TEAM CODE:

IN THE HONBLE SUPREME COURT OF INDIA

IN THE MATTER OF:

RONIE HOODA AND BILAL MASID

appelants

v.

U.T. OF CHANDIGARH
Respondent

MEMORIAL ON BEHALF OF RESPONDENTS

ARMY INSTITUTE OF LAW N ATIONAL MOOT COURT COMPETITION, 2013

Table of Contents

TABLE OF CONTENTS
INDEX

OF

AUTHORITIES..................................................................................................................ii

Statutes.................................................................................................................................i
i

Books....................................................................................................................................i
i

Table of Cases....................................................................................................................iii

LIST

OF

ABBREVIATIONS................................................................................................................vi
STATEMENT

OF

JURISDICTION.....................................................................................................

vii
STATEMENT OF FACTS................................................................................................................ viii
QUESTION

OF

LAW........................................................................................................................

OF

ARGUMENTS............................................................................................................

ix
SUMMARY
x

ARGUMENTS ADVANCED.................................................................................................................1

CONTENTION
1:................................................................................................................1
CONTENTION 2:..............................................3

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Table of Contents

ii

CONTENTION 3: THAT THE ACTION OF CHANDIGARH POLICE IN SEALING

AND SEIZURE OF BILAL MASID S SHOP HAS NOT VIOLATED ANY
FUNDAMENTAL
RIGHT..................................................................................................................

.8
PRAYER..................................................................................................................xi

MEMORIAL ON BEHALF OF THE RESPONDENTS

Index of Authorities

iii

INDEX OF AUTHORITIES
TABLE OF STATUTES

Constitution of India, 1950

Indian penal code, 1860

Criminal procedure code,1973

Foreign exchange management act,1999

Foreign exchange regulation act,1973

P M L A, 2000

Imoral trafficking act,1956

TABLE OF BOOKS

Blacks Law Dictionary edited by Bryan A. Garner (8th Ed. Thomsan West)

Constitution of india,1950

Foreign exchange management act

Foreign exchange regulation act

RBI regulation act

Indian penal code

Criminal procedure code

Bharats foreign exchange management manual

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Index of Authorities

iv

TABLE OF CASES

Maneka Gandhi Vs Uoi, AIR 1978 SC 619

Ak Gopalan Vs State Of Madras AIR 1950 SC 27

Manohar Lal Vs State Of Punjab, AIR 1961 SC 418

Bijoy Cotton Mills Vs State Of Ajmer AIR 1955 SC 33

Chintaman Rao Vs State Of M.P. AIR 1955 SC 118

R.H. Regde Vs Market Comate Sirsi AIR 1971 SC 1017

Cooverji Vs Excise Commisioner AIR 1954 SC 220

Zafar Ali Vs Tausik Hasan 1971 CRLJ 986

Obayya Pujary Vs Member Secretary, Kspcb,Bangalore AIR 1999 KARLJ 651

State Of Maharashtra Vs Sajid Husain APPEAL(CRL) 1402 1409 Of 2007

State Of Up Vs Pappu Alias Yunus And Anr. (2005) SCC 594

Kalwate Vs State Of Himachal Pradesh AIR 1953 SC 131

Harjinder Singh Vs State Of Punjab AIR 1985 SC 404

MEMORIAL ON BEHALF OF THE RESPONDENTS

List of Abbreviations

vi

LIST OF ABBREVATIONS

AIR

All India Reporter

Art.

Article

Const.

Constitution

Cr Pc

Criminal Procedure Code

FEMA

Foreign Exchange Management Act

FERA

Foreign Exchange Regulation Act

FIR

First Information Report

Hon,Ble

Honourable

INR

Indian National Rupees

IPC

Indian Penal Code

PMLA

Prevention Of Money Laundering Act

RBI

Reserve Bank Of India

SC

Supreme Court

SLP

Special Leave Petition

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List of Abbreviations

vi

MEMORIAL ON BEHALF OF THE RESPONDENTS

Statement of Facts

vii

STATEMENT OF JURISDICTION

THE RESPONDENT APPROACHES THE HONBLE SUPREME COURT OF

INDIA IN RESPONSE TO THE SPECIAL LEAVE PETITION FILED BY THE
PETITIONER.

