Bench:

Mr. Justice Md. Ruhul Quddus

and

Mr. Justice Bhishmadev Chakrabortty

Criminal Appeal No. 5310 of 2008          Md. Hafiz Ibrahim

    ... Convict-appellant -Versus-

The State and another

    ... Respondents

Mr. Rafiqul Huq, Senior Advocate with Mr. Nitai Roy Chowdhury, Mr. A K M Fakhrul Islam, Mr. Sabbir Hamza Chowdhury and Mr. Mithun Roy Chowdhury, Advocates 

... for the Appellant

Mr. Mahbubey Alam, Attorney General with Mr. Moniruzzaman (Rubel), Deputy Attorney General; Mr. Abul Kalam Azad Khan, Ms. Syeda Sabina Ahmed, and Ms. Marufa Akhter, Assistant Attorney Generals   

... for the State

Mr. Md. Khurshid Alam Khan, Advocate

... for the Anti-Corruption Commission

Judgment on 06.02.2018

Md. Ruhul Quddus, J:

This criminal appeal under section 10 of the Criminal Law Amendment Act (Act XL of 1958) is directed against judgment and order dated 19.06.2008 passed by the Special Judge, Court No.4, Dhaka in Special Case No.23 of 2007 arising out of Gulshan Police Station Case No.35 dated 08.05.2007 corresponding to GR No.36 of 2007 convicting the appellant under section 26 (2) and 27 (1) of the Durneeti Daman Commission Ain (Act V of 2004) and sentencing him under section 26 (2) thereof to suffer rigorous imprisonment for 3 (three) years with a fine of Taka 50 (fifty) lac in default to suffer rigorous imprisonment for another 6 (six) months and further sentencing him under section 27 (1) to suffer rigorous imprisonment for 10 (ten) years with a fine of another 50 (fifty) lac in default to suffer rigorous imprisonment for 1 (one) year more and also confiscating the properties as mentioned in the ordering part thereof. By the same judgment, the learned Judge also convicted and sentenced co-accused Mafruza Sultana, wife of the appellant. 

The Anti-Corruption Commission (ACC) issued a notice dated 18.02.2007 under the signature of its Secretary asking the accused-appellant to furnish statement of his wealth and that of

his family members within 72 hours from receipt thereof. In response thereto he furnished an statement of wealth to ACC on 25.02.2007 showing his property movable and immovable worth Taka 6,80,28,442/=. After completion of preliminary inquiry, the Inquiring Officer Md. Ibrahim, an Assistant Director of ACC lodged a first information report (FIR) with Gulshan Police Station, Dhaka on 08.05.2007 under sections 26 (2) and 27(1) of the Act V of 2004 read with sections 109 of the Penal Code, 5(2) of the Prevention of Corruption Act (Act II of 1947), and rule 15 Gha (5) of the Anti-Corruption Commission Rules, 2007 (Rules, 2007) against the appellant and his wife Mafruza Sultana bringing allegation of furnishing false information, concealment of wealth  in the statement and holding properties worth Taka 21,91,42,880/= in total, which were disproportionate to their known sources of income. Out of the said amount property worth Taka 10,03,43,269/= [6,76,94,771/= (movable) + 3,26,52,498/= (immovable)] was fallen on the part of accused Hafiz Ibrahim. The material particulars of the allegations against each accused were specifically described against chart A, B, C and D of the FIR.  The Investigating Officer (IO) Syed Tahsinul Huque, another Assistant Director of ACC was assigned with

investigation of the case. Accordingly, he investigated the case and submitted a charge sheet on 02.10.2007 against the two FIR named accused including the appellant under sections 26 (2) and 27 (1) of the Act V of 2004, 109 of the Penal Code, 5(2) of the Act II of 1947, and rule 15 Gha (5) of the Rules, 2007. It was prima-facie found in the charge sheet that the accused were holding disproportionate property worth Taka 20,19,85,559/= in total out of which property worth Taka 10.30,58,217 [7,53,73,712/= (movable) + 2,76,84,505/= (immovable)] was fallen on the shoulder of accused Hafiz Ibrahim. Description of as many as twenty-three (23) items of immovable and thirty- three (33) items of movable properties were also given in the charge sheet in support of the allegation.  

The case being ready for trial was sent to the Senior Metropolitan Special Judge, Dhaka, who took cognizance of offence against the accused by order dated 08.10.2007 and transferred the case to the Special Judge, Court No.4, Dhaka for trial. On transfer, the case was renumbered and the Special Judge, Court No.4 by order dated 22.11.2007 framed charge against them under sections 26 (2) and 27 (1) of the Act V of 2004 and proceeded with trial. The charge was read over to the appellant, to which he pleaded not guilty and claimed justice.

PW 1 Md. Ibrahim, the informant stated that by a letter containing Memo No. DuDaK/52/2007 (exhibit-1) he was assigned with the initial inquiry. In conducting the inquiry he perused the wealth statement furnished by accused Hafiz Ibrahim. During 2001-2006 he was a Member of Parliament, while he acquired properties worth Taka 3,26,52,498/- and his wife Mafruza Sultana acquired that of Taka 3,63,23,140/-. Their total properties came to Taka 6,89,75,738/-, out of which the properties worth Taka 3,57,22,265/- was shown less. The appellant Hafiz Ibrahim was owning Taka 6,76,94,771/- and his wife Mafruza Sultana was owning Taka 8,24,72,471/- against different bank accounts. The total amount of movable property against both of them thus stood Taka 15,01,67,242/-. PW1 further stated that the accused persons whitened black money amounting to Taka 11,82,50,000/- (4,30,00,000+7,52,50,000) under SRO No. 200/Ain/05. In last three years they paid income tax of Taka 18,40,094/- in total. According to the inquiry, they possessed total property worth Taka 33,92,32,974/- both legal and illegal. He proved some documents including the ejahar, notice served upon the accused and wealth statement furnished by him as exhibits 3, 4 and 5 respectively.

In cross-examination PW1 stated that the then Secretary of ACC served the notice under section 26 of the Act V of 2004, but no notice was served upon accused No. 2 (Mafruza Sultana). In course of inquiry he had perused the tax file of the accused persons and collected information therefrom. He, however, could not reply from which year they started paying income tax, but stated that in the year 1989 accused Hafiz Ibrahim opened his income tax file showing wealth of Taka 2,51,60,600/-. In the tax year 2003-2004 he had more money in his tax file. He (PW 1) denied the defence suggestion that the chart of immovable property as shown and described in the FIR was baseless and asserted that according to assessment made by the Engineers, he mentioned it therein. He further stated that it was not known to him at what points of time the savings, current and FDR accounts as mentioned in chart B were opened. He could not say whether the car as mentioned against item No. 26 was also mentioned in the income tax return of 2006-2007 or not. He denied the suggestion that the value assessed against items No. 14 and 15 was baseless and that the property shown against items No. 14 and 16 were actually one property and also could not say whether that property was mentioned in the tax return of 2005-2006. He further disclosed his ignorance whether a college was established on the property mentioned against items No. 3-10. He denied the defence suggestion that the property mentioned against item No. 19 did not belong to Hafiz Ibrahim and disclosed his ignorance about payment of duly assessed income tax on the properties mentioned against items No.17-23. Lastly he stated that the accused in his wealth statement showed his property worth Taka 6,80,28,442/-. In response to a query made by the Court, PW 1 stated that the money as mentioned in his wealth statement was his legal money and there was no case against him initiated by the National Board of Revenue (NBR). On recall, PW1 could not say whether any depreciation was taken into consideration in assessment of the buildings.

