Shri.Doulat Jain v. Union Of India
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 25.09.2023 CORAM : JUSTICE N.SESHASAYEE and WMP.Nos.3471 & 3473 of 2022 Shri.Doulat Jain ..... Petitioner Vs 1.Union of India Represented by Secretary to Government Department of Revenue Ministry of Finance Government of India New Delhi.
2.The Joint Director Directorate of Enforcement Chennai Zonal Office-1 3rd Floor, Murugesa Naicker Office Complex Greams Road Lane Chennai - 600 006.
..... Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Certiorarified Mandamus calling for records leading to the search proceedings Panchnamas dated 24.11.2021 and 25.11.2021, seizure of documents and Prohibitory Orders dated 24.11.2021, in pursuance of Warrant of Authorisation 1/4
No.58/2021 and 61/2021 both dated 24.11.2021 on the file of the second respondent under Section 132(3) of the Income Tax Act, copies of authorisation which have not been provided, quash the same as being illegal, arbitrary and without any authority of law and consequentially directing the second respondent to abstain from proceeding further in pursuance of the above warrant of authorization, search and seizure.
For Petitioner : Mr.Satish Parasaran, Senior Counsel for Mr.N.Balaji For Respondents : Mr.N.Ramesh for R2
ORDER
The petitioner has come forward with a single line grievance that the documents seized by an authorised officer under Section 37A was later set aside by the competent authority, as he found that there is no prima facie violation of Section 4 of Foreign Exchange Management Act, 1999 (FEMA). This is now under challenge by the Enforcement Directorate before PMLA Tribunal.
2. The petitioner contends that inasmuch as the Tribunal has not stayed the order of the competent authority, the documents seized from him may be returned to him. 2/4
3. Heard Mr.N.Ramesh, the learned counsel appearing for the second respondent.
4. This Court may not like to interfere at this point of time, since the matter is subjudice before the Tribunal. This Court understands that the appellate Tribunal has posted the matter on 07.11.2023. Therefore, it is only appropriate that the Tribunal is allowed to dispose of the appeal. The learned counsel for the petitioner submitted that the appellate Tribunal may be directed to expedite the matter, but this Court does not intend to give a specific direction stipulating a time frame. The petitioner however is free to approach the appellate Tribunal seeking return of the documents, if he is so desirous.
5. The writ petition is disposed of accordingly. No costs. Consequently, connected miscellaneous petitions are closed. No costs. 25.09.2023 Index : Yes / No Speaking order / Non-speaking order ds 3/4
N.SESHASAYEE.J., ds To:
1.The Secretary to Government Union of India Department of Revenue Ministry of Finance Government of India New Delhi.
2.The Joint Director Directorate of Enforcement Chennai Zonal Office-1 3rd Floor, Murugesa Naicker Office Complex Greams Road Lane Chennai - 600 006.
25.09.20231 4/4