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TMI Blog2018 (3) TMI 2020X X X X Extracts X X X X X X X X Extracts X X X X ..... ns issued by the Ministry of Finance, the Specified Bank Notes (Cessation of Liabilities) Act, 2017 and the Operational Instructions relating to the Rules, 2017 and also keeping in mind the facts and circumstances of the present case, which float on the surface and taking into consideration the primordial fact that as on date, there is no impediment for the return of the said sum of Rs. 9 lakhs seized from the Appellant by the Authority concerned, this Court, in the interests of justice, fair play, equity and good conscience and even as a matter of prudence, directs Respondents 1 to 4, by adhering to the relevant provisions such as the Specified Bank Notes (Cessation of Liabilities) Act, 2017 and the Rules made thereunder and also the Operational Instructions issued by the Fifth Respondent/Reserve Bank of India dated 25.5.2017, to take necessary steps to hand over the seized sum of Rs. 9 lakhs to the Fifth Respondent/Reserve Bank of India together with the serial numbers of the seized notes. By exercising utmost caution and circumspection, the Fifth Respondent/Reserve Bank of India shall transfer the said amount to Respondents 1 to 4, who, in turn, shall transfer the said amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... served that it is open to the Petitioner (Appellant) to move the Hon'ble Supreme Court seeking for appropriate remedy. 3. Assailing the correctness, validity and legality of the impugned order dated 01.9.2017 in W.P. No. 23605 of 2017 passed by the Learned Single Judge, the Learned Counsel for the Appellant submits that the Learned Single Judge, based on misconception that the writ petition falling under the category of petitions that was directed by the Hon'ble Supreme Court vide order dated 16.12.2016 in W.P.(C).No. 906 of 2016 etc., [reported in 2017 (1) SCC 388] shall not be entertained by any High Court, but to be filed only before the Hon'ble Supreme Court, passed the order. 4. The Learned Counsel for the Appellant takes a plea that the Writ Petition is not 'on the issue or in relation to or arising from the decision of the Government of India to demonetize' and as such, the judgment of the Hon'ble Supreme Court relied upon by the Learned Single Judge at the time of passing the impugned order in W.P. No. 23605 of 2017 dated 01.9.2017 is inapplicable. 5. The Learned Counsel for the Appellant contends that the relief sought for in the Writ Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 634 of 2016 on 10.11.2016 between M. Seeni Ahamed and Union of India and three others , had upheld the demonetization and consequently, the Writ Petition was dismissed. 11. Added further, the Learned Standing Counsel for the Fifth Respondent/Reserve Bank of India proceeds to bring it to the notice of this Court that the Hon'ble Supreme Court, in the order dated 16.12.2016 in Writ Petition (Civil) No. 906 of 2016, between Vivek Narayan Sharma and Union of India, had observed the following : We further direct that if any other Writ Petitions/proceedings are pending in any High Court, further hearing of those matters shall also remain stayed in terms of this order. We further direct that no other Court shall entertain, hear or decide any Writ Petition/proceedings on the issue or in relation to or arising from the decision of the Government of India to demonetize the old notes of Rs. 500/- and Rs. 1000/-, as the entire issue in relation thereto is pending consideration before this Court in the present proceedings. We make it clear that petitioners before the High Court(s) or any other Court in India in respect of proceedings already instituted on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Learned Standing Counsel for the Fifth Respondent/Reserve Bank of India brings it to the notice of this Court that the Ministry of Law and Justice (Legislative Department) had issued the Specified Bank Notes (Cessation of Liabilities) Act, 2017 (Act II of 2017) and the same has been published in the Extraordinary Gazette whereby and whereunder in Section 11, it is observed as under : 11. (1) The Central Government may, by notification, make rules for carrying out the provisions of this Act. (2) Every rule made under this Act shall be laid, as soon as may be after it is made, before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osit of Confiscated Notes) Rules, 2017 - Operational Instructions issued by the Fifth Respondent/Reserve Bank of India dated 25.5.2017 wherein Clause 3(1) envisages the operational procedure, which runs as under : 3. The operational procedures for the above shall be as under : (1) Documents and scrutiny thereof i. An application (containing details of court order, serial number and denominational details of SBNs, bank account details, etc.) shall be obtained from the tenderer. ii. On receipt of tender, the original court order shall be scrutinized and authenticity of the same shall be confirmed from the court/law enforcement agency concerned. iii. Identification of the person authorized to tender SBNs, shall be checked with any valid identity proof. iv. Verification of documents with regard to serial numbers of the SBNs, as specified in para (2)-(a) and (c) shall be carried out. v. In case of eligible individuals, PAN card, Form 16 in Original shall be seen. vi. Self certified copies of all the above documents shall be obtained and on satisfactory verification with the originals, the copies shall be stamped as seen and initialed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the office of the Assistant Director of Income Tax (Investigation), Tirunelveli. 21. It is not in dispute that the Fourth Respondent/Electoral Officer, 215, Tiruchendur Legislative Constituency cum Revenue Divisional Officer, Tiruchendur had addressed a communication dated 24.2.2017 to the Sixth Respondent/Sub-Treasury Officer, Tiruchendur to keep the seized sum of rupees nine lakhs at the Sub-Treasury and also made a request to furnish an acknowledgment after receipt of the amount in this regard. 22. Be that as it may, considering the fact that the Appellant/Writ Petitioner was given a clean chit after investigations were completed and the Assistant Director of Income Tax (Investigation), Tirunelveli, through his letter, had informed the Second Respondent/Project Director, DRDA, Thoothukudi and Appellate Committee even as early as 28.11.2016 that money may be released back to him as per procedure and also this Court, taking note of the fact that the Learned Standing Counsel for the Fifth Respondent/Reserve Bank of India has fairly brought to the notice of this Court some of Notifications issued by the Ministry of Finance, the Specified Bank Notes (Cessation of Liabiliti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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