PW 2 Md. Shohrab Hossain, a Sub-Inspector of Police who was posted at Gulshan police station at the material time stated that he had received the ejahar on 08.05.2007 at about 21.45 hours  and  recorded  case.  Hafiz  Ibrahim  and his  wife Mafruza were made accused there. He proved the FIR form and his signatures there as exhibits-6, 6/1 and 6/2 respectively. In cross-examination he stated that the informant did not give him any materials or seizure lists except the ejahar.  

PW 3 Jahanara Parveen, the then Director of ACC stated that she received the wealth statement furnished by Hafiz Ibrahim. She proved the wealth statement and his signature there as exhibits-5 and 5/1 respectively.

PW 4 Safayet Ullah, caretaker to the house of the appellant stated that five police personnel came to their house in search of the accused on 19.02.2007. Since he was not available, another employee of the house named Salauddin received a notice, wherein he (PW 4) put his signature as a witness.

PW 5 Sekender Hayat Rezvi, the then Upazila Nirbahi Officer (UNO) of  Borhanuddin Upazila stated that on 12.03.2007 at about 11.45 am Taka 1,76,000/- was recovered from Kurralia House to which he was made a seizure list witness. He proved the seizure list and his signature there as exhibits-7 and 7/1 respectively and also proved the bundles of currency notes as material exhibits I-III.

In cross-examination he stated that office of an NGO named SAWLA was housed in the said building. Under telephonic instruction of the Deputy Commissioner he went to Kurralia House. They got the house under lock and key. The local UP Chairman was having the key, by which they opened the house. He further stated that the money was found in an Almirah, but no gold was there.

PW 6 Md. Salauddin stated that at the material time he was employed to the house of the Member of Parliament (meaning the appellant). He received a notice putting his signature there on 19.02.2007. The messenger of the notice told him to hand it over to his Madam (meaning accused 2 Mafruza Sultana). He proved the said notice and his signature there.

PW 7 Sharif Md. Sajwar Hossain stated that at the material time he was posted to Borhanuddin Police Station as a Sub-Inspector. Under instruction of Task Force he raided Kurralia House at about 11.00 am on 12.03.2007 and recovered Taka 1,76,000/- from an Almirah. He seized the money under a seizure list.

PW 8 Abduz Zaher, Principal Officer of National Bank Ltd, Dilkhusha Branch stated that on telephonic instruction its Branch Manager Maskur Ahmed sent necessary papers and documents including some debit vouchers, FDR account opening forms, credit voucher of Hafiz Ibrahim, his wife Mafruza and Alauddin to the Office of ACC under Memo Nos. 1986 and 1971 both dated 14.6.2007. The ACC personnel seized those documents on 17.06.2007 and gave it back in his

jimma. He proves the seizure list, jimmanama and his signatures there as exhibits 8, 9, 8/1 and 9/1 respectively and further proved the seized documents as material exhibits IV- VIII/8. He then gave detail description of those documents and stated that the FDR accounts were in the names of Alauddin and Sultana jointly.

PW 9 Jashim Uddin, a Junior Officer of National Bank Ltd, Dilkhusha Branch stated that he had supplied some papers and documents to ACC personnel on 17.06.2007, which they seized under a seizure list and took his signature. The FDR accounts holders were Alauddin and Sultana.

PW 10 Sayeda Sajed, General Manager (Branch), HSBC Bank, Dhanmandi stated that on 10.06.2007 she supplied some documents to the IO at the office of ACC, which he seized under a seizure list. She then gave detail description of the seized documents and proved the same as material exhibits VIII-VIII/5. In cross-examination she stated that up to 18.06.2007 the balance amount against SB Account No. 005- 056841-001 was Taka 3,60,443.75 with interest.

PW 11 Ehteshamul Hoque, Customer Service Manager of the same branch of HSBC Bank deposed in support of seizure of the documents as stated by PW 10. PW 12 Shamnunur Rahman, Customer Service Officer of the same branch of HSBC Bank was tendered and the defence declined to cross-examine him.

PW13 Md. Nurul Islam, First Assistant Vice-President of Jamuna Bank Ltd, Dilkhusha Branch stated that according to a requisition of ACC, he along with one of his officers went to its office and furnished some documents relating to SB Account No. 0006-0310002621 dated 09.05.2002, which the IO seized under a seizure list and gave back in his jimma. He then gave detail description of the documents and proved the jimmanama and his signature there and also proved the seized documents as material exhibits IX–IX/2. In cross-examination he stated that balance in the said account was Taka 12,93,906/- including interest as on 18.06.2007.

PW 14 A K M Zahiruddin Iqbal Chowdhury, an Executive Officer at Jamuna Bank Ltd, Dilkhusha Branch stated that he accompanied the First Assistant Vice-President (meaning PW 13), when the documents as stated by him were seized by the IO on 18.06.2007.

PW15 Md. Badrul Alam, Sub-Divisional Engineer of PWD, Barisal stated that the IO had seized some documents (in photocopies) from him under a seizure list on 08.08.2007. He proved the seizure list and his signature there as exhibits-14 and 14/1 respectively and also the seized documents as material exhibits X-X/ka. He further stated that he was a Member of the Committee constituted for assessment of a five and half storied building. Construction cost of the building including the households was Taka 1,56,49,375/-.

In cross-examination he stated that the house in question was constructed sometime after 2004 and they made the assessment according to the schedule of 2006. He further stated that the building did not belong to accused Hafiz Ibrahim.

PW 16 Md. Masud Parvez, Sub-Assistant Engineer of PWD, Gaurnadi, Barisal stated that the IO seized some documents from him on 08.08.2007 under a seizure list and took his signature there. He then deposed in support of assessment of the building in similar line of PW 15. 

PW 17 Md. Mujibar Rahman, Senior Executive Officer, Dutch Bangla Bank Ltd, Simrail Branch, Narayanganj stated that he had furnished the IO documents relating to some FDR and joint accounts maintained by the accused on 19.06.2007. The IO seized those documents under a seizure list and gave it back in his jimma. He gave detail description of the documents and proved his signature on the jimmanama and also proved the

seized documents as material exhibits XI-XI/15. In cross- examination he stated that there was no money against the inquired FDR account on 08.05.2007, though it was opened with Taka one crore.

PW 18 Kazi Ashikuzzaman, an Assistant Officer of the same Branch of Dutch Bangla Bank stated that he had accompanied PW17 at the time of seizure of the documents as stated by him.

PW 19 Md. Waliur Rahman, Senior Principal Officer, Exim Bank Ltd, Motijeel Branch stated that he had furnished some documents to the IO at the office of ACC on 19.06.2007 on receiving a prior notice. The IO seized those documents under a seizure list and gave back in his jimma. He proved the seizure list, jimmanama and his signature there as exhibits-17, 18 and 18/1 respectively. Then he gave detail description of the seized documents and proved the same as material exhibits XII- XII/4. In cross-examination he stated that balance against the account was Taka 11,72,520.06 including interest on 08.05.2007.

PW 20 Md. Mobassher Hasan, an Officer of Exim Bank, Motijheel Branch who accompanied PW19 at the time of seizure of the documents as stated by him deposed in support of the seizure.

PW 21 Md. Abdul Karim, a Constable of ACC at the very beginning of his evidence was tendered. In brief cross- examination made by the defence he stated that the IO was an officer higher to him.

