Dimple Kharour v. Directorate Of Enforecement Through Its Assistant Director











































































   


  

  
 



!"

#$%$!&'

( )( 

!"

*+,!

-$&.'

( )( 

/ 0  ((  $$!& 1 2 1%*%


 

  
   3 333


 

((( %+!&- &
'

 4/ ( 3


3 3   




 


 


 





 
 



! 


"
#
$ 
#
#  
%#

& 
 



 
 
#
%
#


!'( 


!
 
 

 



$ 



!# 


 
$
 

%
 ) **** 3 3  5 ( +
!"


!
! 

 
,-.

/

010.





 #
) #


)
!# 
 /2 '0'0103
 


(&45$6725085010,

0399010, 



 
,


 

"
6

0110 0 
!

! 
!# 




 ( 

$#
7#
2 

  

 











































































 88:0;

 6
 

!# 

# 
 
%

/  :/ ;
#

#


<&4
,8.

0,99010,
)"
# 
  
3-
/ 
  
5

 
 
6  
:

6 
3;
5
7)"
& 
 
6  
:7&6

=;

5
7)"
4#
#
 
6  
:746

-;

  
 

 
.9-
:,;
89:0;
.98:0;

/
+
  #

!

 
<&4



 
7#
2 

 !# 
!




<


(>

 

:<( ;

9=91010,

! 
#


 3

-


! 





3

)  



!! "

)"



 #
 #


?

"# #@
)
+


   
 

)


'6'
:#

6
 ;
#

!  
#


#
)"

#
 #
 
#
)

 #"
#
)
)"

6
 

 
 # 
)  
7&6

746

#

) 


 

#"


(

#
 #


#
 
!
9
+
&

# 


5

& 
 
6  
:

&6;
! 

&+
A !

 
!!# 

##




6
 

##

#
 #

 


#  

!
+ 
!

#
)
 
 
 #  7&6

746
+
 
 # 
!"

#"
#





)"
#
)

#
 #













































































 

 
! 

91
"
+





 

5
&6

B
/90,85.


4
%C ) :D;

9=91010,

9-91010,
&


)"
9-91010,

#  
! "
 






 

#"
33.
+
 
 
#"
9E
+
!

#"


4
!
3399
+ "

!"
+ 
9E
+

#
! 


2!
#
 



"
  #


 #)#




"



"!
 

)
! 



999E
 #



 


!
!!#"
+





 
<  #
 # 
 
  )#
&+
) 
)"

746

#
 
+

6
 

7  !
 )
 

9=91010,

#
 
 # 


  ##" 



9=91010,



2 
#

&6
# 
) 


 # 
+
#
# 

 
! "
 0=19
+

##



 
# 
+

  # "
! 
)"
746


# 


) ##"
#
 !

 
 # "
#
)"

!"

 

  #






  

!# 
! 


#

##
&

 





5
&6


4
%C )
:D;




)

"



#
)

#



)"
7&6

746


 

#
 #

# 
  #


# 




















































































 
 


 
+
 #
 #

 
 
)  


6
!"
"

&6
  
!



6  
"

  #5
  
#

#
 # +
! 
7&6

746


 
#
"


&6


 



+ 
"


)
!  

  #





&



"
## 


 !#"
)


! 



#"
 #

&


#





)

! 


! 



!

#



/ "

)
! 

! 

)"

! 
&


'

 )#
) 
#
+
! 

6
&6
7&6
 746
)"

 
 

 
.9-:9;
.9-:,;
.98:9;


.9:0;

/
+
 

<&4
,8.5010,

 
)"
#   

3-
/ 

 

/ 







 
<&4
.99

<&4
031
)

9-90010,
 


!#"

# 
 
#

# 
 

   /8
$#

 
.98
:0;
.9-:,;
89:0;

999

/   
  
 
B

(2


6

7&6

6
  

)"
##
#
 #


&
)
 ) #
#
 
 # "
! 


)"

6
 "




2D
 
#  

 #

 
  

!!





!"

! 
+ ₹ 
!"


