DEBANGSU BASAK,J. - (1.) A show cause notice dated November 1, 2017 issued by the Enforcement Directorate is under challenge in the present writ petition.
(2.) Learned Advocate appearing for the petitioners submits that, the show cause notice dated November 1, 2017 is a repetition of the earlier show cause notice dated July 6, 2015. The impugned show cause notice does not disclose any basis on which, the authorities are seeking to proceed against the petitioners. He submits that, the earlier show cause notice dated July 6, 2015 has not been decided upon by the authorities concerned despite two orders of the High Court. He refers to the first order in this regard dated August 20, 2015 and submits that, the petitioners were afforded an opportunity of submitting a reply and the authorities were directed to decide upon such reply. The petitioners did submit a reply to the show cause notice. It appears that by a writing dated September 24, 2015, the authorities purported to dispose of such show cause notice. Such writing was challenged in the second writ petition where such decision of the authorities were set aside by the order dated December 1, 2015. The authorities were asked to re-visit the issue. The authorities thereafter had issued a letter dated December 18, 2015. The petitioners had replied thereto by its writing dated January 20, 2016 contending that, the writing dated December 18, 2015 was not the disposal of the show cause notice dated July 6, 2015. According to the petitioners, such fact was accepted on behalf of the respondents and that, the same will, inter alia, appear from the queries raised by the respondents as contained in the writing dated January 20, 2016. Learned Advocate for the petitioners refers to the subsequent correspondence exchanged between the parties and submits that, in any view of the matter, it cannot be contended that, the show cause notice dated July 6, 2015 stood disposed of. Consequently, the authorities could not issue the impugned show cause notice dated November 1, 2017. Moreover, according to him, no ground exists in the show-cause notice issued. The impugned show cause notice is bereft of any material particulars and that, the same does not constitute any ground to proceed against the petitioners. The authorities cannot invoke the provisions of the Foreign Exchange Management Act, 1999. The action taken by the authorities are mala fide and in colourable exercise of power and therefore, the impugned notice dated November 1, 2017 should be set aside.
(3.) The respondents are represented.;