PW 22 Gazi Md. Amir Hossain, Assistant Manager of Rupali Bank, Dilkhusha Branch stated that he had furnished some documents to the IO at the office of ACC on 19.06.2007, which he seized under a seizure list and gave back in his jimma. The documents were related to an account of the accused. He then gave description of the seized documents and proved the jimmanama and his signature there as exhibits-20 and 20/1 respectively and also proved the seized documents as material exhibits VIII-VIII/2. In cross-examination he stated that there was Taka 10,65,062.32 including interest in the said account on 08.05.2007. 

PW 23 M A Rab, Principal Officer of Rupali Bank, Local Branch stated in similar line of PW 22 as he had accompanied him at the time of seizure of the documents. PW 24 Hasan Ahmed, another officer of Rupali Bank was tendered and the defence declined to cross-examine him.

PW 25 Md. Shoeb Mahmud, an Officer of Dutch Bangla Bank Ltd, Mohakhali Branch stated that he had furnished some documents in respect of four FDR accounts maintained by accused Mafruza Sultana to the IO on 20.06.2007. The IO seized the documents under a seizure list and gave back his jimma. He gave detail description of the documents and proved the jimmnama and his signature there as exhibits-22 and 22/1 respectively and further proved the seized documents as material exhibits XIV-XIV/7.

PW 26 Ekhlas Uddin Ahmed, Manager of Rupali Bank, Gulshan Branch stated that under requisition of the IO, he had furnished him some documents relating to bank accounts maintained by the accused on 21.06.2007. The IO seized the documents under a seizure list and gave it back his jimma. He proved the seizure list, jimmanama and his signatures there as exhibits 23, 24, 23/1and 24/1 respectively and further proved the seized documents as materials exhibits XV-XV/4.

PW 27 Chhobi Rani Das, another Officer of Rupali Bank, Gulshan Branch who accompanied PW 26 at the time of seizure of the above mentioned documents deposed in support of the seizure. 

PW  28  Fahmida Sarmin, Central Manager, Standard Bank, Gulshan Branch stated that she had furnished some documents relating to account No. 9001 and FDR account Nos. 79001-3 maintained by accused Hafiz Ibrahim to the IO on 19.06.2007. He seized the documents under a seizure list and gave it back in her jimma. She proved the seizure list, jimmanama and her signatures there as exhibits-25, 26, 25/1 and 26/1 respectively and also proved the seized documents as material exhibits XVI-XVI/33.

PW 29 Md. Riazuddin, an Officer of Dhaka Bank who was posted at Bangshal Branch at the material time stated that he along with one of his colleagues went to ACC office on 20.06.2007 and handed over some documents relating to an account maintained by accused Hafiz Ibrahim to the IO. He seized the documents under a seizure list, took his signature and gave it back in his jimma. He proved the seizure list, jimmanama and his signatures there as exhibits-27, 28, 27/1 and 28/1 respectively and also proved the seized documents as material exhibits XVII-XVII/1.

PW 30 Zobayed M Ashraf, another Officer of the same branch of Dhaka Bank, who accompanied PW 29 at the time of seizure of the above mentioned documents deposed in support of the seizure.

PW 31 Md. Akter Hossain, Senior Principal Officer of National Bank, Mohakhali Branch stated that under requisition of the IO he had furnished him some documents relating to a joint account maintained by the accused on 20.06.2007. He seized the documents under a seizure list taking his (PW 31’s) signature there and gave it back in his jimma. He proved the seizure list, jimmanama and his signatures there as exhibits- 29, 30, 29/1 and 30/1 respectively and also proved the seized documents as material exhibits XVIII-XVIII/3.

In cross-examination he stated that the joint account was opened on 03.10.2012 without mentioning specific share of the account holders.

PW 32 Faruk Ahmed, another Officer of the same branch of National Bank who accompanied PW 31 at the time of seizure of the documents deposed in support of the seizure in brief.

PW 33 Sanjida Ahmed, Assistant Officer of Dutch Bangla Bank Ltd, Mohakhali Branch stated that she accompanied Mr. Shoeb Mahmud (PW 25) at the time of seizure of the documents as stated in his evidence. She deposed in support of the seizure in brief.

PW 34 Ali Ahmed Dewan, Executive Vice-President of Dutch Bangla Bank who was posted at Gulshan Branch at the material time stated that he had furnished some documents relating to an account maintained by accused Mafruza Sultana to the IO on 20.06.2007. He seized the documents under a seizure list taking his signature there and gave it back in his jimma. He proved the seizure list, jimmanama and his signatures there as exhibits-32, 33, 32/1 and 33/1 respectively and also proved the seized documents as material exhibits: XIX-XIX/8. In cross-examination he stated that the accused Hafiz Ibrahim had no connection with the seized documents.

PW 35 Md. Shamsuzzaman, Senior Executive Officer of Dutch Bangla Bank who was posted at Gulshan Branch at the material time stated that he had accompanied Ali Ahmed Dewan (PW 34) at the time of seizure of the above mentioned documents. 

PW 36 Mohammad Zakir Hossain, an Assistant Vice- President of Premier Bank, Mohakhali Branch stated that under requisition of the IO he had furnished him some documents relating to an account maintained by accused Mafruza Sultana

on 21.06.2007. He seized the documents under a seizure list and gave it back in his jimma. He proved the jimmanama and his signature there as exhibits-34 and 34/1 respectively and also proved the seized documents as material exhibits XX-XX/8. In cross-examination he stated that accused Hafiz Ibrahim had no connection with the seized documents.

PW 37 Md. Morshed Alam, Executive Officer of Premier Bank, Mohakhali Branch who accompanied Md. Zakir Hossain (PW 36) at the time of seizure of the above mentioned documents, briefly deposed in support of the seizure.

PW 38 Mr. Nizam Uddin Khan, Second Officer, Krishi Bank, Borhanuddin Branch at Bhola stated that he had furnished some documents relating to a saving account maintained by accused Hafiz Ibrahim to the IO on 24.06.2007. He seized the documents under a seizure list taking his signature there and gave it back in his jimma. He proved the seizure list, jimmanama and his signatures there as exhibits-36, 36/1 and 36 Ka/1 respectively and also proved the seized documents as material exhibits XXI-XXI/3. 

In cross-examination he stated that there was no signature and seal, even name of the seizing officer on the seizure list. The jimmanama was made on the same paper, wherein it was not mentioned from whom the documents were taken in such jimma.

PW 39 Md. Delwar Hossain, an Assistant Sub-Inspector of ACC briefly deposed in support of the seizure of the documents as stated in the evidence of Md. Nizam Uddin   (PW 38).

PW 40 Parimal Chakrabortty, a Deed Writer of Sadar Sub-Registrar Office at Cox’s Bazar stated that he had supplied certified copy of a lease deed being No. 253 dated 26.01.2004 to the IO. He did it under instruction of the Sub-Registrar. The IO seized the certified copy under a seizure list taking his signature there. He proved the seizure list and his signature as exhibits-37 and 37/1 respectively.

In cross-examination he stated that according to the lease deed consideration money against the transferred land was Taka 30,68,935.25. He further stated that the certified copy was given on blank paper without any stamp and court fees.

