Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1975 (11) TMI 176

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ted in writing that the amount was received at Madras on the previous day from an unknown person as per theinstructions of his uncle Sri Latheef of No. 9, Queen St., Penang, and he was carrying the money to his native place Abhiramam, Ramanathapuram District, for the purchase of property for his uncle as instructed in the letter. Thereafter, the petitioner filed this writ petition praying for the issue of a writ of mandamus or any other appropriate writ directing the respondents herein to return the sum of ₹ 50,000 seized from him on 12th May, 1973. In the affidavit originally filed in support of the writ petition the petitioner challenged the applicability of Section 5 of the Foreign Exchange Regulation Act. He also contended that th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ired, the respondent replied by letter dated 20th July, 1974 addressed to the advocate for the petitioner that they had already sent a notice on 10th May, 1974 which was returned unserved with a note aforesaid and enclosed a copy of the said notice and stated that in those cicumstaices, the question of return of seized currency does not arise. 3. Section 19-G confers a power on the competent authority to retain the document seized in accordance with the provisions of the Act for a period not exceeding one year and if before the expiry of the said period of one year any proceeding' under Section 23 has been commenced until the disposal of those proceedings, including proceedings, if any, before the appellate Board and the High Cour .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that person or his duly authorised agent; or (b) by sending the notice to him by registered post with acknowledgment due to the address of his place of residence or his last known place of residence or the place where he carries on or last carried on, business or personally works, or last worked for gain; or (c) if the notice cannot be served under Clause (a) or Clause (b) by affixing it on the outer door or some other conspicuous part of the premises in which that person resides or is known to have last resided, or carried on business or personally works or last worked, for gain and the written report thereof shoul6d be witnessed by two persons. 5. It is contended by the learned Counsel for the petitioner that unless a notice is actual .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eturned unscrved. It would also apply only if a different intention does not appear from the provisions of the Act or the Regulations made thereunder. It is seen from Rule 11 extracted above that Clause (a) contemplates delivering or tendering of the notice to that person or his duly authorised agent. Clause {b) contemplates sending the notice to him by registered post with acknowledgment due. Clause (e) clearly points out that notice will have to be actually served and in cases where it cannot be served it should be done by affixture. That the presumption normally invoked by Section 27 of the General Clauses Act could not be invoked in the instant case is made clear by the provisions contained in Clause (e) which requires that wherever the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates