DR. MATHEW KURUVILA @ THANKU BROTHER V. TEH DIRECTOR (APPEALS) COMMISSIONER OF INCOME TAX (APPEALS-V)

WP(C)/6540/2017

AI Insights

The case involves Dr. Mathew Kuruvila, the petitioner, who is challenging the proceedings initiated under Section 14 of the Foreign Exchange Management Act, 1999 (FEMA) by the respondents, which could lead to his arrest and commitment to civil prison. The petitioner had previously appealed an adjudication order (Ext. P1) and filed a stay application (Ext. P2), which were still pending before the first respondent. Meanwhile, the third respondent issued a notice (Ext. P3) to the petitioner, prompting this writ petition. The court's decision focused on ensuring that the petitioner's stay application was addressed promptly by the appellate authority.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 755455 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 02-03-2017
• Assessment Year: misc
• Laws Referred To: Foreign Exchange Management Act, 1999
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: N NAGRESH; C G PREETHA
• Assessee Lawyers: AJAYA KUMAR
• Keywords: Appeal Pending; Civil Prison; Foreign Exchange Management Act; Stay Application
• Section: 14

Judgement Text

"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. WP(C).No. 6540 of 2017 (N) --------------------------- 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. P2 : TRUE COPY OF THE STATUTORY APPEAL FILED BY THE 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/ P.A.TO JUDGE K.V. SHAJI P. CHALY, J. --------------------------------------- W.P.(C). NO. 6540 OF 2017 ---------------------------------------- Dated this the 02nd day of March, 2017 JUDGMENT The second respondent initiated proceedings against the petitioner under the Foreign Exchange Management Act, 1999, which finally culminated in Ext. P1 adjudication order. Aggrieved, petitioner has submitted Ext. P2 appeal and stay application which are pending consideration before the appellate authority, namely the first respondent. During the pendency of the appeal and stay application, now Ext. P3 proceedings are initiated by the respondents under Section 14 of the FEMA Act, 1999 asking the petitioner to show cause why he shall not be arrested and committed to civil prison in the execution of the said certificate. It is thus challenging Ext. P3, this writ petition is filed. 2. Having heard learned counsel for the petitioner and learned Central Government Counsel, I am of the considered opinion that first respondent can be directed to take a decision on the stay application submitted by the W.P.(C). NO. 6540 OF 2017 2 petitioner. Learned Central Government Counsel submits that the appeal is posted on 16.03.2017. 3. Therefore, there will be a direction to the petitioner to appear before the first respondent on 16.03.2017, on which date or any subsequent date, the stay application shall be considered by the first respondent and till such time orders are passed proceedings pursuant to Ext. P3 will stand stayed. The first respondent will also be at liberty to explore the possibility of disposing of the appeal itself after providing sufficient opportunity of hearing to the petitioner. Writ petition is disposed of accordingly. SHAJI P. CHALY JUDGE DCS "