TaxTMI 
TaxTMI 
TaxTMI 
2024 (6) TMI 628
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....r clients and bookies based locally, nationally and internationally. Their business premises was Flat No. 7, 2nd Floor, Suraj Apartments, Behind ICICI Bank, Ram Maruti Road, Naupada Thane. A search was conducted on 02.08.2004 where documents of incriminating nature in terms of the mobile phones, computers, TV, recording systems, laptop, audio cassettes, etc. were found apart from Indian currency of Rs.80,000/- It was seized under the Panchnama. At the time of search, appellant Satpal Singh Vig was not present but one Jaspal Singh Saluja and some other persons were available. The statement of Jaspal Singh Saluja was recorded during the course of search on 02.08.2004 and thereafter his statements were recorded on 03.08.2004, 08.09.2004 and 11.10.2004. The statement of appellant was also recorded on 03.08.2004, 04.08.2004 and 06.08.2004. It emerged from the record that 75 pages of printouts of data were retrieved from personal computer unit marked `P' on 11.10.2004. 3. The appellant was served with the show cause notice and after providing a proper opportunity of hearing, the penalty was imposed by the Special Director vide order dated 31.12.2008 which has been assailed in this appea....
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....khajiHiraji Vs. Thakore Kubersing Chamansing reported in (2001)6 SCC 145 has been given. In absence of the statement of Anik Shah, the documents recovered at the time of raid could not have been pressed into service. However, the Special Director ignored the aforesaid while relying on the documents against the appellant. 8. It is further submitted that the appellant was not acquainted with English language yet his statement and the statement of Jaspal Singh Saluja were recorded in a language unfamiliar to the appellant thus the statements aforesaid could not have been relied on as a piece of evidence to establish the contravention. 9. An argument has been raised that as per the computer printouts, indeed the amount said to have been received to/from non-residents of India but there was no evidence indicating that those entries were acted upon in absence of any other evidence to substantiate receipt of the amount. 10. The learned counsel further submitted that there were discrepancies regarding the receipt of alleged amount of Rs.98,37,900/- but it was ignored by the Special Director. The reference of the complaint dated 16.08.2005 was also given to show the receipt of amount of ....
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....he work was looked after by Jaspal Singh Saluja apart from the appellant. It is not that only the statements of the appellant and Jaspal Singh Saluja have been relied but the material seized during the course of search was also relied and it was sufficient to substantiate the allegation against the appellant. It is further submitted that the appellant had shown difficulty to understand the statements of Jaspal Singh Saluja recorded in English language. He was allowed to take assistance to understand the statements in his own language and accordingly one Rahul Vallabhdas Thakkar was provided to take his assistance. The statement of the appellant was read over and explained to him in Hindi by the said Rahul Vallabhdas Thakkar and the relevant endorsement to this effect is available on the statement. It was further stated that the statement of appellant was written in Hindi on 4.8.2004 and it was in his own handwriting when he was even explained the documents contained in the file. The other statement was also recorded in Hindi. It was admitted by the appellant that his statement dated 06.08.2004 has been written by his employee Jaspal Singh Saluja. Thus, it is incorrect to submit tha....
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....ent to Anik Shah to seek his presence but despite repeated efforts of the respondents, he did not appear. Thus, it is not a case where the respondents failed to produce the relevant witness deliberately rather they made all the efforts for his production. It may be that the Special Director has made an observation that the appellant could have produced Anik Shah but even if the observation aforesaid is ignored, the fact remains that Anik Shah was summoned but did not appear in evidence. The aforesaid is one part otherwise the respondents found contravention of Section 3(d) and 4 of the Act of 1999. The detailed finding of it has been recorded by the Special Director. It is after recording a finding that the statements were read over to the appellant if it was in English language and that too by giving assistance of the employee. The further statements of the appellant and others were recorded in Hindi thus it is not that the appellant was not made aware about the statement or the contents thereof by presenting it in Hindi language familiar to the appellant. 17. The statements of Shri Saluja and the appellant were recorded without any torture, threat or harassment otherwise the app....
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....re were such similar material referred by the Special Director in his order. It is further alleged that the statements of Manojbhai and Abhishek of Dubai have not been recorded but they were not available in country. 19. Regarding his contention that the Complaint contains terms `received/receivable' and `paid/payable' which cover amounts of Rs.51,13,900/- and Rs.17,24,000/- respectively and that the same should have been distinguished separately as the amounts which are paid/payable and received/receivable otherwise there should be a`presumption of guilt' on the part of the Department in this regard, it is stated that as per the facts and the circumstances of the case as recorded in the Complaint, it is seen that the noticee was indulging in accepting and placing bets on cricket matches on behalf of his clients that the investigations made revealed that the noticee Shri Satpal Singh Vig had 19 clients who were based overseas out of which accounts of 11 were retrieved from the seized computer which are annexed as `relied upon documents'. The net amount outstanding at the end of series of bets accepted/placed by a particular overseas client is arrived at in a manner explained in de....