Sadhu Singh Dharamsot v. Directorate Of Inforcement Deptt.


 



 

 


  



!
"#"$
% &'


()*
!
 *+,-,.
"##"#"$

 









 

  


  




 








" & 
 
 
 
 






 





! 
"
# 


$


 


 
%



 
'& 







& 







 





"&

'


 -


% 
%


 (
 
#




#* 
+  
 


 
!






 


)


, 
-


&
4444

 





&



 

./0


,
 
, 

  
102/
3 

5
 


&
 
 
-1-


& 
,"6#7861969:9/
 
90:/9:9/
3 =1:5
3,8 = = :/69:9.

1.:/9:9.5
;    F


/
-
.
 


 


# 

9::

9
   
      

  

7 
8

 


%"'
 
%"   



/()*/
#"# # "#""


2
2
 


 

,

&

10<<

 

  
 

9:1<
3 

 5


19:='





,
1<D:

:
  




! 
'

' 
> 
E=1
(



+ 


)    


 

    &=


 

 




& 
 
 > 
8

-
$


 
?
$


, 


>

& 

%""'


  





 
$



 
?
$

)  


&



)
 
  






92



 

1<29

@ 
 



 



%
@    

8 


 


  
&

&
3

>   5A




+8, A
&  

@ 
  A
 BB  
&
  A


 
C& 
 A



 


 

 



-2-

%"0'

8




 

$


 
?

?
$


& 
)

  


 
 
1
/()*/ /
# # "#""
 

2
2=
1/
315
35


)

1/
395



,

-
 
19:='

 ,

 
! 
' 
>  E=1
( (


+ 



;     #   F
)    
  

:0
 

& 
&  )
&&
 



>    (

%"$'

!

!


:G:09:99
3 = =15
&
) 
 
&
 


, 
'

,"

= =/.21<=9:99
3>"
+2
 
9:995

%" '

@ 


 
>"

"
+ D
-
2

9:99
)

 B


 A
  
,"6#7 7861169:99

1G:29:993 = = .5   5
)  


 
  
&
 
=



 
  
 




&  



#
%"  E 
 
 
/()*/
# #""#"0



1/3153 35

)

1/
395

 
,

3
.9:
.DG .D2
.D<
.21 1
-
19:='

 ,



5


!  ' 
> 
E=
(


 
+ 
3 5
;  

 ! "F
)    
  
 
&

 


)
 
E
+1

:G :<9:99
  
     &  



 

 


*
& 


-3-

/1:/9:99

 


9 :1:/9:1D

9/219G0D.<6=
)


 
 
 
&

)







*)



<2D/:<<<<26=

  A
)


C& 


 


 D/01<909/06= %"1'



*
& 
C

=
)
 

)


9D0 H



 
@ &
 

&


 
 





 

1/31535

)

1/
39 95


,

%"  
>"
+D

9:9/
&
 

 

)


*)
&



 
 &
  
  
 
@







=
   

$

 % &' (  &() (*&+ + (  

  ,686  '& ) &(  -

 -&()  . / .  &(& / (0 1 ) &() & 22 &(

   1+( & &(./     &(.

.342(     5 2& .6"6! "6 "6 1(22 

 2 (*&+/

' &(.     /"#//,7!6=8 (

' 42(     8/#!/"/8 88868#  - -

 -&()  .  .   &( (& / (0 1 (  &  .&'+ ..1 &() &2&  1((

$  &() &  5 2&  42(   4 .(    !/"7/8/76"7  1(  (  % &  .  !79  & &(.  -  -

 -&()   .  .  &(& / (0 1 1&()  2 1'& :

(  ..&

 (3";3%"

 788  .(  1+

.( .(  8

 1()&  ( 

( < -4-

%"'

 
&



 
>"
+D

9:9/
&
)



:D D:99:9/



 

 



 12:G9:9/
3 = =/5
&




, 
' 

,"

= =1G:9G=9:9/

  B


 

>"


 

)



 


1/
31535


)

1/
395



,

 
 
)



I   ' (J

   

93 5



#

  
 



  







,"
+ +19)  


  
  
& 

 
  
 




&  



#
$ 

& 
&
%0'

  



  
%0 # 

, 



 
>"
+2

9:99 9
)     
  

&


 


) 
 




, 
'



:G:09:99
&



,"

= = = /.21<=9:99
$ $


 &

 




, 



  

>"
+D

9:9/



  
 
& 
 
 
>"
+2

9:99
%0"'

> 


>"
+D D

9:9/


     
*
& & 

:1:/9:1D

/1:

:/9:99
 
 



 9/219G0D.<6=



&
 
)
 

)

)

<2D/:<<<<26=A
  C& 
) 
&
 

  
&
C




D/ *
& 
 /01<909/06=

-5-

%00'

 



C

C& & 




) ! 
'


    
>"
+D
 
9:9/

 A

 
&



& A


)
)
 
 



& L
 

 
  
$ 
 
-
 
  A
)
 
&


  


) =

)

 





9:99

%0$'


  



 & 


.G

) 

..


