K.N. Mehta vs Director Of Enforcement And Others on 20 May, 1982
2. Learned counsel for the appellant has drawn my attention to the judgment of this Court in Criminal Appeals No. 120, 121/75 K.N. Mehta, Mrs. Sarswati v. Director, 1982 Rajdhani Law Reporter 644 wherein this court has held that the definition of "a person resident in India" given in the 1973 Act would extend to the 1947 Act as well. The matter, therefore, stands concluded by the judgment of the learned Single Judge of this Court in Criminal Appeal Nos. 120, 121/75. I find, therefore, that the Appellate Board has erred in so far as it has held that the Notices II to IV are not covered by (he definition given in the 1973 Act. In this view of the matter. I set aside the finding of the Appellate Board pertaining to Show Cause Notices II to IV and hold that the definition as defined in the 1973 Act would be applicable to the 1947 Act and benefits thereof must go to the appellant. The fine deposited will be refunded to the appellant.