This is an order rejecting a writ petition seeking to quash orders from the 2nd and 3rd respondents. The Court held that since an order had already been passed in the underlying appeal, the writ petition was closed without adjudication.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR. JUSTICE SHAJI P.CHALY
THURSDAY, THE 27TH DAY OF OCTOBER 2016/5TH KARTHIKA, 1938
WP(C).No. 6272 of 2016 (H)
PETITIONER :
P.V. ABDUL SALAM, MANAGING DIRECTOR, M/S. ROYAL RICH TRAVELS PVT. LTD, 1ST FLOOR, SANJOE TOWERS, OPP. KSRTC, PALAKKAD -678 014
BY ADV. SRI.JACOB SEBASTIAN
RESPONDENT(S):
1. THE UNION OF INDIA, REP. BY SECRETARY TO GOVERNMENT,
MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI -110 001
2. THE SPECIAL DIRECTOR (APPEALS) COMMISSIOENR OF INCOME TAX (APPEALS-V),
MAIN BUILDING, 2ND FLOOR NO 222, 121,M.G ROAD, NUNGAMBAKKAM, CHENNAI -600 034
3. THE ASSISTANT DIRECTOR OF ENFORCEMENT, DIRECTORATE OF ENFORCEMENT,
FOREIGN EXCHANGE MANAGEMENT ACT 1999 GOVERNMENT OF INDIA, DIRECTORATE OF ENFORCEMENT, MILITIA THE CANAL ROAD(WEST) COCHIN- 682 011
R1 TO R3 BY ADV. SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27-10-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
sts
WP(C).No. 6272 of 2016 (H)
APPENDIX
PETITIONER(S)' EXHIBITS
EXHIBIT P1 A TRUE COPY OF THE ORDER DATED DECEMBER 6, 2013 ISSUED BY THE 3RD RESPONDENT EXHIBIT P2 A TRUE COPY OF THE MEMORANDUM OF APPEAL FILED AGAINST EXHIBIT P1 ORDER EXHIBIT P3 A TRUE COPY OF THE COVERING LETTER ISSUED BY THE PETITIONER'S LAWYER AT CHENNAI EXHIBIT P4 A TRUE COPY OF THE DEMAND DRAFT EVIDENCING PAYMENT OF THE PRESCRIBED FEE ALONG WITH THE POSTAL RECEIPTS EXHIBIT P5 A TRUE COPY OF THE PETITION SEEKING WAIVER OF THE PRE -DEPOSIT OF THE PENALTY AMOUNT EXHIBIT P6 A TRUE COPY OF THE DEMAND NOTICE DATED FEBRUARY 11, 2016 ISSUED BY THE 3RD RESPONDENT
RESPONDENT(S)' EXHIBITS:
NIL
/TRUE COPY/
P.A.TO JUDGE
sts
SHAJI P. CHALY, J.
W.P.(C). NO. 6272 OF 2016
Dated this the 27th day of October, 2016
JUDGMENT
This writ petition is filed by the petitioner seeking the
following reliefs:
Writ petition is closed accordingly.
SHAJI P. CHALY JUDGE
DCS
2 issues framed by the court
Whether the writ petition requires adjudication given the pendency of the appeal before the 2nd respondent.
Whether an order passed by the appellate authority on 25.04.2016 disposes of the matter for the jurisdiction of this writ court.
1 provisions across 1 enactments
P.V. Abdul Salam
The Union of India
The Special Director (Appeals)
The Assistant Director of Enforcement
Shaji P. Chaly
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
