TaxTMI 
TaxTMI 
2019 (10) TMI 672
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....Metropolitan Magistrate took cognizance of the offence under Section 35 read with Section 3 of Foreign Contribution (Regulation) Act, 2010 (for short 'FCRA, 2010') and issued summons to the respondent-petitioner. Vide Crl. M.C. No. 3342 of 2011, the respondentpetitioner sought quashing of the order dated 20.08.2011, passed by the learned Revisional Court in Criminal Revision No. 02/2011, filed by the appellant herein. 5. While allowing the Revision Petition, order dated 05.07.2011 was substituted providing that deemed cognizance has been taken under Section 23 read with Section 4 of the Foreign Contribution (Regulation) Act, 1976 (for short 'FCRA, 1976'). 6. By the aforesaid common order passed by the High Court, in exercise of powers under Section 482 of Cr.P.C., the operating portion of the order, as contained in paragraph 82, reads as under: "In view of the facts recorded above and the law discussed, I am of the opinion that the material placed on record with chargesheet by prosecution is not sufficient even to frame charge against the petitioner. Therefore, I hereby quash the FIR mentioned above with all proceedings emananting thereto with liberty to the Central Governme....
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....holding the same on behalf of his father. The respondent relied on the statement allegedly given by his father, Mr. Vipin Khanna, on 11.07.2006 and also the statement dated 13.04.2007, issued on behalf of New Heaven Nominees', stating that the funds which were sent, were from funds standing to the credit of respondent's father, Mr. Vipin Khanna. It was also pleaded that Income Tax Authorities, vide order dated 11.12.2010, in proceedings under Section 147 of the Income Tax Act, 1961, accepted the said receipts as gift, and the same is confirmed by order dated 15.04.2014, passed by the Income Tax Appellate Tribunal in ITA Nos. 1915 to 1917/DEL of 2010. 12. The appellant has filed an application, for issuance of Letters Rogatory (LRs), which was allowed by the Trial Court vide order dated 10.12.2007, for the purpose of collection of evidence from United Kingdom. Though they have received only part/incomplete execution of such LRs, it was also the case of the respondent that FCRA, 1976 is repealed and replaced by FCRA, 2010 with effect from 01.05.2011 and Section 4 of FCRA, 2010, now removes the requirement of prior permission from Central Government, before receipt of foreign contri....
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....in Khanna, who is an Indian passport holder. The foreign entities through whom such funds were sent were holding the same on behalf of his father. To this effect, Mr. Vipin Khanna made a staement dated 11.07.2006, whereby stated that these funds were sent on his instructions to the petitioner. Moreover, vide statement dated 13.04.2007, New Heaven Nominees' stated that the funds sent to the petitioner by way of gifts were from funds standing to the credit of petitioner's father with them. Moreover, similar gifts or funds were also given to the petitioner's siblings, namely, Mr. Aditya Khanna, Mr. Naveen Khanna and Ms. Vineeta Singh by Mr. Vipin Khanna, i.e, their father. The statement dated 10.08.2007 made by CI Law Trust, corroborated that funds sent to the petitioner were paid by way of gifts from funds standing to the credit of Mr. Vipin Khanna and further stated that similar gifts or funds were given to other siblings mentioned above by father of the petitioner. 61. It is pertinent to mention that the Income Tax Authorities vide order dated 11.12.2010 passed by the Commissioner of Income Tax (Appeals) in proceedings under Section 147 of the Income Tax Act, 1961, that similar ....
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....nt, led us to a conclusion that the High Court has exceeded its power, while exercising its inherent jurisdiction under Section 482 Cr.P.C. 20. In our view, the assessment made by the High Court at this stage, when the matter has been taken cognizance by the Competent Court, is completely incorrect and uncalled for. 21. From a reading of the impugned order, it appears that the High Court has proceeded on the premise that the appellant has admitted the receipt of foreign contribution from his father Mr. Vipin Khanna, who is an Indian passport holder. Infact, it is not so. It is a case of the appellant-CBI, that the foreign contributions were received by the respondent from different entities in the foreign country, without permission from the Government. On the other hand, the case of the respondent, in defence, is that he has received such funds from his father Mr. Vipin Khanna. The High Court has taken into consideration the statement, alleged to have been made by Mr. Vipin Khanna on 11.07.2006 and one of the statements given on behalf of one of the entities by the name 'New Heaven Nominees'. It is a defence of the respondent that the foreign entities which have sent the funds....