Directorate Of Enforcement (Pmla) vs Malavika Foundation on 14 September, 2019
8. Reliance placed on Partap Singh v. Directorate of
Enforcement [Partap Singh v. Directorate of
Enforcement, (1985) 3 SCC 72 : 1985 SCC (Cri) 312
27
: 1985 SCC (Tax) 352] is equally misplaced. In this
case, Section 37 of the Foreign Exchange Regulation
Act, 1973 was involved. Section 37(2) provides that
the provisions of the Code relating to searches shall,
so far as may be, apply to searches directed under
Section 37(1). This Court held that the expression
"so far as may be" has always been construed to
mean that those provisions may generally be
followed to the extent possible. In the fact scenario
of that case, it was held that to give full meaning to
the expression "so far as may be", sub-section (2) of
Section 37 should be interpreted to mean that
broadly the procedure relating to search as enacted
in Section 165 shall be followed.