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Issues: Whether Section 160(1) of the Code of Criminal Procedure, 1973 applies to summons issued under Section 37 of the Foreign Exchange Management Act, 1999 read with Section 131 of the Income-tax Act, 1961, so as to entitle a assessee to avoid personal appearance before the Enforcement Directorate and have her statement recorded at her residence.
Analysis: Section 37 of the Foreign Exchange Management Act, 1999 confers powers for search, seizure and allied investigative steps. The Court distinguished the powers relating to discovery, production of evidence and attendance from the power of search and seizure, noting that the scheme of Section 131 and Section 132 of the Income-tax Act, 1961 shows that attendance and production are part of a civil inquiry framework, while search and seizure attract the criminal procedure code only to that limited extent. The Court held that proceedings under Section 37 of the Foreign Exchange Management Act, 1999 are regulatory and civil-administrative in nature and are not governed by the woman-protective venue restriction contained in Section 160(1) of the Code of Criminal Procedure, 1973. Reliance on the summons regime under the Prevention of Money Laundering Act, 2002 was found inapposite because that statute operates in a distinct criminal-investigative framework.
Conclusion: Section 160(1) of the Code of Criminal Procedure, 1973 does not apply to summons issued under Section 37 of the Foreign Exchange Management Act, 1999 read with Section 131 of the Income-tax Act, 1961, and the insistence on personal appearance was upheld.
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