1994 (1) TMI 149

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....on coming on for orders upon perusing the petition and upon hearing the arguments of Mr. V. Thiruvenkatachari, Advocate for the petitioners, the Court made the following order : The accused 1 to 8 in E.O.C.C. No. 355 of 1993 on the file of the Additional Chief Metropolitan Magistrate (E.O.I.) Egmore, has filed this petition under Section 482 Cr. P.C. praying to call for the records in the above....

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....1991. The entire penalty of Rs. 50,000/- was not paid by the accused firm, in spite of reminders. Failure to pay as above, is an offence punishable under Section 57 of the Act. 3. Mr. V. Thiruvenkatachari, learned counsel appearing for the petitioners, would submit that the petitioners are living at Bangalore and even if an appeal is filed against the order imposing penalty, it has to be f....

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....n the Adjudication Order passed by the Additional Director of Enforcement, the said Officer, had directed the petitioners to deposit the penalty imposed within 45 days from the date of receipt of the said order, at the office of the Enforcement Directorate, Madras within the jurisdiction of the court below. Thus the specific direction was to deposit the penalty in the office of the Enforcement Dir....

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....rries on business or personally works for gain. So, if the petitioners are living at Bangalore or carry on business at Bangalore, the High Court of Karnataka would be the High Court to which the appeal is to be preferred. Even if the appeal to the High Court is dismissed, then the direction in the Adjudication Order will stand and if it gives a direction that penalty should be paid at Madras, the ....