MEMORIAL ON BEHALF OF THE RESPONDENTS

Statement of Facts

viii

STATEMENT OF FACTS
CONCERNED PARTIES
YPT, an American telecom major, decided to acquire PNT, an Indian telecom company, with a
view to expand business in India. PNT was a 100 % subsidiary of NNPT which was situated in
Mauritius, which was further a 100 % subsidiary of TFT, situated in Cayman Islands which in
turn was a 100 % subsidiary of HTA situated in Hong Kong.
TRANSACTIONS
YPT entered into SPA-I with HTA, to purchase the shares of TFT, to gain control over PNT. YPT
and HTA revoked SPA-I. SPA-II was entered with NNPT by YPT to purchase the shares of
NNPT. The agreement was executed and the sale consideration was paid to NNPT by YPT
amounting to INR 10,000 Crores. The consideration was transferred to HTA, the ultimate parent
company.
MERITS TO BE DECIDED
The JCIT of Bengaluru sent a SCN to YPT and PNT and being unsatisfied with the documents
shared, referred the matter to the DIT, on whose instruction DDIT served a SCN fixing a date for
hearing. DDIT declared the transaction to be sham and colorable and passed an order levying tax
at the rate of 20% being long term capital asset along with applicable surcharge and cess
amounting to INR 2,060 crores.YPT filed a writ petition in Karnataka High Court which was
dismissed and issued directions to the income tax authorities to not indulge in recovery
proceeding if YPT prefer a SLP. Eventually SLP was filed in Apex Court.

MEMORIAL ON BEHALF OF THE RESPONDENTS

Question of Law

ix

QUESTION OF LAW

WHETHER ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN

LAW, THE INCOME TAX AUTHORITY WAS CORRECT IN HOLDING THAT
THE CAPITAL GAINS IN QUESTION WERE NOT TAXABLE IN INDIA?

ISSUES INVOLVED
1. Whether the writ before Bombay High Court was maintainable or not?
2. Whether the provisions of GAAR and the DTC are unconstitutional?
3. Whether the income can be deemed to have accrued or arisen in India under
Section 5 of DTC?

MEMORIAL ON BEHALF OF THE RESPONDENTS

Summary of Arguments

SUMMARY OF ARGUMENTS

THAT THE WRIT PETITION WAS NOT MAINTAINABLE AGAINST THE DDIT UNDER ARTICLE 226
OF THE

CONSTITUTION OF INDIA IN THE HIGH COURT

The writ was not maintainable before the High Court because the writ filed was premature and
alternative remedies were available to petitioner, i.e. YPT. The petitioner should have filed
appeals under alternative remedies. The Deputy Director of International Taxation had powers to
issue a Show cause Notice to the assessee and did not do so in excess of its jurisdiction.
THAT

THE PROVISIONS OF THE

GAAR

AND THE

DTC

ARE NOT VOILATIVE OF THE

CONSTITUTION OF INDIA.
The GAAR and the provision of income deemed to accrue in India are not violative of the
Constitution of India, the settled tax treaties and the territorial limits of India .The Treaty
obligations have not been flouted merely because India is not a signatory to the Vienna
Convention. Moreover, the code being a law later in time would prevail over the DTAA. And
also, the legislation can unilaterally tax a transaction happening out of India between two non
residents.
THAT THE ACTION OF CHANDIGARH POLICE IN SEALING AND SEIZURE OF
BILAL MASID SHOP HAS NOT VIOLATED ANY FUNDAMENTAL RIGHT.
The action of police in seizure and sealing of bilal masids shop has not violated any fundamental
right as no fundamental right is absolute, bilal masid was involved in illegal transaction and to
stop it it was necessary to seal moreover for investigation purpose certain items were necessary
to seize and police is authorised to do so under sec. 102 of
cr pc.

