel submitted that in prosecution complaint dated 04.05.2023 it was concluded that Mr. Anubrata Mondal and the members of his family are beneficiaries of all the transactions. Learned counsel has submitted that Mr. Anubrata Mondal in his statement admitted that at his directions, the directors were appointed in his companies and he was the sole authority who was looking after the entire busines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osh i.e. brother-in-law of Anubrata Mondal, Shibani Ghosh i.e. sister of Anubrata Mondal and, Bidyut Baren Gayen and Biswajyoti Banerjee who were the household help of Anubrata Mondal. 13. Learned counsel for ED has further submitted that investigation has revealed that the perusal of the ITR's of Bidyut Baren Gayen and Biswajyoti Banerjee for the A.Y. 2017-18 and onwards reported huge income from business. However, during their respective examinations us 50 PMLA, they were unable to explain the source and instead, stated that the said ITR's were filed by Petitioner herein and they would only append their signature as and when instructed to do so. It is submitted that the ITR's so filed indicated income under the heads of transport and logistics business, house property income, capital gains and agricultural income. Petitioner admitted that he was very well aware of the fact that both Bidyut Baren Gayen and Biswajyoti Banerjee were only employees working in the house of Anubrata Mondal. It is submitted that thus, by showing exorbitant income figure in the ITs of said individuals, he was in fact concealing the proceeds of crime of Mondal family. 14. It was further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame. 17. Learned counsel has submitted that Petitioner herein also filed the ITR's for Smt. Latifa Khatun who was the mother of Sehegal Hossain for AY 2017-18 onwards and Smt. Somaiya Khandokar who was the wife of Sehegal Hossain for AY 2016-17 onwards. Both of them were unable to explain the sources of income reported in their ITs which revealed the active role of Petitioner herein in aiding co-accused persons to launder proceeds of crime and projecting it as a genuine source of income in IT filed. It is further submitted that the initial ITR s of Smt. Latifa Khatun for AY 2017-18 2018-19 and Smt. Somaiya Khandokar for AY 2016-17 2017-18 was filed belatedly, which is evidently an afterthought to launder the proceeds of crime collected from schedule offence of Sehegal Hossain and his family members. 18. Learned special counsel for ED has submitted that the offence alleged against the accused is money laundering under Section 3 of PMLA. It has been submitted that under Section 3 of the PMLA, it is attributed that if there is a direct or indirect attempt to indulge or knowingly assist or being knowingly a party or is actually involved in any process or activity connect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trite, should not be interpreted in such a manner as would lead to absurdity. What would further be necessary on the part of the Court is to see the culpability of the accused and his involvement in the commission of an organised crime either directly or indirectly. The Court at the time of considering the application for grant of bail shall consider the question from the angle as to whether he was possessed of the requisite mens rea. Every little omission or commission, negligence or dereliction may not lead to a possibility of his having culpability in the matter which is not the sine qua non for attracting the provisions of MCOCA. A person in a given situation may not do that which he ought to have done. The Court may in a situation of this nature keep in mind the broad principles of law that some acts of omission and commission on the part of a public servant may attract disciplinary proceedings but may not attract a penal provision. 23. In Mohd. Muslim @ Hussain vs. State (NCT of Delhi), 2023 SCC OnLineSC 352 it has further inter alia been held as under: 18. The conditions which courts have to be cognizant of are that there are reasonable grounds for believing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The apparent role of the petitioner is filing of the income tax return. It is a settled a proposition that at the stage of consideration of the bail even under PMLA the court has only to see the preponderance of probability. The court at this stage is not required to record the positive finding of acquittal. Such finding can be recorded only after recording and appreciation of the evidence by the learned trial court. The case of the petitioner that Anubrata Mondal is shifting his blame on the petitioner only to save himself has to be tested during the course of the trial. Generally speaking, the professional would act on the instructions of his client. However, whether he has gone beyond his professional duty is something which is required to be seen and examined during the trial. The allegation against the present petitioner is not that he has done something which was beyond his scope of profession i.e. indulging in some activities which are totally unconnected with the chartered accountancy. The plea of the petitioner that he has acted on the basis of information and record provided to him cannot be rejected outrightly at this stage. This is required to be tested during the cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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