Ashok Solomon v. Directorate Of Enforcement
!
" !
!#$ %& !$'()(%* +,,
! " !
" #
* - . ,
/
/ /
$
% & ' %'
( % ' %'
& ' %
! ) )*+,*-)./..
0%
1' %
! ' %'
! ) )*22+3)./..
( ' %'
)
/ /
,
5 6 6 % (
78. ! ! ( 1 1
6
1 ../,./..
(
6 (
: 1 ; 1 6
% " #
1 ' .//.
< #< ("
"
= % = ../8./*2
6 ("
&(;
"
' = (" 1
5
: 1' &1 (
%
1 ../,./..
6 ( (" 1 6
78. ! ! 5 ( 1 '
5
= %
= 6 ../8./*2 5'
77
# 6 (
: 1' &1
; ).'
(
: 1' &1
" = % = ../8./*2' 6 " 1 1 " (
5
6
./8 ! ! 5 " ("
$) !" #$ #
%
&&
'
(
#)& ) * +,
- # (
&&) & (
.( $(
.(
( / 0/ 1 (% +,
&
2 2 )# ((#) - # &) (
2 #) &&
&&(
&&
'
(/3
" 6 (" &(;
" ("
$) !"$4
(
% & )(
&&
'
( )()# &&( (
5
.(#)
(&
&&
'
( (2 (
6
3/ 5
"
"
6 % ( ("
% (
( (
% ( 6
6 6
1
' 6 1 %1 1
1 1
' 6
( (
1
!
%1 >.
,
" <
$) ! /7
& #
(
4 $#(&#) & $#
&&( #
&
# (
$ #4
/ / 7
((
(
( &&
4 (& 4 &2(& & % #
(
$
2
2 (22%
2 (
4 # ( # - # & $
2
/ "
&
($
2
&
#
2. ((
2 (2 $&6( 4 #
( $
2
& &&
4(3/
"
" 6 ("
6 6 6 1 "
=
6 % ( ("
% (
( (
% ( 6 >7' 3
+
"
$) !8/7
& #
( (2
()&
(
.((2
/9 %
((
$#
.( &
(
(
4 4 4(2/ :/ 7
& #
(
4 $ # ( & #)
& & & $#
&&( #
&
# (
$ # 4
/ / 7
((
(
( &&
4 &( &4 &2(& & %
#
(
$
2
2 ( 22%
2(
4 # ( # - #
& $
2
/ "
&
( $
2
&
#
2. ((
2 (2 $&6( 4#
( $
2
&
&&
4(/ "
#
(
(
;( && $
2
4
(6(
'
0 <= 3/ 5
: 1' &1 (" % ( 6 1 6
' 1 " (
"
' %1
1
6
(
)
" " '
5
: 1' &1
% "
1 " ( 1
'
(
?" 1
@ !
1 1 1 1 = ' 1 "
5
: 1 6 (% 1 1 1
"
1 "
' 6
% 1
"
1' 1
" )
" "
@ 1 A6%'
1'
(% 1 " ( %
% 5
: 1 (%
% 6 ? ( 6
( 1
1 % ( 1 (
? % 1 6 1 ( ; (%
' 1 6
% 6
6
( 1%
"
%
1' ?
"
" ( % ( 1 6 "
(% ? 6 ) (% % 1 "
6 %1
1
' 1 " ("
"
( @ %1
'
(
5 6 6
" 6 % (
1
" = (" /234())(%) 4$ 6$7$ '%2)$6)
&%7 #8$ 9$#(#(%$7) #
1 (
6 1 ( $ * %"
=
1 %1 ? (
( !
(
! (
%
(" %1 9 1 %1 6 ("
. A @ A <( ! !"#
$ % & &#'
(
( (
) %"
%
" * + , %- -./0 ( -1- 6 A <(
!
B ! ' ./.*C ("
A1 ! 6 >** 6 6 (%
6 1 '
(@
./-./8 !
+
! ' 1
' (@
= ' (
( >.* @ !
>7 1
"
*-,' ./-
./8 ! ! A ( % " (
"
(" ! , # @ A1 !
%2 #3 &
+.
-#4 + 3-5- 5-+- -66 0 ( --
(
6 6 = ("
(
% 6 " 6 1)
# @ A1 ! * )
2#1
% %
76
6
(" A1 ! 6
6
( %
"
1
%
%1 1%
6
( " %1 1 9
% ( 7 # ( (
!
