TaxTMI 
TaxTMI 
2008 (7) TMI 1120
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....partnership firm i.e., M/s Green Motor Parts and A Abdul Khader for the reason of making payment locally in India by order on behalf of K Abdul Majeed, a person resident outside India in contravention of section 9(1)(d) of FER Act, 1973; (b) penalty of Rs. 6000 each on appellant A. Abdul Khader and said appellant partnership firm for the reason of placing sum of totaling Rs. 25,967.89 to the credit of said K Abdul Majeed, a person resident outside India in contravention of section 9(1)(c) of FER Act, 1973. (c) penalty of Rs. 10,000 each individual appellant K Abdul Majeed and his proprietorship firm M/s Green Bus Service for the reason of making various payment by order or on behalf of K Abdul Majeed, appellant a person no....
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.... interested in getting themselves substituted. 5. As per provisions of section 42(c) of Indian Partnership Act, 1932 a partnership dissolves, in absence of contract to the contrary, by the death of a partner. The existence of required contract which is within the special knowledge of appearing partner/partners is not made available. No further maternal has been brought on record showing otherwise. Thus this tribunal is constraint to take adverse presumption permissible under section 106 of Evidence Act, 1872 which provides. " (1) Burden of proving fact especially within knowledge when any fact is especially within the knowledge of any person, the burden of proving that fact is upon him" Appeal No. 176 and 177/92 were fi....
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.... element of foreign exchange involved the question of contravention of provision of FER Act does not arise. 7. On behalf of the appellant in appeal No. 184/92 i.e., M/s. Mahindra Kumar and Company it is contended that the said appellant advanced H.P. of Rs 95,000 to A. Abdui Khader, who had been looking after the business of M.'s Green Bus Service, on the basis of R.C. Books of vehicle and route permit issued by transport authorities Government of Tamil Nadu. Thus question of violation of provisions of FFR Act, 1973 does not arise. 8. Per contra Shri AC. Singh, DLA appearing for the respondent contended that K. Abdul Mnjeed in his statement dated 3.3.83 clearly admitted that he had been staying in Malaysia for running a ready made....
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....ide India means a person who is not a resident outside India means a person who is not a resident in India. Therefore it is necessary to se the relevant provisions of 2(p)(1)(b) which read as under :- " 2(p) 'person resident in India' means - (i) a citizen of India, who has, at any time after the 25th day of March, 1947, been staying in India, but does not include a citizen of India who has gone out of or stays outside India in other case - (a) *** *** *** (b) for carrying on outside India a business or vocation outside India, or" 10. In the instant case it is admitted position that said K Abdul Majeed used to slay mostly in Malaysia in connection with his business interest and user to come in ....
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....s of Government of Tamil Nadu was in the name of Abdul Khader to show that loan was actually granted to said Abdul Khader and not lo the said proprietorship firm owned by K Abdul Majeed who was a person resident outside India. The fact that loan was granted to A. Abdul Khader and not to proprietorship firm is within the special knowledge of said appellant. Thus when the said burden is not discharged the Court may make adverse inference. 12. It is well established that economic offences are committed by white collar persons who adopts every technique to avoid then catching, However, this does not mean that the special or peculiar knowledge of the person proceeded against will relieve the prosecution altogether of the burden of producing s....