← Library
High Court of Punjab and HaryanaCRM-M/12459/2021allowed

Ashok Solomon v. Assistant Director, Directorate Of Enforcement

2021-06-02Mr. Justice Deepak Sibal19 pages

            

!

" #$% & & '( #)  *++#$% &,& ' -'. / 0'1'$+ 2& (+(+#$

/ .

+ *(# '( #) $)# * $( (. #/5. +('$( + *(# 2 6#$"

$(



.#- 7#8#4#$ 2& (+(+#$

/ +('$( + *(# 9 + *(# '( #) $)# * $( 2 6#$"

$( % #$:08  &/(+* 

6'- 7+0'8  

 

           

      

   

        



 !""#$%&# $&$#       ' 

     (    )    



 !""#$*+%"$&$#   !



( ( ,

   - !    .

'/       '

 (     0!       1

     1           

6'- 7+0'89 & 2  ((

   

'  !""#$%&#

$&$#3 '4  2)   1  !"

"#$*+%"$&$#3    )   )  

1'

  ' (   (' (   '   -

,!5&#5/,65$&#%    $+ &# $&#%     

7 * 

 08  $&&$9  38:

 ;,!- $%#  #7 #$ $&#< 



#& /0)( 1 ! (

6' #%=+9  3#%=+: 

*$&,   

> )   1 > (0              

       7# &7 $&&=  (,

8 9  3  (:   #*% &%7 (  1( )  2 

0( /09  3)2 :  ( 

#%=+  (  

 ( 0  2 $< &7 $&&<  ( ?

!(0 108 9  3?

:     

(   1  ' 9  3 ':  (   

( ('(  '      

( 



  (     1  '     )2    @  

'( 



( 

 $$ ## $&&<  ( )2 

 1 '   ( ' - #%&5$&&<

 $* ## $&&<  

   ( (1

1  ( '   (A



$+B  (  

 ((  C- 

- 8 C9  3--8:'  ,  ' =+B

--8( 

'((    ( 

 

9 A

 : 1 $+B 

'((  -

;

!

,

 ;

  4D(  (  '  '0  (   0D( (( 1((    'A (0A

 '0 E  ( 0 (   0'0  (    (10(  



9 

 (( 1

 4 +B  ( 1' --8( :  2 ( ' -  +<5$&#7 =%5$&#* 7 %*=  #7 7=+ (0 (   (1           ((    --8  (     ( '  '0  ( @ (  ' '0  (  (('



5 ( 11'  ( ' ?

 (    (      #&F#&< #&% 1 ' (  

 ( 0 1 C,

( 0C @#& #$ $&#<)2   

/

@   

 ((> )   1

    1 151 (   ( A

  (( $*%--8(  /   '

 (0<*--8(  '((  

 <*( ++ '((  '0 ' 8 8 '

0 9  388:

 '0 ' ( 2 '0((  --8(    ((0 (  '  (  ?

      

 (  

( 1 ( 51  2   A  (

   ( '?

 88



#& #%=+

@'  '

 1( ;,!- $%# 

*$&,  

#& #%=+   

> )   1 



 

;,!  1)  9  3 ):'(   

(  1 0 ( '   $+ &# $&#% )

 1 , 1

! -

,!5&#5/,65$&#%9  3 ,!: 

7 * 8   

 

  , 

 

 '0/0  ;,!

 '01(    

(0 '

1 15( '

    0 



*$&,  

(0/0  (  



#=7          (0



#& #%=+     ;,!(

 '0/0  ( '   

*$&,   (0 

(  8  

 

  (  

 )( / 



G9 !8:

%=%"$&$&"5  (,

8  6

,

    ,!  



  &= &< $&$& 



  1  ,!0

(

 81' (  / ( '0   )   ,!    (10 5 1    0

 '  0 

( 9:  8 

@$& &< $&$&/0  (  (10  

#=79<:   

   "( (( A ( -  +<5$&#7 =%5$&#*  (   ' 0 1 

   1    )2         ' 0  5 



( 1                  1 

       A

 '

 1 

  ((  '   1 ( (0 

  '( (   /0 

(0 

 

#& #%=+   (

 '  

*$&, @   1 ( '0 '0)(

/  

    )       ,!        11  

 

 (1    1(  

**  *+ 8   (?

 

   )   ?

   ( (0    



7 * 8 ,

 1(   "( ((  ( - #%&5$&&<$#$--8(  '

'0)2  (0

('

 '  ( ?

