9911796707
TMI Blog2018 (6) TMI 700X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The facts relevant for adjudication of the issues raised are the following: The petitioner is the third accused in C.C.No.1/2017 on the files of the Additional Special Sessions Judge (SPE/CBI)-III, Ernakulam. The said case is one registered on a final report filed by the Central Bureau of Investigation in connection with recruitment of nurses to Kuwait by a company called M/s.Al Zarafa Travels and Manpower Consultants Pvt.Ltd. ("the company"). The petitioner was not arrested in the case at the stage of investigation. According to the petitioner, he was not aware of the case and he surrendered before the Court and obtained bail on coming to know of the case. It is stated by the petitioner that he was residing in Abu Dhabi for more than 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the outstanding demands and that therefore he shall not leave the territory of India by land, sea or air unless he furnishes a Tax Clearance Certificate to the effect that satisfactory arrangements have been made by him for payment of his tax dues. According to the petitioner, he is unable to go abroad in terms of Ext.P5 order on account of his inability to obtain Tax Clearance Certificate as directed in Ext.P8 order. As far as the personal liability of the petitioner mentioned in Ext.P8 order is concerned, it is pointed out by the petitioner that the orders, on the basis of which demand is raised against him, have been challenged by the petitioner in appeals and realisation of the amounts in terms of the demand has been stayed. As far as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings in respect of the petitioner as also that of the company for the periods from 2009-10 to 2015-16, in the circumstances, had to be completed with the materials available on record, determining the liability of the petitioner and the company as indicated in Ext.P8 order. It is also pointed out in the statement filed on behalf of the respondents that the assessee has not co-operated even with the Central Bureau of Investigation, who were investigating the case registered against him; that the Central Bureau of Investigation, in the circumstances, issued red corner notices through interpol for securing the presence of the petitioner in India and it is at that point of time that the petitioner has come back to India and surrendered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. The learned Standing Counsel for the respondents submitted that if persons like the petitioner are permitted to go abroad, without making adequate provision for settlement of their tax liability, the Revenue may not be able to realise their tax dues running to crores. 8. I have given my thoughtful consideration to the contentions raised by the parties. 9. The first proviso to sub-section (1A) of Section 230 of the Act makes it clear that no person who is domiciled in India and in respect of whom circumstances exist, which in the opinion of the income-tax authority rendering it necessary for such person to obtain a certificate under the said Section, shall leave the country unless he obtains a certificate from the income-tax authority s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st Tax Clearance Certificate for the said liability. Exts.P11 and P19 are the orders of stay obtained by the petitioner in the appeals preferred against assessment and penalty orders imposed on the petition in his personal capacity. The said orders are issued on 23.03.2018 and 27.03.2018 respectively. The petitioner cannot challenge Ext.P8 order issued on 05.03.2018 on the basis of Exts.P11 and P19 orders issued subsequently. 11. Coming to the liability of the company mentioned in Ext.P8 order, as noted above, the petitioner was made jointly and severally liable for the liability of the company in terms of Ext.P13 order. The case of the petitioner is that the same is an order passed without notice to him and as he ceased to be the director ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statement filed on behalf of the respondents. In so far as the petitioner was in jail when notice was ordered in the proceedings initiated against him under Section 179 of the Act, the said notice should have been served on him through the Superintendent of the jail wherein he was detained. The said course admittedly has not been adopted by the respondents. In the circumstances, I am of the view that Ext.P13 order cannot be reckoned as one issued in compliance with the principles of natural justice. Ext.P13 order, in the circumstances, is liable to be set aside and the matter has to be considered afresh. 13. In so far as it is found that fresh orders need to be passed in the proceedings initiated against the petitioner under Section 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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