1 ./8 ! !
1 %
6
1 "
= (" %1
( "
( 1 1 1 1 5 (
: 1 " @ A <( !
8 - 3 # 7+ # 6
% % ! ! *2-,
" 1 (
!
% '
!
( ( !
1 (
!'
( ( ( A ( % ! !
( " #
1 ' %
./8
1 6
"
' 6 1
6 % ( 1 1
+ # ! ) )*22+3)./..
1 (" ( 1 1 1 1
!
6 =
%
' 6 @ " 1 " 6
@
A (
" (
6 % ( =
%
' 6
( ( 6
' 6 6 1
A ( 6
' 1
"
1)' "'
*-, 8 ! ! 6
"
(
" 1)
( /234())(%) 6$7$ '%2)$6 &%7
#8$
7$)9%$#
@'
&
6 ( ' % 1 (
/2/8./.. A
6 1 ( $ *
@ (
"
" ;
% 1 " 6 6
(
" (" ! 6 .*/7./.. 5' < " 1% "
"
"
" . A (
("
% " (
1 6 A6%' 6 6 ( 1 1 ("
6
"
1
1 1 1 A ( 1 % (
1 1 %
A (
1 %1
( 1 1 (" 6 %
(
(@ %1
' , A (
6 1 1 1' "
A @ A <( !
8
1
( 1 1 1 6 (
" ("
(
' 6 ( 1 1 1
7 A ( % 1
A6%'
'
( 1 1 1
' 6 1 @ 3 A ( # % 1 1
("
% 77 * ( #
% 1 =
A (
6
'
' 16
./7 ! ! 6 %
( , %
1
6 1'
%"
6
() *
(
(" "
' %6
'
6
" "
6 " (
%
( (
16
' %
+ A @ !
*
%%(
)
5- +%9 7 7 16
@ ! A1 ! :
3
5
%( 1
1
#
1
'
- A (
" 6()#
A @ ! ! " #
$ % & &#'
( ( (
) % "
%
" * 6 1 6
6
% 6 6
"
A ( @ !
** 6
(
%6 " (
@ ' "
! !
1 @ A
( ?
(
' A <( ! 1 %
" (
1 5'
"
6 6 % ( =
" (
1 6 ? 8 A ( A <( ! @ ' @(
A" A1 !
' ! ' + 6 %
(
'
(@
;( =
1 %1
(" %1 1 9 6 ./-
./8 ! ! % ;
+ % '
'
(@
;(
" '
'
(@
;( ("
%1 1 9 A ( % ;
+'
" 6
A (
./8 !!
6
6 ("
(
%
" 6 (
! (" 1 A6%'
#
" ( !
: 1
'
' % ./8 !! A ( ./8 !!
(
" 1 (
! (
: 1 " 1
# ! 1 ! (
! (" % 7,
77 #
'
./8 !! 6
"
A ( %
! !
# 6 % 1 "
( " % 1 %
A ( 6 1
(
: 1
"
"
"
./8 !!
" " (
5' ( "
" (
: 1
!'
(
A ( 1
"
6
( @ A1 ! 2#
#4+ 3-5- 8 ( 1( 6
6 %6 !D 6 % A6%'
# !!' %
' @
2#
#4 + 3- 5- 8
(
%)($7#(% %& )234())(%) 4$ 6$7$
'%2)$6 &%7 #8$ 97#($), D
(
: 1' &1 ; 1 6
#
" = % =
../8./*2 1
1 6 " ("
(
: 1' &1
)
" 6 6 =
" (" "
&(; 6 (
= ("
1 D
6
(" 6"
1 5 1 " (
+
6
" 6 1
6 =
1 ("
) A6%' " (" &(;
' 6
5 % % 6 6
% #' 6 6 = (" 1
(
5 (
6
(
6 ( ( <
<
<
(%' 6 6 6 ("
"
5 ( % (
%"
=
1 %1 6 ? (
( !
( 6
(" 6 1 ("
' @ 1
6
1
6
%
"
1
"
%1 1 9 % (
6 6 = 5 %
% ./8 ! !
@ A <( !
A1 ! 5 1
1 1 6 ("
A6%'
&
1 (
)
1 ("
( 1 % 1
% @ A <( !
9 @(
A" A1 ! 1 5
) 1
( 6
" 1
(" (
: 1' &1
( !
