Wp(C)/6540/2017 Of Dr. Mathew Kuruvila @ Thanku Brother v. Teh Director (Appeals) Commissioner Of Income Tax (Appeals-V)

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE SHAJI P.CHALY THURSDAY, THE 2ND DAY OF MARCH 2017/11TH PHALGUNA, 1938 WP(C).No. 6540 of 2017 (N) --------------------------- PETITIONER:---------- DR. MATHEW KURUVILA @ THANKU BROTHER, H.NO.362, WARD NO.XXVII, KOLLAMPARAMBIL HOUSE, KARAPPUZHA, KOTTAYAM DISTRICT. BY ADV. SRI.AJAYA KUMAR. G RESPONDENT(S):-------------- 1. THE DIRECTOR (APPEALS) COMMISSIONER OF INCOME TAX (APPEALS-V) MAIN BUILDING, 2ND FLOOR, NO.222, 121 MG ROAD, NUNGAMBAKKAM, CHENNAI-34. 2. THE JOINT DIRECTOR, DIRECTORATE OF ENFORCEMENT, FOREIGN EXCHANGE MANAGEMENT ACT, GOVT. OF INDIA, 1ST FLOOR, MAINKANDAN BUILDING, ALAPPAT EXTENTION ROAD, RAVIPURAM, COCHIN, PIN-682 106. 3. THE ASSISTANT DIRECTOR, ADJUDICATING AUTHORITY, DIRECTORATE OF ENFORECEMENT (PREVENTION OF MONEY LAUNDERING ACT & FOREIGN EXCHANGE MANAGEMENT ACT) GOVT, OF INDIA, MINISTRY OF FINANCE, COCHIN ZONE, KANOOS CASTLE, MULASSERY CANAL ROAD, COCHIN, PIN-682 001. BY ADV. SRI.N.NAGARESH, ASSISTANT SOLICITOR GENERAL BY ADV. SMT.C.G.PREETHA, CGC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 02-03-2017, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.V. APPENDIX PETITIONER(S)' EXHIBITS ----------------------- P1 : TRUE COPY OF THE ORDER NO.AD(AZ)/01/KCZO/2014/66 DATED 1-1-2014 PASSED BY THE 2ND RESPONDENT. 1-1-2014 PASSED BY THE 2ND RESPONDENT. P2 : TRUE COPY OF THE STATUTORY APPEAL FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 6-2-2014. PETITIONER BEFORE THE 1ST RESPONDENT DATED 6-2-2014. P3 : TRUE COPY OF THE NOTICE DATED 22-2-2017 ISSUED BY THE 3RD RESPONDENT TO THE PETITIONER. RESPONDENT(S)' EXHIBITS NIL----------------------- /TRUE COPY/ K.V. P.A.TO JUDGE SHAJI P. CHALY, J. --------------------------------------- W.P.(C). NO. 6540 OF 2017 ---------------------------------------- Dated this the 02[nd] day of March, 2017 JUDGMENT The second respondent initiated proceedings againstthe petitioner under the Foreign Exchange ManagementAct, 1999, which finally culminated in Ext. P1 adjudicationorder. Aggrieved, petitioner has submitted Ext. P2 appealand stay application which are pending consideration beforethe appellate authority, namely the first respondent. Duringthe pendency of the appeal and stay application, nowExt. P3 proceedings are initiated by the respondents underSection 14 of the FEMA Act, 1999 asking the petitioner toshow cause why he shall not be arrested and committed tocivil prison in the execution of the said certificate. It is thuschallenging Ext. P3, this writ petition is filed. 2.Having heard learned counsel for the petitionerand learned Central Government Counsel, I am of theconsidered opinion that first respondent can be directed totake a decision on the stay application submitted by the W.P.(C). NO. 6540 OF 2017 2 petitioner. Learned Central Government Counsel submitsthat the appeal is posted on 16.03.2017. 3.Therefore, there will be a direction to thepetitioner to appear before the first respondent on16.03.2017, on which date or any subsequent date, the stayapplication shall be considered by the first respondent andtill such time orders are passed proceedings pursuant toExt. P3 will stand stayed. The first respondent will also beat liberty to explore the possibility of disposing of theappeal itself after providing sufficient opportunity ofhearing to the petitioner. Writ petition is disposed of accordingly. SHAJI P. CHALY JUDGE DCS