MEMORIAL ON BEHALF OF THE RESPONDENTS

Summary of Arguments

xi

MEMORIAL ON BEHALF OF THE RESPONDENTS

Prayer

xi

ARGUMENTS ADVANCED

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Prayer

xii

2- WHETHER SLP NO. 6 FILED

OF FIR NO. 923 MAINTAINABLE

CONTENTION

QUASHING

FOR

The FIR No. 923 dated 1 January 2013 was filed under section 4 of the Prevention of Money
Laundering Act, 2002 and section 3, 4, 7 and 13 of the Foreign Exchange Management Act, 1999
after the transaction between Ronnie and Bilal took place for exchange of Bitcoins into Indian
Currency. The Present petition as a Special Leave Petition was preferred by the appellants after
the quashing petition was dismissed by the Punjab & Haryana High court.
It is submitted that the present petition is completely baseless and does not hold any value.
Bitcoin a currency:
Bitcoin is a decentralized, P2P network-based virtual currency that is traded online. 1 Bitcoin,
when paired with third-party services, allows users to mine, buy, sell, or accept bitcoins from
anywhere in the world. Bitcoins decentralized feature is unique among virtual currencies.
Though Bitcoin developers maintain Web sites providing guidance to the Bitcoin community,
they do not have a centralized database or authority. The P2P network issues bitcoins through the
mining process and validates all transactions.
In pursuance of clause (h) of Section 2 of the Foreign Exchange Management Act, 1999 (42 of
1999), the Reserve Bank notifies debit cards, ATM cards or any other instrument by whatever
name called that can be used to create a financial liability, as currency.2And thus in the present
situation bitcoins can be termed as a currency.
Furthermore, it is humbly submitted before this court that bitcoin is a digital currency and can be
compared to the regulations of PayPal in India. According to the RBI guidelines, Export-related
payments for goods and services into your PayPal account may not exceed US $3000 per
transaction.3 And in the present case the transaction of bitcoins is in violation of the RBI
regulations because firstly the transaction made in the case are exceeding US $3000 and

Bitcoin.org
RBI-Exchange Control Department MANU/RFEM/0007/2000
www.paypal-apac.com/india/

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secondly, use of PayPal requires its user to have a PAN and a purpose code which has not been
provided in the present situation.
The virtual currency Bitcoin has taken step towards legitimacy today as its eurozone wing joined
the ranks of PayPal and Worldpay by becoming a registered payment services provider (PSP)
under European law.4
Iraqi Swiss Dinar, a currency not backed by the government entitities or commodities had a
stable value and never collapsed for a 10 years time and thus Iraqi swiss dinar is an example that
how bitcoins without government backing or commodity is sustainable.5
In the present situation around the world, Bitcoin have become a medium of exchange in the
world as everything in the world can be exchanged and brought with bitcoins.
In the view of the foregoing, it is humbly submitted before this honourable court that bitcoin is a
currency and comes under the provisions of FEMA,1999 and thus the defence taken by the
appellants is not valid.
Digital Currencies and RBI
Digital currency definition- E-money may be broadly defined as "an electronic store of monetary
value on a technical device used for making payments to undertakings other than the issuer
without necessarily involving bank accounts in the transaction, but acting as a prepaid bearer
instrument"6These products could be classified into two broad categories viz., (a) pre-paid stored
value card (sometimes called "electronic purse") and (b) pre-paid software based product that
uses computer networks such as internet (sometimes referred to as "digital cash" or "network
money"). The stored value card scheme typically uses a microprocessor chip embedded in a

The guardian, Virtual currency Bitcoin registers with European regulators, see
http://www.guardian.co.uk/technology/2012/dec/07/virtual-currency-bitcoin-registers
5

The institutions of monetary policyLecture given at the American Economic Association

Annual Meeting, San Diego 711 , also see bitcoins an alternative digital currency Hastings
and science & technology law journal available at http://hstlj.org/articles/bitcoin-aninnovative-alternative-digital-currency/2/
6

European Central Bank, 1998

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plastic card while software based scheme typically uses specialized software installed in a
personal computer.7
Clearly, Bitcoins falls under part (b) of given definition where Bitcoins is the software based
product which uses the computer networks for the formation and regulation of Bitcoins hereby
referred as digital cash. While Digital cash, digital currency, e-money, electronic currency all the
term pertain same meaning.8
The various social forums, websites, web portals, blogs and newspaper article state that Bitcoins
is an electronic currency. The discussion forums also purportedly present it to be a legal. 9 The
Indian websites dealing in present bitcoins their customers as a legal entity. 10 According to
various sources including the report of FBI on bitcoins state that the electronic currency ( Bitcoin
) does not possess any central server and works on a peer -to- peer network. 11 It is further also
provided that it is not a currency of any sovereign state as was invented by Satoshi
Nakamoto.12This creates an analogy of Bitcoin with e-gold which is considered by RBI as illegal.
Thus, exchange made in Bitcoins is prima facie illegal.
Essentials of the Money laundering as under PMLA, 2002 are present in the present case:
The Appellant Bilal and Ronnie have been charged under section 4 of the Prevention of Money
laundering Act, 2002. The Bitcoins were transferred to Ronnies business account after a
business deal took place between Ronnie and Sheikh in his villa at Dubai. 13 After the deal Ragini,
wife of Ronnie disappeared. The whole mens rea as established in the previous contention and
the criminal antecedent of Ronnie including the disappearing of his ex-wife in the same fashion
clearly indicates that he has been dealing in Immoral Trafficking and for the same purpose he