.=9=

)"
##
#
 #
 











































































 

> 
)"
"


)



 
 +

(&4




)"

!# 5 !




 

#


! 

)# 

!


  




#


!

! 

 )
  
 
B





 
!  &

 
) 


)"


"


) 
 ₹ 


 
:2;
)

.=9=



  
  #
  
)"



)
 
! 
&
#
 ₹ 


 

)
,1-3


 
)"
 ! 


6

&6

 
!

 




 ₹ !#



#



 


-3
# 


6

5

< 
( 
 
6  

 

 ₹ 




)
,0
# 

 


6

5


&+  

6  

 
  








 !  !
 #"


#
 

 

#"
 2




0-100103

)
18 93
!

& 
%

& #
 !
/
# 
&

) !

 
!# 




 
A


! 
!# 

#
)"
 !
!
. +
#
 
#


! 


 ! 



#"


 

)
,3
"
#  

 
 # 

 

93
"


#


  

5

6

5
&6 

#"

#


>

=F
-5E
"
 
+













































































 ##  

)


! 

 



  



!!> #"
4,9




"
  0-100103
+
!# 
! 

=111
! 
 
=1

+  C


)

 
)"
 

+
+ #

#

#"
 #
" 



#
 



<&4 /,8.

0,99010,
D5
.9-:,;
89:0;
G
.98:0;
/


 3-
/ 

 

  
%

/ 
D
<&4 /031

9-90010,
D5
.98:0;
.9-:,;
89:0;
G
999
/
010.


  
/8
6 
 )
<&4
/.99

9-90010,
D5
.98:0; .9-:,;
89:0;
G
999

/
010.

#
6 
 )
<&4 /..E

08900103
D5
.9-:,;
.98:0;
G
89:0;
/
010.


  
/=
6 
 )
<&4
/8.

991.0108
D5
999 .98:0;
.9-:,;
G
89
:0;

/
010.


)
/ 
 )
<&4 /E1

0-180103
D5
.9-:,;
.98:0;
G
89
/
010.

 #
 )
<&4
/===

0.1E0103
D5
.9-:,;
.98:0;
89:0;
G .:3;

/
010.
G
 
.
+

 

&


! 
:


<  #
()# ;

9EEE


4 



<&4
/9=

18190108
D5
89:0;
.98:3;
.9-:,;
G .:3;
/
010.
G
8:9;
"

 

&

!  
0111


+  

"


 ##




 
+
)#
!! 





! 
#"





>



48

2

)# !!"
1E
 #





! 


)

#











































































  

&

! 


)
 


! !

#
)
! 


> 
! 

1=
"

 
#"
 



"


 #
+
!  
  
,3


 6

#

!!#"






#"
  
!"


! 
)


 

) # , 2




#
#


!'(



#
#


!# 
 #
 


!#"
 90990103



! 


)
#  




!

 


>



4.=11

 


 

 ##
! 



!!> #"
4,9
 

 #"





! 




  
##
)"

#"
)



#"
#

ipso facto  #



 

) #
+ 

!
! 

# )#
 )
  
+"




! 


"
  0-100103






 C

)

  3 &



#
#


!  8 +
#


! '

!#
B

 

! 0=


!#"

90990103





 ' ?27. Role of Dimple Kharour:

i. Dimple Kharour is observed to be a shareholder to the tune of 7% in M/s VMSL in 2018$19 and is one of the beneficial owners of the proceeds generated by the company through modus operandi as discussed above.

ii. On analysis of the bank accounts, it has been gathered that Dimple Kharour in her personal accounts and entities related to her, had received Rs 40.85 Crore from M/s VMSL and M/s VIPL.











































































  iii. During the course of scrutiny of bank accounts, it was observed that Dimple Kharour in her personal accounts have received a substantial amount of at least Rs. 16.42 crores from M/s VMSL and Rs. 2.98 crores from M/s VIPL. The details are as below:$ SN Source of Received in which Amounts (in crores) Funds account M/s VMSL Personal account of 16.42 2.