PW 41 AK Monir Uddin Ahmead, Principal Officer of Sonali Bank, Daulatkhan Branch at Bhola stated that under instruction of the IO he had supplied him some documents relating to an FDR account maintained by accused Hafiz Ibrahim on 25.06.2007. The IO seized the documents under a seizure list taking his signature there and gave it back in his jimma. He proved the seizure list, jimmanama and his signatures there as exhibits 38, 39, 38/1 and 39/1 respectively and also proved the seized documents as material exhibits XXII-XXII/8.

PW 42 Md. Azizul Haque, Senior Officer and Manager of Sonali Bank, Daulatkhan Branch at Bhola stated that under a requisition of the IO he had furnished him some documents relating to an FDR account maintained by accused Hafiz Ibrahim on 25.06.2007. The IO seized the documents under a seizure list taking his signature there and gave it back in his jimma. He proved the seizure list, jimmanama and his signatures there as exhibits 40, 41, 40/1 and 41/1 respectively. He also proved the seized documents as material exhibits XXIII-XXIII/3.

In cross-examination he stated that the account was maintained jointly in the names of accused Hafiz Ibrahim and one Abdul Mannan, but without mentioning specific share against each of the account holder. If specific share was not mentioned, it would be treated to be 50% against each account holder.

PW 43 Md. Manowar Hossain, an Officer of First Security Bank stated that at the material time he was posted to Gulshan Branch. Under requisition of the IO he had furnished him some documents relating to a saving account maintained by accused Mafruza Sultana on 24.06.2007. The IO seized the documents under a seizure list, took his signature there and gave it back in his jimma. He proved the seizure list, jimmanama and his signatures there as exhibits 42, 43, 42/1 and 43/1 respectively and also proved the seized documents as material exhibits XXIV-XXIV/10. 

PW 44 Md. Ziaur Rahman, another Officer of the First Security Bank, Gulshan Branch who accompanied PW43 at the time of seizure of the documents as stated in his evidence deposed in brief in support of the seizure.

PW 45 Md. Abul Kalam Azad, Senior Principal Officer of Rupali Bank, Bus Stand Branch in Barisal stated that under requisition of the IO he had furnished him some documents relating to a savings account of Mafruza Sultana on 25.06.2007. The IO seized the documents under a seizure list, took his signature there and gave it back in his jimma. He proved the seizure list, jimmanama and his signatures there as exhibits 44, 45, 44/1 and 45/1 respectively and also proved the seized documents as material exhibits XXV-XXV/2. On recall he stated that the IO had also seized some documents relating to an FDR account maintained by accused Mafruza Sultana taking his signature on a seizure list. He proved his signature. He further stated that up till 25.06.2007 Taka 62,830/- was deposited against the FDR account and Taka 2,48,427/- was deposited against the savings account. His colleague A Khaleque Khan also supplied the IO some documents relating to a current account maintained by accused Hafiz Ibrahim, which was also seized under another seizure list taking his signature there. He proved the said seizure list and his signature as exhibits-81 and 81/2 respectively.

PW 46 M A Khaleque, Manager of Rupali Bank Mohajan Patty Branch at Bhola stated that the IO had seized some documents relating to an account maintained by accused Mafruza Sultana under a seizure list taking his signature there. He was present at the time of seizure of the documents as stated in the evidence of PW 45 Md. Abul Kalam Azad. He further stated that transaction against the current account was stopped since 19.09.2001. At that time, balance amount against the account was Taka 38,760/- only. PW 47 Md. Safir Uddin, Assistant Manager of Rupali Bank, Sadar Road Branch, Barisal was tendered and the defence declined to cross-examine him. However, on recall he stated that he was present at the time of seizure of documents as stated in the evidence of PW 45 Md. Abul Kalam Azad.

PW 48 Md. Shah Alam, Manager of Rupali Bank, Kutuba Branch at Bhola stated that on requisition of the IO, he had furnished him some documents relating to a savings account of the accused. The IO seized the documents under a seizure list taking his signature there and gave it back in his jimma. He proved the seizure list, jimmanama and his signatures as exhibits-48, 49, 48/1 and 49/1 respectively and also proved the seized documents as materials exhibits XXVII- XXVII/8.

In cross-examination he stated that the above mentioned savings account was a joint account and no specific share of the account holders was mentioned there. Account No. 1433 was maintained by an NGO named SAWLA and Taka 30,51,552/- was deposited there.

PW 49 Md. Abul Bashar Chowdhury, Head Assistant of Bhola Sub-Registry Office stated that under instruction of higher authority he had supplied certified copies of eighteen documents to the IO on 27.06.2007. The IO seized the certified copies under a seizure list taking his signature there. He proved the seizure list and his signature as exhibits-50 and 50/1 respectively and also proved the certified copies seized on 27.06.2007 as material exhibits XXVIII-XXVIII/17. Subsequently he had supplied deed No. 3753 dated 25.10.1994, which the IO seized under another seizure list taking his signature on 09.08.2007. He proved the said seizure list and his signature as exhibits-51 and 51/1 respectively and also proved the deed as material exhibit-XXIX. He further stated that Mrs. Shahina Yasmin, wife of Giash Uddin Al-Mamun was the lessee in that deed. He then gave description of the seized documents.

PW 50 Harun-ar-Rashid, a peon to Charfashion Sub- Registry Office stated that at the material time he was posted at Lalmohan. He went to the office of ACC on 27.06.2007 accompanying PW 49 Abul Basar Chowdhury and was present there at the time of seizure of the 18 certified copies. He was also made a seizure list witness.

PW 51 Anisur Rahman, Head Assistant of District Sub- Registry Office in Barisal stated that he had furnished certified copies of five deeds (as mentioned in his deposition) to the IO. He seized the said deeds under a seizure list and took his

signature there. He proved the seizure list and his signature as exhibits-52 and 52/1 respectively and also proved the seized documents as material exhibits XXX-XXX/4.

In cross-examination he stated that those documents were not written on stamp or curtis paper and no revenue stamp was attached thereon. In all the five documents accused Mafruza Sultana was the lessee.

PW 52 Md. Faruk Hossain, an MLSS of Sadar Sub- Registry Office in Barisal stated that he was present at the time of seizure of the deeds as stated in the evidence of PW 51 Anisur Rahman.

PW 53 Md. Shah Alam Mridha, Sub-Registrar of Mohammadpur Sub-Registry Office, Dhaka stated that under instruction of the IO he had supplied him certified copy of deed No. 9454 dated 05.12.2005 on 08.07.2007. Accused Hafiz Ibrahim was shown lessee in the said deed. The IO seized the deed under a seizure list and took his signature there. He proved the seizure list and his signature as exhibits-53 and 53/1 respectively and also proved the seized deed as material exhibit-XXXI.

In cross-examination he stated that it was a lease deed, where the lessor was Mahbubul Islam, Senior Assistant Secretary, PWD representing the Hon’ble President of Bangladesh and accused Hafiz Ibrahim on behalf of a daily news paper named Dainik Khabor Patra was the leasee.

PW 54 Mahbubur Rahman Khan, an Office Assistant of Mohammadpur Sub-Registry Office stated that he was present at the time of seizure of the lease deed as stated in the evidence of PW 53 Md. Shah Alam Mridha. PW 55 Dev Kumar Sarker, a deed writer of Mohammadpur Sub-Registry Office was tendered and the defence declined to cross-examine him.