 ((  (0%7 ( 

 %7(   ' ((  +% 1 88 '0 ' 2   1

88'0 ' 

((0   --8(    (  

  

    (  '(( 

 --8( 

1 '0)2   '  

(( +%(  ((1 

(( (  0 

  ( ?

  0((   

(( #< #F--8(  (0

 '

,   

(( A (    

(( ( 0  10  ! +&  ! F&  (0 G           

((  1     (    ?

1

    

1  

 ( 

 15 '((    --8(  1 '0)2  5 

  



((  

 '    '1   

19:



   (5 0    ( 

1  '0  )2     

(0 (          

  ((  A

(    

(( ( 0 )      

  

  '0  )    1   '  ( ?

(  

1 (( '

  (



1  01

! $$& '0 '   (5?

(

! #$&  9 1(0: " '(  

'0 '   (5?

'    (  ,'  '( 

0 '((0 1(   D

  

0  #F &$ $&$#D'

 

( 0'A 

'0 )

      

  

     A 

  0   

(0

           0D              

 

 1(  (10  

#=79<:   5 1(  

** *+ 8'

<

( 

  '0 

  

   0 0

 (   

D    

'

1 ( ' E 

 (



 '0 )  1  '



D   '



   ! +&  ! F&  (0( 0' E '0

)D ,! (  ((( (0

(  8

  ,!  

*$&,   1 

'  ((

 ( '

0 

*$&, '  (( ' 1 15( '  ( )2  ' 4( (0  

#& #%=+ D  ( 1(  ( '0)2  '1 '  (

 ;,!'0/0  (0((

      ' 1  15(   0'    

#& #%=+D 



#& #%=+ ' ('(   ( 1  1 1 104 0 (   D  (10 ( '0/0  



 '  

*$&,

(0 

A ( -  +<5$&#7 =%5$&#*  (  ' 

1 

 1)2   ' 0

5

 ( 1      ((    1 1 

 'D  (0   1 

( '(   1  

)2   &# &* $&#F( 0'  '0  (      ((   '0

 0 5

=   0D   1(  (

)2  5  ((

(0 0

D01 '0

)  1 ' (0  '02 (

   0

(

1 15(    (( --8(   1 '0)2   1

'( 

79=: #%=+ 1  1(



  0  2

 '



 E F# =+ 0 (0 ' (   1 

'   

0

    

"#% 1  , 



  !""#$*+%"$&$#( 1 '     (1    1 8 

( ( ,





1 (



 '1     

' ( 

 1  

 ' 

*+ 8 



' ( 

 (0   

     

         '(  

  '(  

 

(0 ((    ( ' (0 ( (0  0 D

    

   

 

 

   



*+9#: 8 

 ' (  

('0  1

'

 



'0 1

 

1 '  (

*+9#: '  

(  '  '08 ( 

 - #7 $&#< 1

    1  #% &* $&#<D        - #7    $&#<    

 4

H '( 1  1 1 1 

 0  

(I' '  H  ID    1 1 

 '  

*+9#: 8

  D1 

*+9#:  8       '  ((  '0    

        

(  

'

'0 

 

  '  D 1 ((

'0 1

   

   ! "

# $   % 



       



 &  '

()*   1

' 

((0(

(( 

'0 1

D +  +

   , -.  +/ 0#  

$  1 - &  )

2  1

 (  

((

0   

  ((  



'



D %, ,"    .3

 )

*) 1

           ((    1        0  

((

 



'

( 1'



   1



  

( 0 1  '

     

   1     

(D    )(  /  

   "

 .  !

    4    5

4  5( 4 

+



 4     !

    

4

'(( ( #7 $&#<

     



 ' (  

*+9#: 8 (( '  1

   '0)( / 

 '0

!

 (  '( 

 

*$&,   ( 

    (10 ( '0  



 '  

*$&, D   '(( '0

D 0 



 (0 

((0'0 '

'0 1  '  ( )2 0

  --8(  (( 

D

   

(( --8(  

((1  

(( ( 0D 1 4

 0  

   

(('

( --8 ( 

1   

1     ( 

 1'((  --8(    (( 1  (  ' (  '0 (   

 

D  0  

    1  (  (  

1 '0)2  --8(  

(  

(  (  (     

D   ( '( 

'   (( 1 '1   --8 0D(( 

 

( 

 (   D (

 



(0 ' 5 "

   

    0( ' (0( (0 ( 



  ( G  ( '

0 

*$&,    ( (  ((  '

   1

 ,  .       1   %.

