Re: FIR filed on assessee under PMLA

Assessee is a Govt. salaried employee and in 2013 CBI filed a FIR against him and his spouce and the criminal case under Pmla is going on but no charge sheet is yet filed this . Assessee wife like to settle her pending case under Vivad SE Viswas. Is she is eligible to take benefit of Vivad SE Viswas.

Given the brief facts, As per Section 9 (c) of VSVA, the provisions of this Act does not apply to a person in respect of whom prosecution for any offence punishable under the provisions of the Prevention of Money Laundering Act, 2002 has been instituted on or before the filing of the declaration or such person has been convicted of any such offence punishable under any of those Acts. Since the wife is not “that person” she should eligible under VSVA.  In  State, CBI v. Shashi Balasubramanian (2006) 157 Taxman 261 / 206 CTR 587 / 289 ITR 8 (SC)

 Dealing with S . 91  of the  Kar Vivad Samadhan Scheme, the Court held that , Immunity under Kar Vivad Scheme is not available in respect of offences under Prevention of Corruption Act. Public servants who can never file declaration would not come within the purview thereof. Section 95 Clause (iii) would be attracted, if inter alia, any prosecution for any offence enumerated there under has been initiated on or before filing of declaration.  On the facts no prosecution or charge is levied against the  wife of the salaried employee of Govt , hence she can avail the benefit of the Scheme . 

 

 

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