Jack birner and Pierre Garrouste, Markets, Information and Communication: Austrian Perspectives on the internet
economy,( Routledge publications 2004)
8

Internet site; www.forbes.com/.../mintchip-misses-the-point-of-digital-currency

Internet site; https://bitcointalk.org/index.php?action=printpage;topic=84042.0 accessed on 10 February 2013

10

Internet site; www.buysellbitcoin.com accessed on 10 February 2013

11

FBI Directorate of Intelligence, Bitcoins Virtual currency: Unique Features Present Distinct Challenges for
Deterring Illicit Activity
12

13

Supra Note at 38
Moot Proposition, 3

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deceived Ragini as well, took her to Dubai and sold her to the sheikh. 14 The ground of delusion is
clearly a fabrication to hide his criminal intent This proves that he is liable for one of the
scheduled offence under Part B paragraph 4.15Further the exchange was done by Bilal who was a
foreign exchange dealer also dealing in Bitcoins exchanged Bitcoins for cash. Further the
definition of the term Money laundering is defined in the act under Section 3 which states that:
Whosoever directly or indirectly attempts to indulge or knowingly assists or knowingly
is a party or is actually involved in any process or activity connected with the
proceeds of crime and projecting it as untainted property shall be guilty of offence of
Money laundering.
For the purpose of the above section the term Proceeds of Crime 16 is also defined in the act
which states that:
Any property derived or obtained, directly or indirectly, by any person as a result of
criminal activity relating to a scheduled offence or the value of any such property.
The whole act of transferring Bitcoins, which are the proceeds of the crime in the instant case, to
exchange the same into Indian Rupee qualifies the section 3 of the act and hence accounts for
money laundering.
Further,FBI has prepared Bitcoin Virtual Currency: Unique Features Present Distinct
Challenges for Deterring Illicit Activity,17on bitcoins stating the ill effects of bitcoins. The FBI
sees the anonymous Bitcoin payment network as an alarming haven for money laundering and
other criminal activity including as a tool for hackers to rip off fellow Bitcoin users. 18 Also
BitCoinCache.com is a special site created specially that lets you launder bitcoins.19

14

Moot Proposition, 8

15

Offences under Immoral Trafficking Act, 1956

16

Section 2(u) PMLA, 2002

Bitcoin Virtual Currency: Unique Features Present Distinct Challenges for Deterring Illicit
Activity, see http://www.wired.com/images_blogs/threatlevel/2012/05/Bitcoin-FBI.pdf
17

18

ibid

19

http://bitcoin.stackexchange.com/questions/72/how-is-it-possible-to-launder-bitcoins

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Further E-gold20, a digital gold currency did not register itself under the state and federal laws
and thus had to face criminal charges for money laundering under MLCA,1986.
That, the transaction between Ronnie and Bilal amounts to violation of Foreign Exchange
Management Act, 1999:
Section 3(a) of FEMA, 1999 provides that no person will deal in or transfer foreign exchange or
foreign security to any person who is not an authorized person as defined in section 2(c) and
section 1021. And further section 10 of FEMA,1999 provides that an authorized person must get
authorization in writing for dealing in any foreign exchange and foreign security. 22 It Also
provides that an authorized person while dealing in foreign exchange should comply with
general or special directions of RBI and any authorized dealer will not engage in any transaction
involving any foreign exchange which is not in conformity with the terms of his authorization
under this section.
And in the above factsheet, the appellants did not have any licence or authorization by the RBI in
dealing with any currency or bitcoins. Argundeo, without conceiving that bitcoin is not a
currency even though he had authorization for carrying out foreign exchanges, he did not had
any licence or authorization in dealing with bitcoins as there is no specific notification by RBI
regarding bitcoins which violates the provisions of Section 3 of the FEMA,1999
Section 3 of FEMA, 1999 provides that no person person will receive any payment from or on
behalf of any person resident outside India otherwise through a authorized person and in the
present scenario the appellant received the payment without an authorized person and thus he
would be liable for violation of section 3(c).
Under section 4 of the FEMA, 1999 23, the appellants had held, acquired, owned and possessed
bitcoins which was situated outside India. Deep cold storage24 can be made on a usb drive , on a

20

A digital currency having characteristics similar to bitcoins.