#





 
 
 



/
&  


.



#
)
 

  




>"
+D

9:9/
   

! 
'  


)








 

:D:99:9/


)



&
 


,  
'


 12:G9:9/
3 = =/5

,"

= =1G:9G=9:9/
%0 '

K K
 


)== 
 

&
&*== =  
&
 


& 

1D
 

 
>"


 



>   = 
 
B 
 
> 
8


%0 > 






>"
+D

9:9/
      
,"
+19
  

&   


 A

  

& 




1D
=  
)
) 

 >"
+2

9:

:99
3& 
5
)
 

&


 
 >"
+D

9:

:9/

)


,"
+19

-6-

%01'

 
 


  
,"
+11
)     
1G:29:99 9





 
G:


#
) 

 &
 
& 

 
=== 


:<:19:9.
) 
 
&

.

'

& 
& 
&


 

%0 !

! 


& 
)



) 
 

 ,"
+19A


&& 

& 
)
 
 
 
$
 
&&
&


   


 


-



& &  




 

)
 
> "




   
#,
& 

 





 


)
@"


9:1G=9 :1D
)  

%0'

> 



  

 &

 




  
& & 



  
& 


 

 ,"
+19
C&
& & 
  


!  ' 

, "
+11

  



( 

 
 
  )
& 
, ,"





*)  

&

 




 
)
& 
>"

3 


& 
 5


,= = 
'  

%0 #'


> > 


 

 




&

 
,"
+19



 
 


& 
 & 


,8 =/=9:9.
3 =115

,"
+19

1.:/9:9.
3 =195

%0

'

# 


 
& &
 


 1G:/9:9.
3

=1/5
*
 B




&
  

&

-7-

)

 )
 
  
 
 
-
$ 
 





 

 
/
& 


.



#
$)  

&
)
 

 

,"
+11  
& 
 



&A
 




=
)




1G:/9:

:9.
  

&

= = 
3
)
 5
%$'



  




 
%$ # 
&

 




 


&
  
  

&

> >"
+D

9:9/

)

 ,"
+19

  
 & 



 

*)
 
 
 
)
 
)


8

>

 


  
(
@ 
)

E
+ +1

:G:<9:99
  &   
 & 
 
 
C& 

 

 
 
 
)

 



*
& 



/1:/9:99
)

 9/219 :1:/9:1D
 9G0D.<6=A
)

 
)

 <2D/:<<<<26=
 C& 
) 


&






 



1/31535 5

)

1/
395



,

 

& 

 
 

 

 

%$"'

>  





 &



  
 
&

 



& &







) &  

&
)


 


)





) 
 

&
 

 

 









D/01<  &  <909/06=
-8-

%$0'

 


    

 
&







 
  

& & 
 
,"
+19 9
)     

  

& &


)





G:



#
@  

 & 
 
+,8 =/=9:9.

.

1.:/9:

:9.



 
  
&
 
) 
 





&





  A A


 
  
&*== 
&

 


%$$'

 


  
 
,"
+11
&




* &


M> 
 L
)
  







  
, 


)


*)
  

 
 


 
@


& 


& 
 

 
 
 
&


 



  

 


  A
&

) 6 6 



12 2


#
   


&
 

@  

>"
+D

9:9/
& &
 
 

  

)

*)
&

 A
)

 &
  ,8 =/=9:9.

.

