Yash Tuteja & Anr. Vs Union of India & Ors. (Supreme Court of India)
Material Facts
Writ petitions were filed challenging a complaint filed by the Directorate of Enforcement under Section 44(1)(b) of the Prevention of Money-Laundering Act, 2002 (PMLA) concerning ECIR/RPZO/11/2022. The alleged scheduled offences relied upon in the PMLA complaint were under provisions of the Income-tax Act, 1961, read with Sections 120B, 191, 199, 200, and 204 of the Indian Penal Code, 1860 (IPC). Except for Section 120B IPC, none of the alleged offences were scheduled offences under Section 2(1)(y) of the PMLA. The conspiracy alleged in the complaint was limited to committing offences that were themselves not included in the Schedule to the PMLA.
Procedural History & Preliminary Objections
The matter was taken up for final hearing after notice was issued. The petitioners in W.P. (Crl.) Nos. 153/2023 and 217/2023 were not named as accused in the complaint, whereas the second petitioner in W.P. (Crl.) No. 208/2023 (Anwar Dhebar) and the petitioner in W.P. (Crl.) No. 216/2023 (Arun Pati Tripathi) were named as accused.
The Additional Solicitor General (ASG) submitted on instructions that the Special Court had not taken cognizance on the complaint and argued that the Court should not entertain the prayer for quashing prior to cognizance being taken.
