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Counsel's Medical Condition Fails to Overturn Original Order in Review Petition Challenging Cash Seizure The HC considered a review petition with significant procedural delays. Despite allowing condonation of delay due to counsel's ill health, the court ...
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Counsel's Medical Condition Fails to Overturn Original Order in Review Petition Challenging Cash Seizure
The HC considered a review petition with significant procedural delays. Despite allowing condonation of delay due to counsel's ill health, the court dismissed the review petition. The petitioner's attempt to distinguish the case using another HC judgment was unsuccessful. The court found no substantial grounds to review the original order dated 22.08.2023 and maintained its previous ruling regarding cash seizure.
Issues involved: Condonation of delay in filing review petition, condonation of delay in re-filing, grounds for review of the order.
Condonation of delay in filing review petition: The delay of 97 days in filing the review petition was attributed to procedural formalities involved in drafting and finalization. However, the court found this explanation insufficient. Additionally, a further delay of 38 days in re-filing was noted. The reasons provided for the delay in re-filing included the counsel's indisposition and the same procedural formalities. The court allowed the delay in re-filing to be condoned due to the counsel's ill health, but emphasized that seeking condonation of delay in a casual manner is not acceptable.
Grounds for review of the order: The review petition was not entertained due to the delay, but the court examined the grounds for review of the order dated 22.08.2023. The petitioner sought to distinguish the case based on a judgment from the High Court of Kerala, but the court held that the earlier decision of the Delhi High Court was applicable in this case. The court referenced the Kerala High Court's decision in another case and noted that the seizure of cash in the present case was not related to the business's stock in trade.
Separate Judgment: The High Court of Kerala's decision in Shabu George & Anr v. State Tax Officer & Ors. was discussed, highlighting the court's view on the seizure of cash in a tax evasion investigation. The court found that the seizure of cash in the present case was unwarranted, similar to the Kerala High Court's observations in a different matter. The court also referenced decisions from the High Court of Madhya Pradesh and reiterated that there were no grounds to review the order dated 22.08.2023. Consequently, the review petition was dismissed, while the application for condonation of delay in re-filing was allowed.
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