PW 56 Md. Faruk, an Office Assistant to Keranigonj Sub-Registry Office stated that at the material time he was posted at Gulshan. The Sub-Registrar had supplied certified copies of six documents to the IO in his presence on 08.07.2007. The IO seized the documents under a seizure list and took his signature there. He proved the seizure list and his signature as exhibits-54 and 54/1 respectively. The IO also seized the volume kept in the Sub-Registry Office and gave it back in his jimma. As the signature of Sub-Registrar Yakub was familiar to him, he proved his signature on the jimmanama as exhibit 54/2 and also proved the seized certified copies and volume as material exhibits XXXII-XXXII/5 and the letter of authorization given by the Sub-Registrar in his favour as exhibit-55.

PW 57 Md. Sirajul Islam, another seizure list witness and a deed writer of Gulshan Sub-Registry Office deposed in support of the seizure as stated in the evidence of PW 56 Md. Faruk.

In cross-examination he stated that documents were hand written and on plain paper. There were no court fees or revenue stamp attached.

PW 58 Nuruddin Zahangir stated that at the material time he was posted at the Income Tax Office, Salary Circle, Shegunbagicha. Under requisition of the IO he had supplied him documents relating to the income tax of accused Mafruza Sultana on 16.07.2007. The IO seized the documents under a seizure list and took his signature there and also gave it back in his jimma. The seizure was done in presence of Golam Martuja (PW 59) and Delwar Hossain. He proved the seizure list, jimmanama and his signatures as exhibits-56, 57, 56/1 and 57/1 respectively and also proved the seized documents as material exhibits XXXIII-XXXIII/3. 

PW 59 S M Golam Martuja, an Upper Division Clerk, who was posted to the same office deposed in support of the seizure of the documents as stated in the evidence of PW 58 Nuruddin Zahangir.

PW 60 Shafiul Azam, an Assistant Commissioner of Tax Circle-8, Zone-1 stated that under requisition of the IO he had supplied him documents relating to income tax of accused Hafiz Ibrahim on 31.07.2007, which the IO seized under a seizure list taking his signature there and gave it back in his jimma. The seizure was done in presence of Younus Mian and Delwar Hossain, two employees of his office. He proved the seizure list, jimmanama and his signatures as exhibits-58, 59, 58/1 and 59/1 respectively and also proved the seized documents as material exhibits XXXIV-XXXIV/1.

In cross-examination he stated that the accused had been paying income tax from the tax year 1989-90 and he owned properties worth Taka 2,51,67,800/- on 30.06.1990. He then gave the year wise description of his properties, cash money and company share as shown in his tax returns submitted in different tax years. He further stated that in the return filed for the year ended on 30.06.1996 his investment against share was shown Taka 2,44,36,000/-. In his tax return submitted for the year ended on 30.06.2004 he had mentioned some immovable properties including a three storied building (174 square meter each floor) at Borhanuddin Upazila and another three storied building (118.5 square meter each floor) constructed on 4 ¼ decimals of land at Daulatkhan Upazila. PW 60 then stated that in the tax return submitted for the year ended on 30.06.2006 he (Hafiz Ibrahim) had mentioned his total net properties worth Taka 6,80,09,442/- and also affirmed that he had paid tax of Taka 30,00,000/- (thirty lac) for whitening Taka 4,00,00,000/= (four crore), but could not say whether the said four crore was in bank or cash in hand.

PW 61 Raziul Hasan, Manager of Customer Service, BRAC Bank, Motijheel Branch stated that according to a requisition of the IO he had supplied him some documents relating to some saving accounts maintained by accused Hafiz Ibrahim on 08.08.2007. The IO seized the documents and took his signature on the seizure list. He proved the said seizure list and his signature as exhibits-60 and 60/1 respectively and also proved the seized documents as material exhibits XXXV series.

In cross-examination he stated that an FDR being No. 1505300314903001 was opened on 06.02.2007 with Taka 50,00,000/-. The bank used to pay the tax accrued on the interest. However, the amount after adding interest therewith was raised to Taka 67,14,142/- on 08.08.2007.

PW 62 Sayem Kabir, another Officer of the same branch of BRAC Bank stated that he was present at the time of seizure of the documents as stated in the evidence of PW 61 Raziul Hasan.  PW  63  ARM  Akram  Hossain, an  Officer of  BRAC Bank was tendered and the defense declined to cross-examine him.

PW 64 ASM Wazed Hossain stated that he was an Inspector to BRTA, Dhaka Circle at the material time. On a requisition of the IO, he had supplied him documents relating to some motor vehicles owned by the accused on 12.08.2007. The IO seized those documents under a seizure list, took his signature there and gave it back in his jimma. He proved the seizure list, jimmanama and his signatures as exhibits-62, 63, 62/1 and 63/1 respectively and also proved the seized documents as material exhibits XXXVI-XXXVI/5.

In cross-examination he stated that the vehicle having registration number: Dhaka Metro Gha 11-5372 was owned by accused Hafiz Ibrahim. This vehicle was registered on 13.06.2007. Registration of another vehicle, namely, Dhaka Metro-Gha-11-8210 was in the name of accused Mafruza Sultana. Subsequently a general diary was recorded with Gulshan police station stating that the blue book of that vehicle was lost, where the name of  Dainik Khabar Patra was mentioned as its owner.

PW 65 Md. Munir Hossain, an Office Assistant to BRTA stated that he was present at the time of seizure of the documents as stated in the evidence of PW 64 ASM Wazed Hossain.

PW 66 Abul Kashem, Sub-Divisional Engineer of PWD at Bhola stated that under instruction of higher authority he had submitted measurement reports against five houses to the IO on 10.07.2007. The IO seized the reports under a seizure list taking his signature there. He proved the seizure list and his signature as exhibits-64 and 64/1 respectively and also proved the seized reports as material exhibits XXXVII-XXXVII/5. He then gave description of the five houses.

In cross-examination he stated that during his tenure of service of 34 years he did not prepare any more measurement report. The report was not stamped with any round seal or that of any other officer. Those were prepared under instruction of the Special Task Force, Dhaka. He further stated that some of the local people informed them that the building at Daulatkhan (item No.2 of the list of immovable properties given in the charge sheet) was built in 1995-96. At the time of preparation of the relevant report, no inmate was present at its 3rd floor, but on 4th floor a tower of Grameen Phone was installed. According to 11th edition of the schedule of 2006 assessment of construction cost of this house was done. In the same breath he stated that actually according to 8th edition, the cost was assessed. He further stated that in preparation of assessment report, depreciation of value was not reduced. Generally in construction by a private individual, construction cost would reduce by 18%. Then he stated about difference of cost of construction materials under different schedules. He denied the defence suggestion that despite construction of a boundary wall was completed in 2004 he being afraid of Task Force assessed the cost according to the schedule of 2006. In respect of another three storied building at Borhanuddin, he stated that according to the schedule of 2006 he assessed the cost of the said house. If the house was built within 03.10.2006, it would be assessed under the schedule of 2006, 11th edition and if the house was built in 2004-05, its assessment would be made according to the 10th edition. He denied the defence suggestion that under the pressure of Task Force he had furnished a baseless report.

PW 67 Md. Sirajum Muneer, Sub-Assistant Engineer of PWD at Bhola stated that under instruction of the Executive Engineer Meer Wakil Ahmed he along with three other officers took the measurement of a two storied building (Kurralia House) at Borhanuddin, Sonali Bank Building at Daulatkhan Bazar, a Semi-pucca Building (Shyawla) and boundary wall at Borhanuddin, Krishi Bank Building at Manika Bazar and a two storied building and prepared an assessment report. At that time they were accompanied by the informant as well as the members of Task Force. However, after preparation of the report they submitted it to the Executive Engineer. The IO seized the said report on 10.07.2007 and took his signature on the seizure list. He proved his signature as exhibit-64/2. Then he gave description of the construction cost of the five buildings under his report.

