The Delhi High Court has granted bail to the accused who allegedly gave Rs. 5 crores to Chartered Accountant (CA) asking him to arrange enforcement directorate’s (ED) help.
The bench of Justice Neena Bansal Krishna has observed that the ED case is primarily dependent on documentary evidence which is already seized by the prosecution. Similarly, the apprehension regarding influencing witnesses and that of being a flight risk can be diffused by imposing stringent conditions while granting bail. Therefore, the conditions of triple test are duly satisfied by the Applicant.
Background
The GNCTD released the Delhi Excise Policy for the Year 2021-2022 on 05.07.2021. After the fulfilment of all the procedures of tenders and allotment, the Excise Policy was implemented on 17.11.2021 by the GNCTD.
A Complaint addressed to the Union Home Secretary by the Lieutenant Governor, NCTD alleging large-scale malpractice and corruption in the framing and implementation of the Excise Policy for the Year 2021-22 and the said Complaint dated 20.07.2022 was conveyed to the Central Bureau of Investigation (CBI) by the Director, Ministry of Home Affairs, Government of India for necessary enquiry and action.
The CBI registered an FIR under Section 120B of the Indian Penal Code, 1860 read with Sections 7/7A/8 of Prevention of Corruption Act, 1988 at Police Station CBI, ACB, New Delhi against Manish Sisodia and 14 others wherein no allegation wherein were made against the Applicant regarding framing and implementation of the Excise Policy.
After five days of registration of the CBI case, the respondent also registered the aforementioned ED case. The Main Prosecution Complaint was filed by the ED on 26.11.2022 against five persons and thereafter 1stSupplementary Prosecution Complaint in which it was alleged that the kickbacks were disguised through the issuance of Credit Notes to retailers with no direct transaction history.
The department submitted that the Applicant has prior criminal antecedents as the Applicant along with his father have indulged in the bribing of middleman to save themselves from being prosecuted in the present case. As per the evidence collected during the course of the investigations, statements recorded under section 17 and 50 of the PMLA, 2002, digital evidence of CCTV footage etc. reveal that the Applicant alone gave Rs. 5 Crore to Praveen Vats (chartered Accountant) to arrange help from ED in respect of the ongoing case, which establishes a prima facie case against the Applicant.
The Applicant was involved in the formation of the Policy which is evident from the fact that he was in possession of the draft Policy on 31.05.2021 despite the Excise Policy officially being released in July 2021, which is proved from the WhatsApp chats found in the phone of Manoj Rai who received the Policy from the Applicant. The Applicant also forwarded the draft Policy to BenoyBabu with whom he was actively discussing the provisions of the Policy.
The Applicant had actively participated in conspiracy of kickbacks, payments of the same and its recoupment. The Excise Policy was formulated with a 12% profit margin for wholesaler, out of which, 6% profit was earmarked as kickbacks to be given to AAP.
The Applicant paid kickbacks to the South Group as part of this scheme through Dinesh Arora, Abhishek Boinpally and Chandan Reddy by issuing discretionary/excess Credit Notes to select few Retailers who were part of the South Group/Cartel.
The Applicant gave excess Credit Notes from his profit margin to retailers which were being controlled by South group, which was an indirect way of passing on the kickbacks from their profit margin to recoup a bribe of Rs. 100 Crore by the South Group.
The Respondent/ED submits that as a consequence of the criminal activities of the Applicant along with other related, individual proceeds of crime of at least 186.98 crore have been generated.
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Conclusion
The court the admitted the applicant is admitted to bail, on the various terms and conditions.
Firstly, the Applicant is directed to be released forthwith on bail registered by the Directorate of Enforcement, subject to furnishing a bail bond in the sum of Rs.10,00,000/- with two sureties of the like amount; to the satisfaction of the learned Special Judge/Trial Court.
Secondly, The Applicant shall appear before the Court as and when the matter is taken up for hearing.
Thirdly, the Applicant shall provide mobile number to the IO concerned which shall be kept in working condition at all times and he shall not change the mobile number, without prior intimate to the Investigating Officer concerned.
Fourthly, the Applicant shall not change his residential address and in case of change of the residential address, the same shall be intimated to this Court, by way of affidavit.
Fifthly, the Applicant shall surrender his passport with the learned Special Court.
Sixthly, the Applicant shall report to the Investigating Officer on every Monday and Thursday between 10:00 to 11:00 AM.
Lastly, the Applicant shall not indulge in any criminal activity and shall not communicate with or come in contact with the witnesses. The Applicant shall not leave the country, without permission of this Court. The Applicant shall not make any attempt to tamper with the evidence or influence the witnesses.
Case Title: Amandeep Singh Dhall Versus ED
Case No.: Bail Appln. 2761/2024
Date: 17/09/2024
Counsel For Petitioner: Dayan Krishnan
Counsel For Respondent: Zoheb Hossain
