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3. As per the investigation, the proceeds from illegal export and sale of psychotropic substances to individuals outside India amounting to Rs. 23.32 crores, were received in the bank accounts of the M/s Zatak Softech Private Limited (hereinafter to be referred as 'M/s ZSPL'), M/s Sanjay Enterprises, Amit Kumar and Archana Sharma. These funds were disguised as payments for software services to Jesch LLC, USA. Certain psychotropic substances covered under the NDPS Act 1985 were illegally exported by Amit Kumar alongwith other medicines after receiving online orders on various websites created by him. The illegal export of psychotropic substances was done by Amit Kumar through his firm M/s Farma Glow in which he and his wife Archana Sharma were the partners. Amit Kumar and Archana Sharma were the directors in M/s ZSPL and 2 of 24 Neutral Citation No:=2025:PHHC:011209 CRM M-60553-2024 (O&M) -3- the company was used as facade of an IT Company to camouflage the illicit trafficking of psychotropic substances. Amit Kumar prepared forged and fabricated documents for illegal exports of psychotropic substances and used the fake/forged stamps of different Government Departments. Amit Kumar also created a bogus agreement between Jesch LLC, USA and M/s ZSPL. On the basis of the said fake agreement, the bills were raised by M/s ZSPL in the name of Jesch LLC, USA for providing software services and in the guise of providing software services, the proceeds of illegal export and sale of psychotropic substances amounting to Rs. 23.32 crore was received from Jesch LLC, USA by M/s ZSPL, M/s Sanjay Enterprises, Amit Kumar and Archana Sharma. Even, Sanjay Singh, driver of Amit Kumar also aided in the commission of the scheduled offences and the proceeds of crime were also received in Sanjay Singh's proprietary concern M/s Sanjay Enterprises. The proceeds of crime were layered through multiple bank transfers among their personal bank accounts and those of their business entities and were thereafter integrated by Amit Kumar, Archana Sharma and Sanjay Singh in the mainstream business activities of the entities owned/controlled by them. Parts of the proceeds of crime were also utilized by Amit Kumar & Archana Sharma through acquisition of immovable properties. It was also alleged that complaint in ECIR was filed before the Court on 23.02.2022 and the cognizance of the offence of money laundering against all the 12 accused, namely M/s Farma Glow, 3 of 24 Neutral Citation No:=2025:PHHC:011209 CRM M-60553-2024 (O&M) -4- M/s Sanjay Enterprises, M/s Amit Enterprises, Amit Kumar, Sanjay Singh, Archana Sharma, Arti Sharma, Ragini Sharma, Pankaj Kumar Sharma, M/s Suryakant Sharma and Amit Sharma, vide order dated 29.03.2022. A property, i.e. IT Office premises bearing No.343, Tower-B3, 3rd Floor, Spaze-I, Tech Park, Sector-49, Gurugram, Haryana registered in the name of Arti Sharma was attached vide PAO dated 31.08.2020 as direct proceeds of crime. The Adjudicating Authority, confirmed the attachment on 25.02.2021 and the possession was taken by the Directorate of Enforcement under Section 8(4) of the PMLA 2002, on 31.03.2021. The respondent received a letter dated 25.08.2021 from maintenance agency of IT Spaze Park stating that the seal affixed by the respondent on the property had been removed by someone. Upon enquiry, the Manager of Spaze IT Park had mentioned in the respondent's enquiry letter dated 16.09.2021 that the present petitioner had de-sealed the Unit No.343 on 25.08.2021. The respondent-ED also sent an officer at the said property on 18.07.2024. As per the visit report, it was found that said property has been leased out to a company namely M/s Eminent Land and Investment Planner Pvt. Ltd. The officer enquired from the maintenance agency of IT Spaze Park and he was informed that the said property has been leased out by Smt. Babita Yadav, mother of petitioner Harsh Yadav. The respondent further alleged that with regard to the incident of breaking of the seal affixed by the respondent-ED, one FIR No.246 dated 25.08.2024 under Sections 4 of 24 Neutral Citation No:=2025:PHHC:011209 CRM M-60553-2024 (O&M) -5- 188, 448 and 453 of IPC, Police Station Sector-50 Gurugram was got registered by respondent-ED. Thereafter, on 10.09.2024, the petitioner was summoned under section 50 of the PMLA, 2002 for examination. During the course of interrogation, it was revealed that the petitioner was aware of the fact that the said property, i.e., Unit No.343, Tower- B3, 3rd Floor, Spaze-I, Tech Park, Sector-49 Gurugram, had been purchased from the money derived by illicit trafficking of psychotropic substances. Even, the petitioner was completely aware of the fact that the said property had been attached by the respondent-ED and the possession had also been taken by the ED by way of sealing and affixation of eviction notice and notice for taking possession. During the course of examination under section 50 of the PMLA 2002, it was also found that mobile phone of the petitioner contained multiple incriminating documents and the screenshots of the same were submitted by him under Section 50 of the PMLA, 2002.