(" % " (
1
6
("
) (
: 1' &1 % " ( (% 5'
"
'
6 1 % " (
"
("
(
: 1' &1 6
" 6
" =
1 % = ( (
" 6 1
% " (
' ? 6
6 ( 6 % " 1
"
5 ( 1 @ A <( !' A1 !
@(
A" A1 !
9
!"#
$ % & &#'
(
( (
) %"
%
"* 8 >** 6 5
( A <( !
'
" 6
6
(
A <( ! (%
6 1 '
(@
./-./8 !!'
1
6()# ' (@ = ' (
( %6 " (
@ '
"
!!
1 ' @
>.* ! ' ./.* % (
% 7 (
% %"
(
6 6
*+*
*+7 !!
6()# '
(@
;( =
1 %1
(" %1 1 9 6 ./-
./8 !! **
.*7
$) XXX XXX XXX !/7 & (
%
( ) (4
(
(
4 & ( & ( #
%4 & &
) $ &
%4 )#> &
)
% # $&
(/7 &
4 2
%(
(
#6
(
'
0% /<% 2
(
% +
% #6
'(
.(% #
(, (# (
(/7
( $4
) #&( ( && (6
% ) &&&
( %( /</ &(
(2 %
6
/"
(
(
(2)?
$#
(2) ((/@8+,A/ XXX XXX XXX +8,/&&)(
(
% ( /</+, $)
( # &&(4
4
(((
(8/< (
(
%
#6
( >#
.( (2 $
2
((&#) "$
2
2B +"B,
( 4
( 0%/</ >&
* 7
% (
%
#6
( >#
& )
% (
%
#6
(>#
(&#) "$
2
2B /3 6
6 ! ( A <( !
6 1
"
A <( ! 6 6 1 '
(@'
1
6()# ' % "
( 1 1 @ ( % A <( ! 6
= 1 '
(@
" 6 6
@ A <( @(
A" A1 !
9
6 ! )*' 1 ?
("
1
+ 6 ( */*../.* 5 +
$ B+C
< & D<
&
( # *"
+ & E"E ( < (%1, & (4(4(&( 4
#
( & & 4 /
0 8 ( < (%12$ & (4
(& &
/C
( && #2 # 2
% 2
(%
%
)
&( 4 &$
/<// 9 % $)
( ( # &&( 4
4
(((
( 8/</ (
(
%
#6
( >#
.((2$
2
((&#)
"$
2
2B
( 4
( 0/<// >&
*7
%(
%
#6
(>#
& )
%(
%
#6
(>#
(&#)
"$
2
2B /3
6
6 6
% %"
(
6 6
*+*
*+7 !!
6()# '
(@
;( =
1 %1
(" %1 9 6 ./-
./8 !! 5 ;
% 6()# '
'
(@
;(
" '
'
(@
;( (" %1 1 9 6 ( % (" 6 (" %1 1 9' ?
(
A6%'
1
(
' 1
"
6 A6%'
% " (
%6 1
("
" (
: 1 ( ( !
' @(
A" A1 !
9 ' "
6 (" %1 1 9 A6%'
% " 1 6 (" (
: 1 ( " % "
"
1
5 A <( !
8 (% 1 1 1'
% 1
1 ?" 6 (
6
1
1 1 1
; 1 6 1 : (% 1 1 1 6 (
"
("
(
' 6 ( 1 1 1
1 " (
' 1
@ A <( ! 6
@(
A" A1 !
9 ' 6
(
"
?
' "
"
"
(
: 1 6 6
@ ("
2#
#4+ 3-5- 8 '
@ 6
(
( ( A1 !
6
%6 !D 6
% 5 1 ("
% % (
#
!!
( " % '
(
'
@ (" 1(
1 (" )
"
6
@ 1
1
' 1 ( % (
" 5 ( %" 1
(
" 5 1 %
(
1
"
)1 1
' @ A <( ! !"#
$ % & &#'
( ( (
) % "
%
"* 8 0
8 :; < ;
& % 0 (
"
' " ?
%6
' ! %6 ( % ( A6%'
( (" %
(
: 1' &1 1
" "
"
(" (
: 1' &1 '
(
("
: 1' &1 1 @ '
@(
A" A1 !
9
" 6 6 ;
" ( "' ( 6 ("
+,,
/ /
! E $ F> E ( $ F>