M/s VIPL 2.98 Dimple Kharour iv. Also, the scrutiny of the bank accounts revealed that a significant amount of Rs.20.18 crores have been transferred from the account of Vuenow group to M/s Kharour Films LLP which is a partnership firm of Dimple Kharour and Sh. Sukhwinder Singh Kharour. Being the active partner and authorized signatory and the approver of the bank accounts of M/s Kharour Film LLP, Dimple Kharour is actively control and manage all the activities of the said entity. The details are as below:$ SN Source of Funds Received in A/c of Amounts (in crores) M/s VMSL, M/s Kharour Films LLP 33.52 Crore VIPL & M/s Kaspi Services Pvt Ltd v. Also, it is found that the diversions of Rs. 85.35 lakhs from M/s VMSL to M/s Fruitchaat Entertainment Pvt Ltd where Dimple Kharour and Sh. Abhaydeep Mutti are the directors. The details are as below:$ The details are as below:$ SN Source of Funds Received in which Amounts (in account crores) M/s VMSL Fruitchaat 0.85 Entertainment Pvt.

Ltd.

vi. Also, there are transfer of funds of Rs. 41.9 lakhs from M/s VMSL to M/s Avni ITInfra Ventures Limited Wherein Dimple Kharour, Sh.











































































  Rahul Bhargav and Smt. Ruchi Srivastav are the directors. Moreover, there are transfers of Rs. 12.10 crores from M/s VMSL and M/s VIPL to M/s Can and Able Entertainment Pvt. Ltd. which has the same address as M/s Avni ITinfra Ventures Limited i.e. Plot No 82 Industrial Area, Phase$1, Chandigarh - 160002. SN Source of Funds Received in which Amounts (in account crores) M/s VMSL Avni ITInfra Venturs 0.42 Ltd.

In the above$mentioned companies, Dimple Kharour have following roles:

S. No.

Name of company Role of Dimple Kharour 1.

M/s Kharour Films Designated partner LLP (06.02.2021 to till date) 2.

M/s Fruitchaat Director (29.09.2021 to till date) Entertainment Pvt Ltd 3.

M/s Avni Itinfra Director (05.02.2021 to till date) Ventures Limited vii. During the course of investigation, it is found that Dimple Kharour had incorporated M/s Kharour Film LLP for production of movies. She is having 80% of the shareholding of the said entity. The source of funds of the said entity is the proceeds of crime from M/s VMSL and M/s VIPL.

viii. During the course of investigation, it is found that Dimple Kharour had purchased six immovable properties registered in her name purchased from the proceeds of crime received in her accounts from the accounts of Vuenow Group.

ix. During the course of investigation, it is found that Dimple Kharour used to attend the seminars which were conducted by Vuenow Group on the invitation of her husband Sukhwinder Singh Kharour. It is pertinent to mention here that she is well aware about the project 'mycloudparticle'.











































































  x. During the course of investigation, it is found that Dimple Kharour is the authorized signatory and initiator & approver of the bank account in the name of M/s Kharour Film LLP. She used to make the payments and used to sign the cheques of the said bank account.

xi. During the course of investigation, it is found that Dimple Kharour is the authorized signatory and initiator & approver of the bank account in the name of Fruitchaat Entertainment Pvt Ltd. She is having 60% of shareholding. She used to make the payments to the persons/ entities.

xii. During the course of investigation, it is found that Dimple Kharour used to make the huge expense towards purchase of gold, suits, travels, boutique and others. Dimple Kharour has failed to state the satisfactory remarks/ reasons for the transactions. xiii. During the course of investigation, it is found that Dimple Kharour is the director of the company namely M/s Kharour Films Limited registered at 1st Floor, 6$7 St. Mary At Hill, London, England. She is having 100 shares of the said entity. Also, Dimple Kharour is one of the directors of M/s Vuenow Technologies Pvt. Ltd registered at Shaw Centre, Singapore. The purpose to incorporate the said firm was to seek new opportunities regarding IT technology in South Asia Country. To identify the role of these entities in the instant case, the investigation is under progress. xiv.