21

Sec 3 Foreign exchange management act,1999

22

Sec 10(a)Foreign exchange management,1999

23

Save as otherwise provided in the act, no person resident in India shall acquire, hold, own.
possess, or transfer any foreign exchange, foreign security or any immovable property
situated outside India.
24

context of Bitcoin refers to keeping a reserve of Bitcoins offline

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paper wallet, or online where encryption key is offline and thus in the present situation Ronnie
kept bitcoins stored to be used for a future time and thus falls under section 4 of FEMA,1999 .
Section 7 of FEMA, 1999 provides with provision regarding exporting of goods and services.
Argundeo, if the appellants take the defence that bitcoins is not a currency but a commodity thus,
section 7 provides that some requirements are to be furnished according to the RBI regulations
which have not been furnished in the above case.
Section 13 deals with penalties regarding the contravention of the provisions of the act as
mentioned above that Bilal Masid and Ronnie have violated section3,4 and 7 and hence should
be penalised under section 13.
Therefore it is humbly submitted that bitcoin is a currency and thus the provisions of fema, 1999
and money laundering are applicable in the pertinent case.

CONTENTION 3 - THAT

THE ACTION OF CHANDIGARH POLICE IN SEALING AND SEIZURE OF

BILAL MASID SHOP HAS NOT VIOLATED ANY FUNDAMENTAL RIGHT.

Fundamental rights
Fundamental Rights' is a charter of rights contained in part 3 of the Constitution of India. It
guarantees civil liberties such that all Indians can lead their lives in peace and harmony as
citizens of India. Speaking about the importance of fundamental rights in historic case of
maneka Gandhi vs union of india25 bhagwati , j observed : these fundamental rights represent the
25

AIR 1978 SC AT P. 619

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basic values cherished by the people of this country since the vedic times and they are calculated
to protect the dignity of the individual and create conditions in which every human being can
develop his personality to the fullest extent. They weave a `pattern of guarantee on the basic
structure of human rights , and impose negative obligations on the state not to encroach on
individual liberty in its various dimensions.26
The six fundamental rights recognised by the constitution are:
1. Right to equality(articles 14-18)
2. Right to freedom(articles 19-22)
3. Right against exploitation(articles 23-24)
4. Right to freedom of religion(articles 25-28)
5. Cultural and educational rights(articles 29-30)
6. Right to constitutional remedies(articles 32-35)27
Striking a difference between individual liberty and social need
If people were given complete and absolute liberty without any social control the result would be
ruin. Law is a scheme of social control, so that when we are concerned with,we are concerned
only with the question of how much liberty is best........... 28.
Hence the question arises to how to make a balance between the conflicting interests of
individual.and of the society. the Indian constitution attempts to do it by enumerating what are
fundamental rights and by setting limits within which they can be curtailedthe constitution
permits reasonable restrictions to be imposed on individual liberties in the interest of society.and
this had been made clear in a.k. gopalan vs state of madras29.
Article 19 of the constitution gives a list of individual liberties and prescribes in the various
clauses the restrains may be placed upon them by law so that they may not conflict with public
welfare or general morality.

26

. pandey,j.n.,constitutional law of india,pg no.52

27

. pandey,j.n.,constitutional law of india,pg no.52

28

.wills constitutional law and the united states,pp.477-82.

29

.AIR 1950 SC 27

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The police caught the bilal masid dealing in bitcoins,which was in contravention of foreign trade
and exchange laws and various RBI regulations and it also amounts to an offence under
prevention of money laundering act . police arrested bilal masid and during investigation his
shop was also sealed and special team also ceased all electronic machinery including
computers ,external hard drives, usb sticks,and other documents.
The appelent has claimed that this sealing and seizure has violated his the fundamental right .the
right that has been claimed to be violated is right of profession, occupation,trade or business.
Freedom of profession, occupation, trade or business
Article 19(1)(g) guarantees that all citizens shall have the right to practice any profession or to
carry on any occupation, trade or business. However this right is not unqualified. It can be
restricted and regulated by authority of law. Thus the state can under clause (6) of article 19
make any law1. Imposing reasonable restriction on this right in the interest of public.
2. Prescribing professional or technical or technical qualifications necessary for practicing
any profession or carrying on any occupation, trade, business.
3. Enabling the state to carry on any trade or business to the exclusion of citizens wholly or
partially.
Grounds of restrictions restrictions should be

Reasonable

In the interest of general public30

In manohar lal vs state of punjab31 court held the restriction of closure of shops for a day
reasonable as it would be beneficial for the health of the workers.
In bijoy cotton mills vs state of ajmer32 the minimum wages act that empowers the govt. To fix
minimum wages to be given to the labourers in a particular industry was challenged as violative
of art. 19(1)(g). The court held that act is reasonable as is in public interest.