In cross-examination he stated that he was serving for four years. During his short tenure, he did not assess any other building. A Major of the Joint Task Force and 3/4 others were present at the time of assessment. He made the assessment according to the schedule of 2006. At that time no representative of the building owner was present. However, it was reported by the local people that those buildings were constructed recently. He further stated that there was a mark of fluid on his report, but could not say anything about use of the fluid.

PW 68 Meer Wakil Ahmed, Executive Engineer of PWD stated that at the material time he was posted at Bhola. His subordinate officers assessed Kurralia House and submitted a report on 12.03.2007. He put his signature there.

In cross-examination he stated that he handed over the charge of office at Bhola on the same day i.e. 12.03.2007. He himself did not go for assessment or preparation of the report.

PW 69 Fayez Ahmed, the then UNO of Daulatkhan Upazila stated that on a requisition of ACC, he had employed a surveyor named Mizanur Rahman to prepare an sketch map of a building belonged to accused Hafiz Ibrahim. Accordingly, he (Mizanur Rahman) prepared the sketch map and submitted it to him. He proved the forwarding letter, his signature there, sketch map and khatian of the land as exhibits- 66, 66/1, 67 and 68 respectively.

In cross-examination he stated that the forwarding letter of the report did not contain his signature or seal of any Government office. He denied the defence suggestion that the Surveyor Mizanur Rahman did not prepare any sketch map or that there was cut mark on the plot number of the map.

PW 70 Md. Mizanur Rahman, Surveyer of the Land Office at Daulatkhan deposed in support of preparation of the sketch map under instruction of PW 69 Fayez Ahmed. He also proved his signature on the sketch map. In response to a query made by the Court he stated that he was trained in 2001 by Bangladesh Surveyor Institute at Comilla. He, however, could not reply, centering which point he took measurement of the land.

PW 71 Md. Ezaz Ahmed Zaber, the then UNO of Borhanuddin Upazila stated that he was enjoying earned leave on 10.07.2007. At that time the UNO of Tajimuddin Upazila was in his charge, who had supplied the relevant documents in respect of the immovable property of accused Hafiz Ibrahim.

PW 72 Md. Younus Miah stated that he knew nothing about the case. At that time he was declared hostile by the prosecution and also cross-examined. He denied the suggestion that being influenced by the accused he did not tell the truth.

PW 73 Suvas Chandra Nandi, Sub-Registrar of Bhola Sadar Sub-Registry Office stated that he had supplied certified copy of deed No. 375394 dated 25.10.1994 (material exhibit- XXIX). In cross-examination he stated that Shahina Yasmin was shown as lessee in the said deed and one Jesmin Akhter as lessor.

PW 74 Abdus Salam Howlader, a member of Bara Manika Union Parisad within Borhanuddin Upazilla stated that a few months back some persons had come from Dhaka and inquired about the ownership of a two storied building situated at Manika Bazar. In reply thereto he told them that it was owned by the appellant Hafiz Ibrahim. The office of Bangladesh Nationalist Party (BNP) was housed at the ground floor of the said building.

In cross-examination he stated that the land was owned by the Government. Jalil Howlader, a witness cited in the charge sheet, constructed the building and accused Hafiz Ibrahim was not its owner.

PW 75 Abdul Jalil Howlader, a local witness and a farmer was declared hostile. In cross-examination by the prosecution he stated that he did not meet any Officer of the ACC. It was not correct to say that he had ever made any statement about the building at Manika Bazar. 

PW 76 Sanaton Karmaker, a Surveyor of Monpura Upazilla stated that under instruction of the local UNO he made survey of some land and buildings, namely, (Ka) a piece of

vacant land situated at the north of Kurralia House, (Kha) Kurralia House itself, (Ga) Krishi Bank and BNP Office, (Gha) another piece of vacant land adjacent to Chitramoni Cinema Hall and (Uma) BNP Office at Manika Bazar. He submitted a report mentioning specific area of the land and buildings. He proved the report as exhibit-69, the maps as exhibits-69 Ka and Kha and the conveyance deeds of the land as exhibits 69(Ga)- (Da).

In cross-examination he stated that he had submitted the report to the UNO, who was in charge of the Assistant Commissioner of land. He further stated that during survey, he did not collect any documents, but followed the SA Khatian maintained in their office. He further stated that accused Mafruza Sultana was the owner of Kurralia House. The vacant land described against serial (Ka) was owned by Mafruza Sultana and Shahina Yasmin, that against serial (Ga) by Hafiz Ibrahim and serial (Gha) by Mafruza Sultana. The property described against serial (Uma) was actually a vested property. 

PW 77 Md. Ali Asgar, a Surveyor of Borhanuddin Upazila was tendered by the prosecution. In cross-examination by the defence he stated that he was conducting survey for last 14 years. The hand writing on the sketch map was not of him. He could not tell the date and time, when Mr. Sanaton (PW 76) conducted the Survey. He further stated that in his report no ownership statement was made except that of the land, where the Krishi Bank was situated. The land of Manika Bazar was vested property. 

PW 78 Md. Shahajahan, Assistant Vice-President of National Bank, Dilkhusha Branch stated that accused Hafiz Ibrahim was his brother. His (Hafiz Ibrahim’s) nick name was Alauddin. The ACC personnel arrested him when he went to the office of ACC for furnishing statement of wealth. He (PW 78) made a contrary statement that Alauddin was his (Hafiz Ibrahim’s) brother-in-law, who along with his wife Mahbuba Sultana had opened an account in his branch. Both of them were repatriated in the USA. At one stage of recording his deposition, PW 78 became emotional and as such the Public Prosecutor took adjournment. On the next day of hearing, he was declared hostile and cross-examined by the prosecution. In cross-examination he stated that accused Hafiz Ibrahim was his brother and co-accused Mafruza Sultana sister-in-law. He denied the suggestion that his (Hafiz Ibrahim’s) nick name was Alauddin or that of Mafruza Sultana was only Sultana and they had opened the FDR account in his branch.

PW 79 Md. Sukur Ali, the then UNO of Tajimuddin Upazila and in-charge of Borhanuddin Upazila stated that under requisition of the IO he had sent information about land property of Hafiz Ibrahim and Giash Uddin Al-Mamun with a forwarding letter. Before that he made a report through a surveyor. He proved the forwarding letter and his signature there as exhibits-70 and 70/1 respectively. In response to a query made by the Court he stated that he had sent those in photocopies, which were not attested. At that time the AC land was not there and he was in-charge. He could not specifically mention as to which documents were sent by the Settlement Office.

PW 80 Md. Billal Hossain, Sub-Assistant Engineer of PWD at Bhola stated that he had assessed the cost of a newly constructed semi-pucca building beside the Upazila Road at Borhanuddin and submitted a report. On the same day he had assessed the cost of a boundary wall, a two storied building situated at Manika Bazar; a recently constructed three storied building beside the Upazila Road and another recently constructed five storied building at Upazila Sadar Bazar at Daulatkhan and submitted separate reports. He proved the reports as material exhibits 37-37(4) series.

