TaxTMI 
TaxTMI 
2001 (1) TMI 1028
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....87 (hereinafter referred to as "the Act") in this Court on the ground that as the order impugned is not a judgment, sentence or final order passed by the Designated Court, the remedy of appeal is not available to the appellants. In support of his contention he has referred to the provisions of Section 8 of the Act read with Sections 82 to 84 of the Code of Criminal Procedure (hereinafter referred to as "the Code"). 2. In proceedings for attachment of properties under Section 8 of the Act, the appellants herein along with some other persons preferred claims, claiming rights and interests in the properties sought to be attached on the prayer of the prosecution. In a lengthy and detailed judgment, spread over 559 pages, th....
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.... or an officer referred to in sub-section (1) of Section 7, any Designated Court has reason to believe that any person, who has committed an offence punishable under this Act or any rule made thereunder, has absconded or is concealing himself so that he may not be apprehended, such court may, notwithstanding anything contained in Section 82 of the Code, publish a written proclamation requiring him to appear at a specified place and at a specified time not less than fifteen days but not more than thirty days from the date of publication of such proclamation. (b) The Designated Court issuing a proclamation under clause (a) may, at any time, order the attachment of any property, movable or immovable or both, belonging to the proclaimed perso....
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....at any time after the issue of proclamation, order the attachment of any property, movable or immovable or both, belonging to the proclaimed person in exercise of Section 83 of the Code. Any person feeling that he has a claim with respect to the properties attached under Section 83 of the Code can prefer claims and objections in terms of Section 84 of the Code within the time specified and if the claim or objection is disallowed in whole or in part, such aggrieved person may, within a period of one year from the date of such order, institute a suit to establish the rights which he claims in respect of the property in dispute. Subject to the result of such suit, if any, the order shall be conclusive. 6. Right of appeal under Section 19 is c....
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....tes to the claimant third party, is subject to the decision of the civil court, it cannot be held to be a final order. 7. The order impugned herein has not, in any manner, finally adjudicated the rights of the appellants entitling them to file the appeal on the ground of their claim of the impugned order being final. Having regard to the scheme of the Act, read with relevant provisions of the Code, the expression "interlocutory order" appearing in Section 19 of the Act would have to be understood to be not deciding the rights of the claimants finally and thus are interlocutory orders. Giving any other interpretation would defeat the dominant purpose of the Act and result in not only multiplicity of litigation but ultimately confl....