 
 
&
  


 

 
  


 
 
 
-
$ 
 
@
 
 
&
 



 
 
)








  
 
 
  

C

 
 
) 
 



 


& 
 

-9-

%$ '

K K
 






>"


)
&  ,"

A



M> 
 L

  

M & 

 L


 

,"
+11
 
&
)





  A
)

,"
+ +19

)


  



 & 


* )
 

 

 

 



& 
   
 


, ,"














 &


&  






 

)
 

) 
 
 


*
& 

 



,"
+ 19
&

&  




 


 


)
&& 

 
&
 

 
%$ # 


 

 
  
) 
 

*
 


 




) 


 

&
 

)



 
&


( 


 

@ 


 
E 

 
& 
) 
 

) 

&  
 
8

,"
+19

&  



 

 





 &



 
% '



$ $ 
 
, 


& 

& 

&& = = *
-10-

% '



'

' 
& 
  

) 

&& & 

&  
10


#
)



=
>     !    & / 2 + & / &

(  &   (+ 

 & &  &( & 1 ' 1+  ( ' ?:( (.(  1+ )( '  2& '  / ( 1 &.

& '&( &2&(/ (  1'&:

 ( 1 '& 1  &(%& &()

(+ 2(  1( )& &'

+  ( ( 2(& 1' (  & / .

+    2( (  ''/ (

.

+1/&(. &. ) (   

$ & /2 +&

/&

( &  (+  &  ''/ &..

'+ +       2( ( 16 &(/%

2+   '()%&

.

& '&( &2&(/  &(

16 &(/

   0 &

&()  & +/ &(   '  (:'2/ &(  .

((/  .

+ 1 2&1 1 (     0 &

&()  & + ''52  

( .

& ' 2& /

.

+12&1

 :+2(   (  16 &(  ''/%& &(

%( +6 / 1

5(   -2& '   A && '  )&

  2'&

(  )&

/   .

+1/

:&()0& & &(@ :& 

2&  % %( +6  ''4' 

 &.( + 0( (+. 2'

  

-2& '   )&

  

< %  , , 


& 
 
  







6






&

&
 




10


#A A




 

 



 &
)



-11-

 


10
3&1& 5
@  
 

 


 &

&
)





 

,"
+19



#

% "'

 
 

 

(  






& 
 &





&&


9:2
-
9:<

 ,  ,

1< <:/9:9.
 
 
& 
 

&&

&
 
 &
 

 

,"
+19

 

)
)

  &
 





1<:/9:9.

.
3 =1.5
)


 &  )



 
&

10:/9:9.
'

'


&


,







&  )



 
&
 

 * 


&

  
 

)



,"
+1 19



#
 & )
 
)






A
 




)  &

& 

 




 
10
 

% 0'

  &&


)


)

&)




 
 

 

 
) 

 



)



 
" 

    





 )
(
& 

=
" ( #$% 
#$%  &' (  
)* '& %  '

% ( 

+2%&(   & &. 2(

 / (  .   4&&() & &2&(   / &  . (

 (   . & 1

2   "" ( +"  ,)-
  / 0-.

 '

 1"1 ,..

%! ('& % 1 :

%  2%& -12-

)&:(    

&(

&() &(  

&( % +/ 

&(). 1 (&(

% +(

''

B  . 2.

(

( &'+1&

( """  -&.&'

'+/ &( 6789 :8 !

 6 
814"%  / %'

 5

 '& % '

%(

& 1 &2&(&2'  '

%'()

'

&  .

(( &() 2 & '

  &2&1 ( 

(+-

/   .

1 (&(

.

(( (

'' "2 

&5%&/ &( *)1;$ $  $
 5   / 1<' 5


 /& %  '

& 

' 2&(&2''

%

%  2%&)&:(

  

&( &()&(



&(.

((/  &() . 1 (&(

% + +(

''  

& 
 
 



&
)





,"
+19


 

% $'

& 

 


 &
 
 &

,"
+19
 


1 1.:/9:9.

 B
) *

1G:/9:9.

  &
  A  

)


(



$L

& , 



M# !

-=%
*"

4   01 4 - 1'>%1) 31%"4 &'

'(5

 
&


 


 

 

 
<<


,  ,

 


6 




 
 
 
&
 


 




 

  -13-

&
 
  
  
 




E 

 
%1'
 
)


 

 
 
 


& C&

) )

& 
&
% '

   
%'



 


& 
 


& 
  
  





 

 

 
  
, 6&
 
 

% #'

 

=&


)

 
  
, 6&
 
)
*

 

(  
%

+ +







 


  

 
C&



&





 




 
% "'

 

 


 
 
 






 


& 
 
& 
 
)


 



&& &  &&





 


&&3 5

 
 
 

 & 

"#)2
*3)*45* *6
"#"$

%
 


'
 



 
C  2 5&()3 (

D C  2

1'
D
-14-