S .Manikumar, J. - (1.) Since, the issues involved in these Batch of cases, comprising of Writ Appeals, Writ Petitions and Review Applications are interconnected and interrelated, they were heard together and are being disposed of, by means of this Common Judgement.
(2.) Challenge in these batch of cases are as follows: (A) WRIT APPEALS: (i) W.A.Nos.1125 to 1128, 1130 and 1130 and 1131 of 2018, have been filed under Clause 15 of Letter Patents, against the common order dated 12.04.2018, made in W.P.Nos.8832 to 8835, 8840 and 8841 of 2018. (B) WRIT PETITIONS, QUESTIONING THE COMPETENCE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (TAMIL NADU AND PUDUCHERRY) TO SANCTION PROSECUTION TO FILE THE COMPLAINT AGAINST THE WRIT PETITIONERS: (ii) W.P.Nos.13005 and 13071 of 2018 are for issuance of declaration, declaring that the Principal Director of Income Tax (Investigation), Chennai, 2nd respondent is not an authority having jurisdiction/competence under section 55 Block Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, to sanction prosecution or file a prosecution compliant for offences under Section 50 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 against the petitioners. (C) WRIT PETITIONS, TO DECLARE SECTIONS 48 AND 50 OF THE BLACK MONEY ACT, AS UNCONSTITUTIONAL AND VIOLATIVE OF ARTICLE 14 OF THE CONSTITUTION OF INDIA: (iii) W.P.Nos.13006, 13008, 13009, 13041, 13042 and 13070 of 2018 are for issuance of declaration, declaring that Sections 48 and 50 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 are arbitrary, violative of Article 14 and 21 of Constitution of India, unless the true scope and meaning of the provisions of Chapter V of the Black money (undisclosed Foreign Income & Assets) and Imposition of Tax Act, 2015 are construed / interpreted to mean that a prosecution may be sanctioned and a prosecution complaint can be filed before the Jurisdictional Magistrate under the provisions of the said Chapter V only if and after the Assessing Officer concerned has passed an order under Section 10(3) of the Act holding that the assesse has undisclosed asset located outside India. (iv) W.P.No.11714 of 2018 is for issuance of a declaration, declaring that Section 50 of the Block Money (Undisclosed Foreign Income & Assets) and Imposition of Tax Act, 2016 is null and void unless the true scope and meaning of the provisions of Chapter V of the Block Money (Undisclosed Foreign Income & Assets) and Imposition of Tax Act, 2015 is construed that a prosecution may be sanctioned and a prosecution may be instituted under the provisions of the said Chapter V only if and after the Assessing Officer concerned has passed an order under Section 10(3) of the Act holding that the assessee has undisclosed foreign income and /or asset and has determined the sum payable by the assesses (subject to Appeal and further Appeals as provided in Chapter-II of the Act). (D) WRIT PETITIONS, TO DECLARE CHIEF METROPOLITAN MAGISTRATE, IS NOT THE DESIGNATED COURT: (v) W.P.Nos.13007, 13010, 13043, and 13072 of 2018 were filed under Article 226 of the Constitution of India, for issuance of declaration, declaring that the Chief Metropolitan Magistrate, Egmore, Chennai is not the designated Special Court within the meaning of Section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015,read with Section 280A of the Income Tax Act for the purpose of trying any offence under chapter V of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. (E) WRIT PETITIONS, FILED AGAINST THE SHOW CAUSE NOTICE AND ORDERS PASSED: (vi) W.P.No.11715 of 2018 is for issuance of a declaration, calling for the records relating to the show cause notice dated 13.04.2018 bearing File No.Pr.DIT (Inv) / Prosecution / 2018-19 for Assessment Year 2016-17 issued by the respondent No.1 and all proceedings consequential to the said show cause notice and quash the same as without jurisdiction. (vii) W.P.No.22329 of 2018 is for issuance of a declaration, calling for the records relating to the order dated 10.05.2018 passed by the 1st respondent under Section 55 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 according sanction to prosecute the petitioner for offence under Section 50 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 and the consequential prosecution complaint C.C.No.4483 of 2018 dated 11.05.2018 filed by the 2nd respondent before court of the Chief Metropolitan Magistrate, Egmore, Chennai and quash the same as without authority of law and illegal because of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 and especially. (viii) W.P.No.22330 of 2018 is for issuance of a declaration, calling for the records relating to the order dated 10.05.2018 passed by the 1st respondent under Section 55 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 according sanction to prosecute the petitioner for offence under Section 50 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 and the consequential prosecution complaint C.C.No. 4485 of 2018 dated 11.05.2018 filed by the 2nd respondent before Court of the Chief Metropolitan Magistrate, Egmore, Chennai and quash the same as without authority. (ix) W.P.No.22331 of 2018 is for issuance of a declaration, calling for the records relating to the prosecution complaint C.C.No.4484 of 2018 dated 11.05.2018 filed by the 2nd respondent before court of the Chief Metropolitan Magistrate, Egmore, Chennai 600 008 and quash the same as without authority of law and illegal because the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 and especially Section 50 of the said Act, is not applicable to the petitioner and cannot be invoked against the petitioner in the facts and circumstances of the case. (x) W.P.No.22333 of 2018 is for a issuance of a declaration, calling for the records relating to the prosecution complaint C.C.No.4482 of 2018 dated 11-05-2018 filed by the 2nd Respondent before court of the Chief Metropolitan Magistrate, Egmore, Chennai-600 008 and quash the same as without authority of law and illegal because the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 and especially section 50 of the said Act is not applicable to the petitioners and cannot be invoked against the petitioners in the facts. (C) REVIEW APPLICATIONS: (xi) Review Application Nos.79 to 82 of 2018 were filed to review the orders, dated 12.06.2018 in W.M.P.No.15287 in W.P.No.13006 of 2018, W.M.P.No.15290 of 2018 in W.P.No.13009 of 2018, W.M.P.No.15324 of 2018 in W.P.No.13042 of 2018 and W.M.P.No.15352 of 2018 in W.P.No.13071 of 2018. COMMON FACTS :-
(3.) For convenience, let us first consider W.P.Nos.13005, 13006, 13007, 13008, 13009, 13010, 13041, 13042, 13043 13070, 13071 and 13072 of 2018.;