5(*

((("

7'

8,&





,



) 1

 " ,  # 9,

  #      "   

)() 1

 "     " 

 

    

 ,   :

  #   , ,  # & 

 & 

 ,   :  "  ,   



   ;    :  

  

  :    , ,  $ 

 " ,  # 9,

      

 #



 ; ;





 :,

; ,    ;

     :  , ,  

&   &  # ;&  



3,

 

&  :  

    , ,    

 , 3, #   " 

 ,

, ; ;

  8, :   



   " 



  #

,

   "  : " " #  

     ;    



  :    ;# ,

 : 

,

   " 

: " 

: " " #     : 

,



        :    

 



 # 

  ,  ;

  <

     

:



 9,   ; ,

; ;

 = 28 '0( 1 0$&&$  

*+9#:   "

7



>  :

 #

 



 

  

1  , & 5'*   5')&

 " 



,

 



", ;

     "      

  #  ,

1  %    , 

; 



;

 

 :

;

,

>   1,;

1  ,  ;



 "" , #  ""  ""



 , ?



 :   1,;

1  , ""  ""

 & 

,   

      ;

,

 ; 

  



, #  , 



  



 #     # 

: 

; @ 1 

  "  & :&  ,

   <

# &    : 

     & # ; 



; &   " 

,  

  @

 1 

,    " 

,  

 



A

  # 

", ;

,



) < " ,"

  "

 

: 

 ;#>   4   ?

   #   

 

       , 

: 

 ;  ;# 

 

  ;# 

 

 " 

 

 ;  ;#   = 2 A

 

1   

' '

'      '( 1

1 1 1 0  

(  8 2

'  ' (  '(   A

 '    0   ( ' (  '(      (



(   ' ( (0

  

 '(

 '(   '(  

(0      (

' ( ( (0  0  2   

(  (

0         A

  

1  

  ' (A 

'   1

    

B 9 :  1



 '  

 ( ' 

(   (#* $#  

,

 ( 

*+9#: 8 4 '  

(  2

 

1  1

  (( "

72) . 

;



  ;& :

  

)2   1  

 + # -,

 

% & &     " : , 



   

; &  ; ,

 , 

    % 

 ) 

  

;

 ,

 

 %

   ;  ,

: ;

 ;

 & ; ,   " 

  :





 



)2& :

:

 ;   " 

,  :



;  %

,        & 



  

  " 

,   ; 



 & :, ""



  :



  



)2    % 

   

 "   



,

3



 "  

; #    & 

      ; 

,"

    ;#  " 

,    

   :  " 

 ""  

"

 



#= >0#7 $&#<

*+9#: 8

 ' 1      #% &* $&#<   2

     1 1     H '( 1 1 1 1 0   

(I   

*+9#:' 

1   1

    

B 9 : '         H      I       (        1 1        '          1 

  

( 

*+9#: 8 '  

(   A (0 

 ' 

*+9#:

 

2 (

'0 1

     

B 9 :

  

 ' 

*+9#: 8 (   ' ( '

 D 

 '

 0((  1  

D0  '(D1    0 '   0 '  2 '   

  ' ( 

*+9#: 8 

 '   '0 ) ' 

      (0    '



H '( 1 1 1 1 0   

(I  H  I ((0 

 ' 01 1   

  '   

((0' ( '  

((  ' 0(

 (       2

    &F &F $&#<  '0> 1'0 / 

 > (( 

- $<F $&#<3  + 8,3;

 %  4   4     !

    

       (

'



  '(  ) 

  (( 

  ((  '

"

75 





;



 

&

  

 

  

)2   1+-% %   : 7,

 % =   

 ,;

   

)2   1+-% %  C: &    



)2 

 ;



 ,  

;#  

% 

%  



, 

"" 

  ""

  





%

 

 

 







 



",

;,  

  ,



   

      ,   ;



  & 

 



5*  ;#  



)2   1+-% %  :        5)&   

;,   "  ""

; # 

:

 &    

 

;# 



% 

 ; 

"     ; , 



  &    

,;D 

)2    

 

 ,  

;#  % 

%  

  &    #   

   

:

,  

 ,

  



)2  1+-% %   

 

,



;

,

 

%   

:

