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14. It has been further submitted that the prosecution has seized the documents and examined them for a period of 15 years and found 6 discrepancies in registers and vouchers as alleged in Para 7.5.2 of the Prosecution Complaint. The prosecution alleges that the entries in the registers were manipulated as the registration number of the vehicles used for transportation were of two-wheelers and response there, it has been stated in para-19 of the bail application that and a few of the relevant documents have also been brought on record through Additional Rejoinder Affidavit filed on behalf of the Petitioner. The said affidavit contains the details of the correct truck numbers along with the official government documents related to it, such as the sale challan issued by the JSMDC, document issued by the Department of Forest, Environment and Climate Change, GST Delivery Challan issued by the CCL, weighment slip issued by the CCL. Learned counsel for the petitioner submitted that the vehicle bearing registration no.JH02A-7322 was mistakenly written in the register, whereas, the correct vehicle number is another one and submitted that it is an human error in writing in register. Further, it has been pointed out that the vehicle bearing registration no.JH02T-7366 was mistakenly written in the register, whereas, the correct vehicle number is JH02T-7336 and submitted that it was an error in writing while entering in the sale register of the petitioner's company and in the E-way bill chalan and tax invoice for the truck number is mentioned as JH0ZT-7336. It has also been pointed out that the vehicle bearing registration no.JH02W-1520 was mistakenly written in the register, whereas, the correct vehicle number is another one and submitted that the vehicle number is not mentioned in the sale register of M/s Tanjil Refectory. Further, the vehicle bearing registration no.JH02AR-6603 was mistakenly written in the register, whereas, the correct vehicle number is JH02AQ-6603 and submitted that it was an error in writing while entering in the sale register of the petitioner's company and in the E-way bill chalan and tax invoice for the truck number is mentioned as JH02AQ-6603. Further, the vehicle bearing registration no.JH19A-6768 was mistakenly written in the register, whereas, the correct vehicle number is another one and submitted that the correct number was also mentioned in the e-way chalan at the CCL loading point and, hence, the petitioner could not be changing the vehicle number in his register. Lastly, the vehicle bearing registration no.JH01AX-5533 was mistakenly written in the register, whereas, the correct vehicle number is JH01AX-5133 and submitted that it was an error in writing while entering in the sale register of the petitioner's company and in the E-way bill chalan and tax invoice for the truck number is mentioned as JH01AX-5133. It was submitted that in E-way challan and tax invoice truck numbers are correct and human error only in the Register.

29,50,36,622.79/- and if the words 'Paid and Purchase' for that coal is there, Rs. 29,50,36,622.79/- cannot be termed as proceeds of crime under Section 2(1)(u) of the PML Act and the amount of Rs.

29,50,36,622.79/- is minuses from Rs. 41,81,92,136.38/-, then it comes to Rs. 11 cores and odd, where in the said paragraph, the investment is also said to be the proceeds of crime and that is how the figure has come to Rs. 71,32,28,759.17.

32. It was pointed out that in the register, the vehicle number was wrongly mentioned as JH-02-T-7366, wherein the correct number is JH-02-T-7336, however, in the e-way bill and tax invoice, the truck number is mentioned as JH-02-T-7336. Further vehicle number was wrongly mentioned as JH-02-AR-6603, wherein the correct number is JH-02-AQ-6603, however, in the e- way bill and tax invoice, the truck number is mentioned as JH-02- AQ-6603. Further vehicle number was wrongly mentioned as JH- 01-AX-5533, wherein the correct number is JH-01-AX-5133, however, in the e-way bill and tax invoice, the truck number is mentioned as JH-01-AX-5133, which, prima facie suggests that the same are the human errors.