9911796707
TMI Blog2024 (9) TMI 1456X X X X Extracts X X X X X X X X Extracts X X X X ..... the Narcotic Drugs and Psychotropic Substances Act, 1985, the prevention of Corruption Act, 1988, the Prevention of Money Laundering Act, 2002, the Prohibition of Benami Property Transactions Act, 1988 has been instituted on or before the filing of the declaration or such person has been convicted of any such offence punishable under any of those Acts; A reading of the above provisions indicates that either a criminal case should be pending or it should have resulted in a conviction. There is no embargo for settling the dispute in respect of a person who has be acquitted before filing of the declaration. Therefore, there is no merits in the stand of the respondents. Thus, inclined to allow this Writ Petition with liberty to the respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mit that Criminal LP.Nos.184 and 185 of 2018 are pending before the Delhi High Court. Hence, the petitioner's case comes within the purview of Section 9(c) of the Direct Tax Vivad Se Vishwas Act, 2020 and therefore the petitioner was not entitled for settling the dispute under the provisions of the aforesaid Act. 4. It is further submitted that the respondents have acted within the scope of the provisions to reject the declarations filed by the petitioner in Form 1 and Form 2 on 24.12.2020 and there is nothing arbitrary or unreasonable in the same. Hence, there is no question of violation of principles of fundamental rights of the petitioner. That apart, it is submitted that without challenging the rejection, the petitioner cannot seek ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve retired from service. There is no certainty that the State would be satisfied, even if the appeal in the High Court fails. If the State chooses to prefer a further appeal to the Hon'ble Supreme Court, the Department may again contend that the appeal is pending before the Apex Court. Thus, if the arguments of the petitioner have to be accepted, then there is no finality to the judgement of acquittal. In the light of the discussion and decisions considered, the further contention of the learned counsel that Vigilance has not given a clearance, cannot be countenanced. 7. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Junior Standing Counsel for the respondents and also perused the affi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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