1980 (8) TMI 203

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....5000 on each of the respondents. 2. The appellant, the Director of Enforcement, has filed the appeal claiming him self to be aggrieved against the said order of the Foreign Exchange Regulation Board. A preliminary objection has been taken by the respondents herein as to the maintainability of the appeal by the Director of Enforcement. The preliminary objection raised by the learned counsel for the respondent is two-fold, (1) Under the Foreign Exchange Regulation Act 1073, it is only the Central Government which can be taken to be aggrieved against the decision of the Foreign Exchange Regulation Appellate Board under Section 54 of the Act, allowing the appeal filed by the respondents and the Director of Enforcement who passed the initial or....

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....l has, in fact, been filed on behalf of the Government of India, and therefore, the appeal should be treated as having been filed by the Government of India. I do not see how the appeal which Is purported to have been filed by the Director of Enforcement can be said to have been filed by the Government of India Even if the Director of Enforcement has been authorised to file the appeal and the appeal has been filed at the instance of the Government of India, the cause title of the appeal memorandum should show the. Government of India as the appellant But when the memorandum of grounds of appeal shows the Director of Enforcement as the appellant, If is not open either to the director of Enforcement or to the Government of India, to say that ....

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....ing an appeal to the High Court in respect of orders passed by the Foreign Exchange Regulation Appellate Board under that section. Therefore, only the Central Government can file and prosecute an appeal against the order of the Appellate Board, and not any other authority, In this case, the appeal has been filed by the Director of Enforcement, who Is the initial authority who passed the adjudication order against the respondents and whose order has been set aside by the Appellate Board on an appeal filed by them. Therefore, the- Director of Enforcement cannot be said to be aggrieved by the order of the Appellate Board merely because the Appellate Board has set its order of adjudication aside. If that were to be possible, every subordinate T....

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....me-tax Act the Income tax Officer who passes the original order of assessment in his capacity as quasi judicial Tribunal is enabled to file an appeal against the order of the Appellate Assistant Commissioner setting aside his orders, on the directions or at the instance of the Commissioner of Income-tax. Under Section 37 Of the Tamil Nadu General Sales-tax Act power is given to the Deputy Commissioner of Commercial Taxes to file a revision to the High Court against the order of the Sales-tax Appellate Tribunal. We can cite many such instances where the statute specifically enables the initial quasi-judicial authority to file an appeal against the reversal of its judgment by the appellate authority to a further appellate or revisional forum.....