Ms S R Ramamani Vs Special Director Directorate of Enforcement Fema and Anr. — Calcutta HC (2025) — LawSathi Research

Ms S R Ramamani Vs Special Director Directorate of Enforcement Fema and Anr. — Calcutta HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

Liberty to pay the predeposit of Rs. 12.5 lakhs in five equal monthly instalments of Rs. 2.5 lakhs each (first on or before July 31, 2025), and on completion, to approach the Appellate Tribunal with documentary evidence of deposit for necessary orders in the appeal; disposal without any order as to costs.

Issue for consideration

Whether the appellant should be permitted to pay the predeposit of Rs. 12.5 lakhs in instalments for the purpose of consideration of her appeal against the Appellate Tribunal's order dated March 4, 2025.

Court's answer

Considering that the appellant is a senior citizen out of employment for a considerable period of time, the Court granted five instalments for the pre-deposit of Rs. 12.5 lakhs, payable in five equal instalments of Rs. 2.5 lakhs each, the first on or before July 31, 2025 and each subsequent instalment by the last day of the following month until the entire amount stands deposited.

Ratio / Principle

Immediately on completion of payment of Rs. 12.5 lakhs, the appellant is at liberty to approach the Appellate Tribunal with documentary evidence of the deposit for passing necessary orders in the appeal.

Detailed headnote1 paragraphs

Division Bench of the High Court at Calcutta (Original Side) disposed of FEA/3/2025 (with connected application GA/2/2025), an appeal against the order dated March 4, 2025 of the Appellate Tribunal in FPA-FE-70/KOL/2011 (Ms. S. R. Ramamani vs. Special Director, Directorate of Enforcement, Kolkata). The appellant, stated to be a senior citizen out of employment for a considerable period and dependent upon her relatives, sought an instalment facility for the predeposit. The Court granted five instalments to deposit the pre-deposit of Rs. 12.5 lakhs, in five equal instalments of Rs. 2.5 lakhs each, the first payable on or before July 31, 2025 and each subsequent instalment by the last day of the following month until the entire amount stands deposited. On completion of payment, the appellant was given liberty to approach the Appellate Tribunal with documentary evidence of deposit for passing necessary orders in the appeal. The appeal and connected application were disposed of without any order as to costs.

OD-3

FEA/3/2025 IA NO: GA/2/2025

IN THE HIGH COURT AT CALCUTTA Special Jurisdiction ORIGINAL SIDE

Ms. S. R. RAMAMANI

-VERSUS -

THE SPECIAL DIRECTOR, DIRECTORATE OF ENFORCEMENT FEMA AND ANR.

BEFORE : THE HON’BLE JUSTICE DEBANGSU BASAK

And

THE HON’BLE JUSTICE MD. SHABBAR RASHIDI Date : 15^th July, 2025.

Appearance : Mr. Prantick Ghosh, Adv. Mr. Prasad Bhattacharyya, Adv. Ms. Sharvani Ghosh, Adv. ...for the appellant. Mr. Arijit Chakraborty, Adv. Mr. Debsoumya Basak, Adv. Ms. Swati Kumari, Adv. ...for the ED.

The Court :- The appeal is directed against an order dated March 4, 2025 passed by the Appellate Tribunal in FPA-FE-70/KOL/2011 (Ms. S. R. Ramamani vs. Special Director, Directorate of Enforcement, Kolkata).

Learned advocate appearing for the appellant submits that, the appellant is out of employment for a considerable period of time. Appellant is a senior citizen and is dependent upon her relatives for her daily needs. He submits that, the appellant is seeking reasonable instalments to put in the predeposit for the purpose of consideration of the appeal.

2

Respondents are represented.

Considering the fact that the appellant before us is a senior citizen and out of employment for a considerable period of time, we deem it appropriate to grant five instalments to put in the pre-deposit of Rs.12.5 lakhs with the authorities. The appellant is at liberty to put in such amount by five equal instalments of Rs.2.5 lakhs each. The first instalment is to be paid on or before July 31, 2025 and the next instalment to be paid on before the last day of the next months. Therefore, the first instalment is to be paid on July 31, 2025 and the next instalment on August 31, 2025 and likewise till the entire amount of Rs.12.5 lakhs stands deposited.

Immediately on completion of payment of Rs.12.5 lakhs, the appellant is at liberty to approach the appellate Tribunal with documentary evidence of deposit for passing necessary orders in the appeal.

FEA/3/2025 along with the connected application are disposed of without any order as to costs.

(DEBANGSU BASAK, J.)

(MD. SHABBAR RASHIDI, J.)

A/s.