As elaborated above of this complaint, Dimple Kharour had knowingly assisted Sukhwinder Singh and indirectly assisted Sukhwinder Singh Kharour in one or more processes or activity connected with the proceeds of crime including its concealment, acquisition, use and further in projecting and claiming the said POC as untainted thereby had committed the offence of money laundering within the meaning of section 3 of Prevention of Money Laundering Act, 2002, which is punishable under section 4 of the Act ibid." = !

##  

)


! 

  ##
)"


 



!!











































































 
5

6

5
&6



"
 
0-100103
)
 
 C


)
 
 ##



# 



 C


 
)"
 

 


0=190108
!
4 '

'.,=.9'0103
+
! 

 

"

30
!   
+
!# 
! 

=111
! 

=1
 - 
"

1-
<&4




  

! 
 
'


 
#
 
+
 #

  
<&4

 
! 
 



 


 '

 

     


 
            

    



 "

)    !
   #  

* (  $ $%%      & % !

'  ( )    "      



# *     $ 

        + '

 .    !
  ,-  "



          



'/

$ 

       + '

 .    !
  ,-  "



    0    

    

# *    1 ) "

    !
+ '



* (    ,-











































































 "          


 
-' )  

    ( ,-

* ( 

    !
    0    

    


  ! )  "

   !
 ,-

* (   1   111    

  


%( ) 0"

    "

 3'' 

* (  !
   


    2' 3''   

        #.  

  

4 - '%

5 000

   1         "


  2 %

)  

   "

7

* (  !
    3'6    3'6 '

'

 

        #. 5

 !!#"




 


#
 
 
!
!# 

 ##
"


#

#"


+ #
# )


" 
 E +
)#
!! 





! 
#"





 #




 '











































































 B.Immovable Properties:$ S. No.

Description of Immovable property Owner of property Sale deed No.

Area Amount of Immovable property (Rs.) 1.

Village Todar Dimple Sale deed 05 kanal Rs.1,30,00,000/$ Majra, Kharar, Kharour W/o No.2023$ SAS Nagar Sukhwinder 24/15/1/195 Singh 90 dated Kharour 11.03.2024 2.

Village Todar Dimple Sale deed 03 kanal Rs.15,00,000/$ Majra, Kharar, Kharour W/o No.2023$ 12.5 marla SAS Nagar Sukhwinder 24/15/1/195 Singh 93 dated Kharour 11.03.2024 3.

Agricultural Dimple Sale deed 12 kanal 16 Rs.45,00,000/$ land at Village Kharour W/o No.2024$ marla Makran, Kharar Sukhwinder 24/198/55 Singh dated Kharour 25.04.2024 4.

Plot No.28 Min Dimple 2021$ sq.

Rs.14,00,000/$ Waka Bhan Kharour W/o 22/11/1/159 yards Colony Area Sukhwinder 06 dated Village Abloval, Singh 27.01.2022 Patiala Kharour 5.

H.

No.169, Dimple 2021/3/1/11 500 sq. yds Rs.4,00,00,000/$ Phase$3B1, Kharour W/o 149 dated Sector 60, SAS Sukhwinder 16.02.2021 Nagar, Mohali Kharour Total Rs.6,06,95,000/$  ##"
1E
 #

##

)


 ! 

#
)












































































 91 &

    
   


                

  

  

     
!"

# $

% % 

&

H)#
!

#

 '

"On its plain reading, the first proviso to subSection (1) of Section 45 operates as an exception to clause (ii) of sub$Section

(1) of Section 45 of the PMLA. Therefore, when a woman applies for bail, the twin conditions in clause (ii) need not be satisfied. Though we have granted time to the learned Additional Solicitor General to make submissions in support of the submission that notwithstanding the proviso to sub$Section (1) of Section 45 of the PMLA, rigours of clause (ii) of sub$Section (1) of Section 45 of the PMLA will apply even to a woman, today the learned Solicitor General appears and states that rigours of clause (ii) of sub$ Section (1) of Section 45 of the PMLA will not apply to a woman, in view of proviso to sub$Section (1) of Section 45 of the PMLA. A charge has been framed. However, there are 67 witnesses and recording of evidence is yet to commence. Our attention is invited to the counter affidavit filed by the respondent and, in particular, what is stated in paragraph Nos. 9 to 16. There are no antecedents of the appellant brought on record.