In cross-examination he stated that the PWD at Bhola was divided into two Civil Sub-Divisions, and one EME Sub- Division. Mr. Prasanto Kumer Kundu was the EME at that time. During his tenure at Bhola he did not make any assessment and was also not with them. They made assessment according to the schedule of 2006 and under instruction of ACC and Task Force. He further stated that it was reported by the local people that the building at Manika Bazar was constructed in 2005-06. They did not get any document regarding ownership of the five storied building situated at upazila sadar, but the local people informed them that it was constructed in 2005-06. The 11th Edition of the Schedule of 2006 was issued on 23rd October 2006 and the 10th Edition in 2004. The schedule is revised from time to time because of price hiking.

PW 81 Md. Mosharraf Hossain stated that at the material time he was a Data Entry Operator to the ACC. He was made a seizure list witness to the seizure of documents from National Bank Ltd, Principal Branch at Dilkhusha. Those were related to an account jointly maintained by Alauddin and Sultana, which the IO seized under a seizure list on 17.06.2007. The then Principal Officer Mr. Abu Zehar also furnished some documents relating to another account maintained by accused

Hafiz Ibrahim. The First Assistant Vice-President of Jamuna Bank Mr. Nurul Islam produced some other documents relating to his account on 18.06.2007. Those were also seized under another seizure list. Mr. Syed Mahmud, an Officer of Dutch Bangla Bank, Mohakhali Branch furnished some other documents relating to an account of Mafruza Sultana on 20.06.2007. Ms. Fahmida Sultana produced some documents relating to an account of Hafiz Ibrahim on 19.06.2007, which were seized by the IO. Mr. Zakir Hossain, the Assistant Vice- President of Premier Bank furnished some documents on 21.06.2007. Mr. Nizam Uddin, Second Officer of Bangladesh Krishi Bank, Borhanuddin Branch furnished some documents relating to an account of Hafiz Ibrahim on 24.06.2007. Mr. Parimal Chakrabortty, a clerk of Cox’s Bazar Sub-Registry Office furnished some documents relating to land property of Hafiz Ibrahim on 24.06.2007. Mr. Abul Bashar Chowdhury, Head Assistant of Bhola Registry Office furnished certified copy of deed No. 375394 dated 25.10.1994. All the said documents were seized by the IO under separate seizure lists, wherein he (PW 81) was made a seizure list witness.  

PW 82 Nikhil Chandra Das, Chief Executive Officer of Bhola Zila Parisad stated that in response to a letter issued by the IO, he had informed him that NGO SAWLA was situated on the land of Zila Parishad. Subsequently the Zila Parishad evicted the NGO office from its land.

PW 83 Syed Tahsinul Hoque, an Assistant Director of ACC and IO of the case stated that during investigation he seized the documents relating to bank accounts maintained by the accused as described in exhibits 11, 13, 14, 16, 19, 21, 23, 25, 27, 29, 32, 35, 36, 37, 38, 40, 42, 44, 46, 48, 50, 51, 52, 53, 54, 56, 58, 60, 62, 64, 73, 74, 75, 77, 79 and 81 and perused all those documents. He found there that Hafiz Ibrahim had acquired property worth Taka 10,30,58,217/- in total and his wife Mafruza Sultana Taka 9,89,27,342/-. They acquired property worth Taka 20,19,85,559/- in total in collusion with each other. In their statements of wealth furnished to the ACC they gave baseless and false information, which was prima facie proved and as such he submitted memo of evidence in the instant case.

In cross-examination he stated that Hafiz Ibrahim physically appeared before the ACC and submitted his statements of wealth. He also submitted the statement of wealth of his wife. He did not know whether Hafiz Ibrahim was arrested from ACC, while he approached there for submission

of wealth statement. He could not reply to which bank Hafiz Ibrahim was a Director. The profession of his wife was business and she was a Director of Rupali Bank. Her nick name was Rani. He could not reply that the accused Hafiz Ibrahim as an MP received how much remuneration in last five years. He could also not reply whether the Income Tax Department made any complainant against him (Hafiz Ibrahim). He, however, affirmed that the TIN of Hafiz Ibrahim was 045-101-6601 and that of Mafruza Sultana was 005-101-0268. He perused their tax files. According to the tax return for the year ended on 30.06.1990, Hafiz Ibrahim owned Taka 2,51,67,800/- that time. He further stated that according to the SRO-2005 he paid income tax against Taka 11 crore (7+4). He also paid Taka 60,444/- and 71,100/- taxes against two houses at Borhanuddin and Daulatkhan. In the wealth statement furnished by Hafiz Ibrahim there is a description of  Dainik Khabor Patra. According to the tax file of co-accused Mafruza Sultana, she was the owner of the said news paper. He further stated that the property described against serial No. 17 of the charge sheet (piece of land surrounded by a boundary wall) did not belong to Hafiz Ibrahim. During Investigation, he had recorded statements of 17 witnesses including Galauddin alias Salauddin

(DW 1).  He further stated that Hafiz Ibrahim College was recipient of the properties as described against serial Nos. 3-10 and further stated that none of the witnesses told him that those properties were purchased by the means of Hafiz Ibrahim. The property described against item No. 18 belonged to the Government and that against item No. 23 to Shahina Yasmin, wife of Giash Uddin Al-Mamun and admitted that they were not members of a joint family. None of the witnesses stated him that accused Hafiz Ibrahim constructed any building on the land of Shahina Yasmin. The property described against item Nos. 12 and 13 was actually a grave yard for the landless people, though it was shown in the name of Hafiz Ibrahim. The property shown against item No. 20 was registered in favour of Hafiz Ibrahim. He further stated that the movable property described against items No. 17-20 of the charge sheet were of Alauddin and Sultana and on the date of lodging FIR there was no money against those accounts. Hafiz Ibrahim was shown arrested on 30.07.2007, but he (PW 83) could not reply since when he was in custody. The moveable property described against item No. 21 was owned by Hafiz Ibrahim, but his signature put on the documents did not match his other signatures as put on the documents against items No. 16-20. The informant raised no allegation against the properties described in serial Nos. 12, 30 and 31. He then stated that the account described against item No.9 was opened on 26.12.2006 and there was Taka 2,00,000/-. The amount of Taka 25,00,000/- as described against item No. 10 was kept in savings account No. 6741 jointly maintained by Hafiz Ibrahim and Nurul Islam. In fact Hafiz Ibrahim was having 50% share of that. The movable property as described against items No. 13 and 16 and it was kept jointly in the names of the two accused. The 50% share belonged to Hafiz Ibrahim thus came to Taka 51,921.50. He did not seize any document in respect of item No. 13. Similarly the money kept against item No. 24 was shown in the name of Hafiz Ibrahim, but actually his share would be 50% thereof. He denied the defence suggestion that the moveable property described against serial Nos.1-31, which belonged to Hafiz Ibrahim is a part of the money whitened under the SRO No.200/Ain/2005.  He lastly stated that there was no inconsistency between the tax file and statement of wealth furnished by the accused.

PW 84 Md. Abul Hossain, Vice-President of UCBL, Principal Branch, Motijheel deposed in support of seizure of the documents as described in exhibit-75. PW 85 Md. Shafiquzzaman Chowdhury was also a seizure list witness to seizure of the documents as described in exhibit-75.

PW 86 Md. Anwar Hossain, Senior Officer, Islami Bank Ltd, Barisal Branch deposed in support of seizure of documents in respect of 5 FDR accounts maintained by Hafiz Ibrahim and one current account by Mafruza Sultana as described in exhibit No. 79. PW 87 Md. Selim Siddique was a seizure list witness to seizure of the said documents.

