Uttarakhand High Court
WPCRL/376/2024 on 24 April, 2025
Author: Rakesh Thapliyal
Bench: Rakesh Thapliyal
Office Notes, reports,
orders or proceedings
SL.
Date or directions and COURT'S OR JUDGES'S ORDERS
No
Registrar's order with
Signatures
WPCRL No. 376 of 2024
Hon'ble Rakesh Thapliyal, J.
1. None appears for the petitioner.
2. Mr. Amit Bhatt, learned Government Advocate with
Mr. Siddharath Bisht, learned AGA for the State.
3. Mr. D.K. Sharma, learned Sr. Advocate assisted by
Mr. Raj Kishore Chaudhary, learned counsel for the
complainant / respondent no. 3.
4. Compliance affidavit has been filed by respondent
no. 3 in compliance of previous order of this court wherein
reference has been made with regard to the properties
which are acquired by respondent no. 3 by way of paying
consideration in cash and were communicated to the
Department. In the previous order dated 27.02.2025, in
paragraph 16, after taking into consideration the earlier
compliance affidavit of respondent no. 3 wherein reference
has been given of immovable properties from paragraph 3
onwards to paragraph 17 which were purchased by paying
amount in cash. In this affidavit, no explanation has been
given how immovable properties were purchased by the
respondent no. 3 in cash.
5. Mr. H.M. Bhatia, learned Standing Counsel for the
Income Tax Department, in order to assist this Court place
before this Court the recent judgment of the Hon'ble
Supreme Court in Civil Appeal No. 5200 of 2025 (arising
from SLP (C) No. 13679 of 2022 decided on 16.04.2025 i.e.
The Correspondence Rbanmas Educational Institute Vs. B.
Gunashekhar and another (2025 INSC 490) wherein in
paragraph 18.1 the Hon'ble Supreme Court issued
following directions:
"(A) Whenever, a suit is filed with a claim that Rs.
2,00,000/- and above is paid by cash towards any transaction, the
courts must intimate the same to the jurisdictional Income Tax
Department to verify the transaction and the violation of Section
269ST of the Income Tax Act, if any,
(B) Whenever, any such information is received either
from the court or otherwise, the Jurisdictional Income Tax
authority shall take appropriate steps by following the due process
in law,
(C) Whenever, a sum of Rs. 2,00,000/- and above is
claimed to be paid by cash towards consideration for conveyance of
any immovable property in a document presented for registration,
the jurisdictional Sub-Registrar shall intimate the same to the
jurisdictional Income Tax Authority who shall follow the due
process in law before taking any action,
(D) Whenever, it comes to the knowledge of any Income
Tax Authority that a sum of Rs. 2,00,000/- or above has been paid
by way of consideration in any transaction relating to any
immovable property from any other source or during the course of
search or assessment proceedings, the failure of the registering
authority shall be brought to the knowledge of the Chief Secretary
of the State/UT 32 for initiating appropriate disciplinary action
against such officer who failed to intimate the transactions."
6. For necessary compliance, the Hon'ble Supreme
Court also issued following directions:
"(v) The directions given by us in paragraph 18.1 of this
judgment shall be intimated by the Registrars of the High
Courts, the Chief Secretaries of the States/Union
Territories and the Principal Chief Commissioner of
Income 33 Tax Department to the District Judiciary, the
officials of the registration department and the
jurisdictional officers under the Income Tax Department
respectively, so as to facilitate the conduct of periodical
audit."
7. In such an eventuality, let the Secretary and Director
of the Mining Department shall file their affidavit disclosing
- whether any permission has been sought by respondent
no. 3 for purchasing the immovable property in cash and
whether such permission was granted or not.
8. In the meantime, learned counsel for the petitioner
may file objection to the applications filed by respondent
no. 3.
9. List this matter on 15.05.2025 on top of the board.
10. Let a copy of this order be supplied to Mr. Amit
Bhatt, learned Government Advocate for necessary
compliance.
(Rakesh Thapliyal, J.)
24.04.2025.
SKS