As rigours of clause (ii) of sub$Section (1) of Section 45 of the PMLA will not apply, the Special Court ought to have treated the application as the one under Section 439 of the Code of Criminal Procedure, 1973 (for short, "Cr.P.C.") or Section 483 of the Bhartiya Nagarik Suraksha Sanhita, 2023 (for short, "BNSS"). Hence, the first proviso to sub$Section (1) of Section 437 of the Cr.P.C. (the first proviso to sub$Section (1) of Section 480 of the BNSS) will apply. As the predicate offence is not under the Narcotic Drugs and Psychotropic Substances Act, 1985, the maximum sentence can be of 7 years. The appellant is a woman. There is no possibility of the trial concluding in near future,











































































 considering the fact that 67 witnesses are to be examined. There are no antecedents of the appellant brought on record. Therefore, a case is made out for enlarging the appellant on bail till the conclusion of the trial.

For that purpose, the appellant shall be produced before the Special Court within a maximum period of one week from today. The Special Court shall enlarge the appellant on bail on appropriate terms and conditions including the condition of regularly and punctually attending the Special Court and cooperating with the Special Court for early conclusion of the trial. Apart from the other conditions which will be imposed by the Special Court, a condition of deposit of the passport shall be imposed. The learned counsel for the respondent shall be heard on the terms and conditions.

We make it clear that if the appellant fails to cooperate for early disposal of the case, it will be open for the respondent to apply for cancellation of bail.

The appeal is accordingly allowed."
:(! 
!!# ;

99 &
' ()    * 
!"# $

&% 

%

H)#
!

#

 '

?7. We have taken note of the fact that prosecution complaint has already been filed by the ED and that the appellant (aged 65 years) has been in custody for over 8 months. We have also taken note of the fact that the appellant, prior to his arrest, physically appeared before the ED on five occasions. Presently, there seems to be no necessity to continue him in custody. What remains for consideration is the restrictions imposed by Section 45 of the PMLA, 2002.

8. Section 45 of the PMLA, 2002 cannot be interpreted to justify indefinite detention. In appropriate cases, the constitutional courts must intervene and have, in fact, intervened in the past to











































































 safeguard the right to personal liberty of the accused under Article 21. The twin conditions under Section 45 cannot override the constitutional safeguards under Article 21 of the Constitution (see:Manish Sisodia v Enforcement Directorate, 2024 SCC OnLine SC 1920). Applying this principle, this Court has granted bail in appropriate cases irrespective of the period of custody.

9. In view of the above, we are of the considered opinion that further detention of the appellant pending trial is not necessary. The appeal, thus, deserves acceptance and the appellant may be admitted to an order for grant of bail."


 90 !!#"

 

 
,3


 6
 #

!!#"







 



!

 




:!;
&



' () :!;






 

) #
 

)
"

1-

&




! 




  


19
"

#
" 9. B!


 

! 

"
 
)"
 ! 





+ #


#

#"

)
#
"  


 


! 


A  9,
+
 



 




! ! 

##


! '

!#
B
I5
    
B



)
#

) #
) 


 
) # )

"
)


   

#
$ "


 











































































  93 +
! 
##
!!
) 

 




 ( 
7#
2 
+

 
#
4
$#
 )




"

"

 ##

# 


+ #

 


 




#

"

 


 
 

 
 98 +
! 
:
"


)# ;
##
!!

< 4



43111115'

! 


 

+ #

+
 #
)
# )#

)
  

!
#




)

 ! 


 #
 
  
 9= +
! 
##


!!
 
:

 #"
;


!5



( 

 #"


##

)
#



"
  
 

!!#  
)



 
) 
   9-
+
! 

 !
 

3 3     ( )(  3

67 7 1 %+ 8$&.91 %!& -'

%9!

67 7 1 1 +!1 :, '

%9!