4. The statement of the petitioner was recorded under Section 50 of the PMLA, 2002 and it has been disclosed that the petitioner had control over the property and he had further rented it out to Nishant Sirohi. He disclosed that his mother was owner of the property on paper only and he used to handle the collection of rent for the property. The value of the above mentioned property bearing No.343, Tower-3B, 3rd Floor, Spaze-1, Tech Park, Sector-49, Gurugram and of the property bearing No.12-B Floor, Spaze IT Park, 5 of 24 Neutral Citation No:=2025:PHHC:011209 CRM M-60553-2024 (O&M) -6- Gurugram, is Rs.85,60,000/- each. The petitioner was gaining rent from Nishant Sirohi to the extent of Rs.30,000/- per month since December 2022, which also amounts to proceeds of crime.

7. Learned senior counsel for the petitioner further submits that the property in question, i.e., property bearing No.343, Tower-B3, 3rd Floor, Spaze-I, Tech Park, Sector-49, Gurugram, was leased out in June 2018 by Arti Sharma to Unnativesh India Pvt. Ltd., wherein, Babita Yadav, mother of petitioner is a Director. The petitioner or his mother had no idea that the property had been purchased by Arti Sharma by using proceeds of crime of any scheduled offences. As per the lease agreement, the parties had followed due procedure and the petitioner handed over few security cheques of rent to Arti Sharma.

13. On the other hand, learned counsel appearing on behalf of the respondent submits that Amit Kumar, accused had found a scheme to seal the tainted origin of immovable properties by transferring them in the name of his relatives and three properties located at Spaze-I, Tech Park in Gurugram were acquired directly from proceeds of crime. These properties were subsequently attached vide two separate attachment orders, which were confirmed by Adjudicating Authority and these properties are IT Office Premises bearing No. 13A, Tower-B3, Floor-0, Spaze-I, Tech Park, Sector-49, Gurugram, Haryana, IT Office premises bearing No. 343, Tower-B3, 3rd Floor, Spaze-I, Tech Park, Sector 49, Gururam, Haryana and 12-B, Floor-0, Spaze 1 Tech Park, Sohna Road, Gurugram, Haryana. The prosecution complaint was filed before the Special Court on 23.02.2022 and the cognizance of offence of money laundering was taken against 12 accused, namely, namely M/s Farma Glow, M/s Sanjay Enterprises, M/s Amit Enterprises, Amit Kumar, Sanjay Singh, Archana Sharma, Arti Sharma, Ragini Sharma, Pankaj Kumar 13 of 24 Neutral Citation No:=2025:PHHC:011209 CRM M-60553-2024 (O&M) -14- Sharma, M/s Suryakant Sharma and Amit Sharma. Even, subsequently the prosecution complaint was also filed on 16.07.2024 and it was requested that the property located at 12-B, Floor-0, Spaze I Tech Park, Sohna Road, Gurugram, Haryana may be confiscated. The possession of attached property at IT Office, bearing No. 343, Tower-B3, 3rd Floor, Spaze-I, Tech Park, Sector 49, Gurugram registered in the name of Arti Sharma was taken by the ED on 31.03.2021 and on 25.08.2021, a communication was received from the maintenance agency of IT Spaze Park that the seal affixed by the respondent had been removed by one person and it was also discovered that the petitioner desealed the property. Even an officer visited the spot on 18.07.2024 and it was found that the property had been leased out by the petitioner to Nishant Sirohi for a sum of Rs. 30,000/- per month. Even, another property was in possession of Harsh Yadav, petitioner and was given on rent for a sum of Rs. 40,000/- per month. Thus, the petitioner had desealed the properties and was questioned under Section 50 of the PMLA, 2002. After recording his statement under Section 50 of the PMLA, 2002, it was revealed that the petitioner and his mother were completely aware that the property situated at Unit No. 343, Tower-B-3, 3rd Floor, Spaze-I, Tech Park, Sector 49, Gurugram was a direct proceed of crime and the ED had attached the said property. Even, his phone was impounded and various incriminating evidence was recovered from the same. Still further, the search and seizure action under Section 17 14 of 24 Neutral Citation No:=2025:PHHC:011209 CRM M-60553-2024 (O&M) -15- of the PMLA 2002 was carried out at his residential premises and certain incriminating documents were recovered from there. From the accounts of the petitioner and his mother, it is found that they had earned income as rent, i.e., the generated proceeds from the attached proceeds of crime and their bank accounts clearly reflected the receipt of rent payment from Nishant Sirohi. Thus, the total rent earned by the petitioner/mother amounting to Rs. 4,40,000/- and a supplementary complaint qua the petitioner and two others was filed on 08.11.2024. Thus, there was ample material on record to show the commission of offence of money laundering by the petitioner and the petition deserves to be dismissed by this Court.