  ;& :

  

 ;  :



  

  



)2   1+-% % &  "   ""



  ;    



,



)*5  

 

  

1  ,  :  :, 

     + 8,3; B

 ,"     

  

((  '0> 1'0/ 

 

1  $+ &7 $&$&   > (( 

- #7$$ $&$&3)

    )   1   2( '

    (( "

*  9,

  " 

: : 

 , 

;# %"<

, 

     ,"  



:

 % 

  

;  

)2   %  

, 

     8,3;

,"   ,

:

 ,; 

 "

  

    ; ,  

 

  E 

% &  :         5)  

)2  1+-%  ;#  

: F,

 % F



)2    %  

:

  

&    

,;D 

  

)2 :  "  

:



 ,  

# 





 





    



, ;    



)2    ;  



 

  

< 

 , ; 



 



   # 

""



 ;

;# 



,

,

1+-%  : ,   ,

 ;#  

: F,

 % F&  G,



 

;# ,"  

, 

  ,"   ;  

  

,  

  %"<

, 

  ,"  

 



)2  1+-%

     " : ,  

   

;

 ; ,

 , 

    % 

 ) 

 

 ,

 

 %  

 

  

)2   1+-%  : F,

 % F   

 ,;D 

  

)2  1+-% C: &    



)2  

 ;



 ,  

;# % 

%  !

 



5*  



)2  1+-% :

,

       5)    ;,   "  ""

; # C

&   

 "





 ; 

"   6  

,;D 

)2   

 

 ,  

;#  

%  

     

 ,  :



  



 

 

 % ,    

& 



 ;



;  %"<

, &  

 ;

 

    # 



 = 1 ((  '

'0)(

/ 

 



  4     !

     $&$#  @( )( #&<# 7' :



 



)2   1+- % 

  ,  ;  ,

:

 ;

,

 , 

:

  3,

   %"<

, 



     

   

 

  

   





)2 ;#  E 

%    

# : "   ,;,

  B

", ;

 * # B : B

,

 % B  

 





   :



   #  ,

:

;#   

3,

  

 :



  ;

 

)2   1+- %   ;

 ,

:

;#  C B;

,"  

,  

    

 

 ,  

;#  % 

%    &    #   

   

:



 ,

  



)2    1+- %   

 1 

;   "   

)*5 

1



 

  

:



# ""

#

    1 

   ; = 2     ( ' (    (1'0  0     /  

   +   *)/ 4 H 

8

  H %  4   & 4     !

    

$% &< $&#<      /  

         (   ((

< - *#*#7 $&#%3% # 4     8 

  

$< &+ $&$& ,  '



 

(     

1'0

/ 

 

 

 '0 '0 1

    

   

  

   

  ' (

 ' '0(  '(    '             

    A

    ' 

 

*7%   8 

( 

   

*$&,     (    80 ('

 '1 



'



    '  ( ( 

 

1 , (10 ( '0/0 

;,!- $%#  #7 #$ $&#<  

#& #%=+  

*$&,  

> )   1 



 '  '

 

*$&, (



#& #%=+ 2 1(  ( '0 )(    

((

  

 (0 

 

 (0  2  (('0

   (10 ( '0/0   1( 

( '0 ) 2  0( 15

( 1  '0 '



   ('



1 ( '( (  '

  ( '

0 

*$&,    

'( ' 

 

((

=

0 '1    '02 (

    ,   

   (  1  (   ( ((0  



 0

  10

 0C    (  

  1 



  (  

  1(    

#=7   (  (10   

  #=79<:     '0    /0          1(    

**5*+ 8'0 )( 0' ( D'

 

    '     

0     #F &$ $&$#D  ((    (

1 '    

    

( 0  E 

 #F



 '0

)

1  

D 

  !""

#$%&#"$&$#

  

## 1

 !""#$*+%"$&$#   

    

    #7  

D       '

    

      4      ((  1 0 (  '01( 0  D'





E F# =+0 (0 (0'  1 

 

0 

     



"#%  

  

 !""#$*+%"$&$# (   (      0$&&< ((  

 ( ((   



  

 

  '

  

2 (

5,((A 5) 0  1 (( (

  

C    0( (   

'(  ('

 , (

'

 '

'1  (0

(    



  (' ( 1

 '  '4



 1    0   '(  (     &,&  

6'- 7+0'8

/"5 G 5  J5-

G! '( J5-