TaxTMI 
TaxTMI 
2018 (3) TMI 2020
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.... (filed by the Appellant as the Writ Petitioner), at paragraphs 4 and 5, had observed as follows : "4. The Hon'ble Supreme Court of India in the order dated 16.12.2016 made in W.P.(Civil) No. 906 of 2016 has observed as follows:- '...We further direct that no other Court shall entertain, hear or decide any Writ Petition/proceedings on the issue or in relation to or arising from the decision of the Government of India to demonetize the old notes of Rs. 500/- and Rs. 1000/- as the entire issue in relation thereto is pending consideration before this Court in the present proceedings'. 5. In view of the directions given by the Hon'ble Supreme Court of India, the petitioner can approach only the Hon'ble Supreme Court of India seeking for the relief sought for in the present writ petition.", and resultantly closed the writ petition. However, the Learned Single Judge observed that it is open to the Petitioner (Appellant) to move the Hon'ble Supreme Court seeking for appropriate remedy. 3. Assailing the correctness, validity and legality of the impugned order dated 01.9.2017 in W.P. No. 23605 of 2017 passed by the Learned Single Judge, the ....
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....ons of the Reserve Bank of India namely the Specified Bank Notes (Deposit of Confiscated Notes) Rules 2017, which were brought into force on 12.5.2017, can be applied for the said purpose. 9. In this regard, it is projected on the side of Respondents 1 to 4 that the Fifth Respondent/Reserve Bank of India had sent a communication dated 24.7.2017 to the First Respondent confirming the same. Therefore, the Learned Standing Counsel for Respondents 1 to 4 points out that this Court may issue a direction permitting exchange of Rs. 500/- and Rs. 1,000/- denominations, the details of which are annexed in this order and also that the total notes in Rs. 1,000/- are 518 and in Rs. 500/- denomination, the total notes are 764 as reported by the Fifth Respondent/Reserve Bank of India. 10. The Learned Standing Counsel for the Fifth Respondent/ Reserve Bank of India submits that a Division Bench of this Court, in W.P.(MD)No. 21634 of 2016 on 10.11.2016 between M. Seeni Ahamed and Union of India and three others, had upheld the demonetization and consequently, the Writ Petition was dismissed. 11. Added further, the Learned Standing Counsel for the Fifth Respondent/Reserv....
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.... bearing No. DCM(Plg) No. 5066/10.27.00/2016-17, dated 25.5.2017, after satisfying itself as to whether the sum of Rs. 6,00,000/- (Rupees six laksh only), which, the appellant says it has in its custody, comprises of the same currency notes that were returned to it by the Junior Civil Judge cum Judicial Magistrate of I Class Court, Sathyavedu, Andhra Pradesh, vide order dated 27.12.2016, passed in Crl. M.P. No. 1933 of 2016. 3.1. The Registry is, thus, directed to handover a certified copy of the aforesaid report dated 23.11.2017, along with the three (3) photographs and two (2) CDs to Mr. C. Mohan, Advocate, for RBI. 4. The appellant will be free to approach the RBI in terms of the directions issued by us hereinabove. 5. Consequently, the appeal is allowed, to the extent indicated above. The order of the learned Single Judge is set aside. Resultantly, pending application shall stand closed." 13. In this connection, the Learned Standing Counsel for the Fifth Respondent/Reserve Bank of India brings it to the notice of this Court that the Ministry of Law and Justice (Legislative Department) had issued the Specified Bank Notes (Cessation of Liabilities) Act,....
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....by an order of the court, then, that Government shall be entitled, on production of the direction of the court, to deposit or exchange such specified bank notes; or (c) in case specified bank notes are placed in custody of any other person by an order of the court on or before the 30th day of December, 2016, then, the person shall be entitled, on production of the direction of the court, to deposit or exchange such specified bank notes, the serial numbers of which- (i) have been noted by the law enforcement agency which confiscated or produced them before the court; and (ii) are mentioned in the direction of the court. 3. These rules not to apply in certain cases.- These rules shall not apply to specified bank notes confiscated or seized after the 30th day of December, 2016." 15. The Learned Standing Counsel for the Fifth Respondent/ Reserve Bank of India also refers to the Specified Bank Notes (Deposit of Confiscated Notes) Rules, 2017 - Operational Instructions issued by the Fifth Respondent/Reserve Bank of India dated 25.5.2017 wherein Clause 3(1) envisages the operational procedure, which runs as under : "3. The operational procedures for the above shall be as u....
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....nor any offence is disclosed after the seizure of property, then, it is not open to the concerned officer to seize and keep the property to himself or when it is produced from whom it is seized. 19. It is to be remembered that Section 171B of the Indian Penal Code speaks of 'Bribery'. Section 171C I.P.C. refers to 'Undue influence at Elections'. Section 171D I.P.C. pertains to 'Personation at Elections'. Section 171E I.P.C. relates to 'Punishment for Bribery'. Section 171G I.P.C. concerns with 'False statement in connection with an Election'. Section 171H I.P.C. refers to 'Illegal payments in connection with an Election'. Section 171-I I.P.C. deals with 'Failure to keep election accounts'. 20. Admittedly, a sum of rupees nine lakhs was seized from the Appellant by the Election Officials on 07.5.2016 and the matter was reported to the office of the Assistant Director of Income Tax (Investigation), Tirunelveli. 21. It is not in dispute that the Fourth Respondent/Electoral Officer, 215, Tiruchendur Legislative Constituency cum Revenue Divisional Officer, Tiruchendur had addressed a communication dated 24.2.2017 to the Sixth Res....