2022 (8) TMI 64
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....them are the petitioners in this Writ Petition and further challenged the complaint dated 21st October, 2021 lodged by the Assistant Director, Directorate of Enforcement, Jaipur Zonal Office, Jaipur before the Special Director of Directorate of Enforcement, Chandigarh, Adjudicating Authority, against those third parties/noticees. It appears from record that those persons whose offices/residence were searched and seizure was made by the Enforcement Directorate, Jaipur, are located in different parts of the country including one of the noticees at his residence at Kolkata in whose residence petitioners are claiming to be living with him at the time of search and seizure in question. On perusal of the aforesaid impugned show-cause-notice date....
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....party/ 24 noticees residing at different parts of India, some are in Chennai, some are in Jaipur and some are in Kolkata, by claiming that the cash money amounting to Rs.11,50,000/- which was seized from the residence of Sri Gopal Krishna Banka at Kolkata, who is the husband of the petitioner No.1 and two other petitioners, who are the daughters of Sri Gopal Krishna Banka, belonged to the petitioners. Petitioners further contend that the said seized cash amount have already been disclosed in the Income Tax Return of the petitioner No.1 which is highly disputed by the respondents since in Panchnama it has been specifically recorded that the seized amount in question was recovered from the possession of the said Sri Gopal Krishna Banka at his....
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....y the Jaipur Authority at Rajasthan has been made by the petitioners issued against the third parties/noticees and not by the noticees themselves and the said noticees have neither challenged the impugned show-cause notice by the Enforcement authorities at Rajasthan nor the said complaint before the adjudication proceedings pending at Chandigarh. He also submits that from nowhere it appears from record annexed to the writ petition that even those noticees have responded to the impugned show-cause notice which they were to respond within 30 days from the date of receipt of the impugned show-cause notice. Considering the facts and circumstances of the case I am of the considered view that writ Court in exercise of its Constitutional writ jur....