30

. pandey,j.n.,constitutional law of india,pg no.200

31

.AIR 1961 SC 418.

32

AIR 1955 SC 33

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In cooverji vs excise commisioner33 law which created a monopoly to sell liquor in favour of few
persons was held valid.S
Hence this right is not absolute and in the instant case the accused was involved in illegal
transaction so it was reasonable to seal the shop in order to stop further transaction and to collect
evidence for trial.
Moreover police is authorised to collect or seize items from the place of search according to
section 102 of CR. P. C. Which says that: Any police officer may seize any property which may
be alleged or suspected to have been stolen, or which may be found under circumstances, which
create suspicion of the Commission of any offence.
It was held in zafar ali vs tausik hasan34 that it is pendency of the investigation that gives
jurisdiction to police, to seize property and when investigation is dropped the property seized
must be returned to the person from whom it was seized. Question of ownership is irrelevant in
such cases.
It is submitted that none of the fundamental rights of Bilal have been violated by the actions of
the Police with Special Team in-charge of Economic Offences. Part III Article 19(1) (g) of the
Indian Constitution guarantees to all citizens the right to practice any profession or to carry on
any occupation, trade or business. The petitioner Bilal was a currency broker who dealt in
Bitcoins also. On the first look it might seem that Bilals right to carry on trade of his choice was
being violated by sealing his shop and all other goods the rights might have been seeming to
infringe however the fundamental rights not being absolute in nature are subjected to some
restrictions and so is the case with article 19(1)(g). In the instant case, the Petitioner Bilal
received 5000 bitcoins from Ronnie and the same was exchanged for Indian Currency. The
Bitcoins received by Ronnie was for an act of Abduction of a girl as proved earlier and for
immorally trafficking a girl for the purpose of prostitution and slavery as according to the
charges framed under FIR No. 920 of 2012. The money exchanged is the same money which has
been received for an illegal act which accounts for an offence of Money Laundering. And as has
been held in the case of Obayya Pujary v. Member-Secretary, Karnataka State Pollution Control
Board, Bangalore35 that the right to freedom as enshrined in Article 19 of the Constitution,
33

AIR 1954 SC 220

34

1971 CR.L.J. 986 (all)

35

AIR 1999(3) KARLJ 651

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though Fundamental, is not an Absolute Right and is always subject to reasonable restrictions
which may be imposed in the larger interest of Public Welfare. The transaction of Bitcoins also
violates the Notification issued under Section 3 by the Reserve Bank of India 36 which talks about
the permitted categories for payment from a person residing outside India. The present
transaction does not fall in any of the categories specified in the Notification. Police only took
measures to stop an illegal transaction. Hence the restriction imposed is reasonable and hence no
violation of Fundamental right has taken place.

PRAYER

In the light of the facts of the case, arguments advanced, issues raised and authorities cited, the
counsel for the Respondent humbly prays before this Honble Court to kindly:
DISMISS SLP BEFORE HONBLE COURT
OR ADJUDICATE AND DECLARE:

36

FEMA Regulation on Section 3- Notification No. FEMA/16/RB-2000 dated the 3 rd May, 2000 reproduced in
Appendix II

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xxii

THAT WRIT

BEFORE

HIGH COURT

WAS NOT MAINTAINABLE AND PETITIONER

SHOULD EXHAUST ALTERNATE REMEDIES FIRST

THAT

PROVISION OF GAAR AND INCOME DEEMED TO ACCRUE IN INDIA ARE

CONSTITUTIONAL

THAT

THE ACTION OF CHANDIGARH POLICE IN SEALING AND SEIZURE OF

BILAL MASID SHOP HAS NOT VIOLATED ANY FUNDAMENTAL RIGHT.

And pass any other appropriate order as this Honble Court may deem fit.
And for this act of Kindness, the Counsel for the Respondent, as in duty bound,
shall forever pray.

Respectfully Submitted
Sd/Counsel for Respondent

MEMORIAL ON BEHALF OF THE RESPONDENTS