PW 88 Md. Abdul Monem, First Assistant Vice- President of Dutch Bangla Bank, Foreign Exchange Branch deposed in respect of  seizure of documents as described in exhibit-77. The documents were related to some accounts maintained by Hafiz Ibrahim and Mafruza Sultana. PW 89 Md. Rezaul Karim was a seizure list witness to seizure of the said documents.

After closing the prosecution evidence, the appellant was examined under section 342 of the Code of Criminal Procedure, wherein he made a written explanation stating, inter alia, that his actual name was Md. Hafiz Ibrahim and he was not ever known by Alauddin. But in the charge sheet it was motivatedly mentioned as his nick name. The statement he had furnished to the ACC was correct and there was no concealment of wealth or false statement. The property mentioned against serial No. 1 to 11 was in the name of his wife and all those were mentioned in her tax files. She got 19,00,000/- Taka in the year 1990 from her mother repatriated in the USA. She herself was a Business Woman. He himself had cash capital amounting to Taka 2,51,67,800/- in the tax year 1989-90. After 16 years of business, his property stood at Taka 6,80,28,442/-. Similarly the property of his wife stood at Taka 9,50,84,135/- she earned profit of Taka 67,88,640/- in 2006-07. In his own tax return of 1989-90 he showed Taka 2,51,00,000/-. His two residential buildings one at Bhola and another at Daulatkhan were also shown in his tax file under section 19(B) of the Income Tax Ordinance and his jeep worth Taka 45,00,000/- was shown under section 19BBB of the said Ordinance. He also filed an itemwise written explanation along with the statement which is lying on record. He cited five witnesses in his defence. One of them Md. Salauddin Patwary (DW 1) was also cited as a witness in the charge sheet.

However, DW 1 Md. Salauddin Patwary stated that Hafiz Ibrahim purchased from him two pieces of land appertaining to Mouza Kutuba under Borhanuddin police station in 2003 by sale deeds being No. 1687 and 1688. He had sold it because of his apprehension that this land would be acquired by the Government for the purpose of construction of an auditorium. Since for want of more land the auditorium could not be constructed, he took back his land from Hafiz Ibrahim on repayment of the money, but no reconveyance deed was yet registered, though executed. He then proved those documents as Exhibits-Ka and Kha. He further stated that despite sale of the land, he had not handed over the possession in favour of Hafiz Ibrahim. In reply to a query made by the Court he stated that he had cultivated potato on the land and at that time planted jute there. In cross-examination by the prosecution, he denied the suggestion that he had not taken the consideration money back from Hafiz Ibrahim or that he did no more possess the land.  

DW 2 Md. Lokman Howlader stated that he was a destitute of land because of river erosion. He was made Chairman of the Grave Yard Committee. For the purpose of setting up the grave yard, they purchased the land in name of the local MP so that nobody could misappropriate the same. The MP himself contributed Taka 10,000/- for development of the grave yard.

DW 3 Md. Mozammel Hoque, a Contractor of Daulatkhan Upazila stated that he had constructed the three storied building (as shown against item No.15 of the charge sheet) spending Taka 17,47,014.05/-. He had also constructed the Krishi Bank building at Borhanuddin Upazila spending Taka 17,72,760.92.

DW 4 Md. Kamal Uddin Howlader, a Member of Governing Body of Hafiz Ibrahim College stated that earlier there was no college at Lalmohan and Borhanuddin Upazila. They collected money from the local people and established the college. There was necessity of Taka 15,00,000/- more for the purpose of its inclusion in monthly pay order (MOP) of the Government. The then MP Mr. Hafiz Ibrahim contributed Taka 7,75,000/- for that purpose. DW 5 Md. Mostaker Rahman, another Member of the Governing Body deposed in similar line of DW 4. All the above DWs were cross-examined by the prosecution, but did not deviate from their stand.

After conclusion of trial, the learned Special Judge passed the impugned judgment and order of conviction and sentence as stated above, challenging which the appellant preferred this appeal. Earlier another Bench of the High Court Division heard and allowed this appeal by judgment and order dated 17.10.2011 on the ground of legality of the initial notice, challenging which the Anti-Corruption Commission moved in the Appellate Division with Criminal Petition for Leave to Appeal No.128 of 2012.  The Appellate Division heard the criminal petition and sent back the matter to this Bench for disposal afresh on merit on setting aside the judgment of the High Court Division by judgment and order dated 24.08.2015. Subsequently the appellant filed Criminal Review Petition No.77 of 2015 for review of the said judgment of the Appellate Division. The Appellate Division by order dated 24.08.2016 also dismissed the Review Petition.   

It further appears from the order sheet of the Court below that co-accused Mafruza Sultana (wife of the appellant) had obtained anticipatory bail from the High Court Division in Criminal Miscellaneous Case No. 6573 of 2007, but after transfer of the case to the Senior Metropolitan Special Judge, she did not appear there. Despite having full knowledge of the case she did not defend herself in trial, has been remaining fugitive from law, and has not yet surrendered and preferred any appeal. 

Mr. Fakrul Islam, learned Advocated appearing for the appellant submits that the money in question deposited in different FDR/Savings/Current accounts with different banks in the year 1995-96 cannot be adjudicated under the Act V of 2004 and in that view of the matter, the trial was without jurisdiction. Touching the merit of the case, Mr. Islam submits that the appellant, a businessman engaged in sundry trade (wewea gv‡ji e¨emv) opened income tax file in the year 1989-1990 showing property of Taka 2,51,67,800/-. PW 60 Shafiul Azam during cross-examination affirmed that he was engaged in sundry trade and was having the said property in 1990. He had investment of Taka 2,44,36,000/- in share market in 1996. A businessman who owned property worth Taka 2,51, 67,800/- in 1990 and had investment of Taka 2,44,36,000/- in share market in 1996 is not unlikely to own property worth Taka 10/11 crore in 2007.

Mr. Islam then submits that most of the movable properties of the appellant as shown in the charge sheet are covered by the whitened Taka 4 (four) crore. In counting the movable properties, both the Investigating Officer and the trial Judge committed some mistakes. On proper calculation there would be no mentionable difference between his movable

property shown in his income tax return or in the statement of wealth and the property found under his possession. In order to substantiate this ground, Mr. Islam refers to the list of movable properties as given in the charge sheet and submits that the money seized from Kurralia House (item No. 32) was not his money as the said house belonged to Shahina Yasmin and the appellant was never connected with the NGO housed therein; FDR account No. 0128500000000550 maintained with Dutch Bangla Bank, Simrail Branch (item No. 22) was a joint account and the appellant’s share therein would be Taka 50,00.000.00 (fifty lac), not 1,00,00,000.00 (one crore). The amount of Taka 1,00,00,000.00 (one crore) shown against Savings Account No.034334531818 maintained with National Bank, Mohakhali Branch (item No.16) was actually wrongly typed. It would be simply Taka 1,00,000.00 (one lac), not 1 (one) crore; Savings Account No. 00505641001 maintained with National Bank, Mohakhali Branch with Taka 3,60,443.75 (item No. 13) was wrongly mentioned. Actually the said account was maintained with HSBC Bank and the correct figure would be Taka 2,39,532/=. The money shown against item No.7 was of Dainik Khabar Patra, a news paper owned by co-accused Mafruza Sultana and the amount of Taka 29,00,000/= (twenty-nine lac)