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January 2010

Any bona fide measures taken by revenue to prevent circulation of black money, cannot be objected as interference with personal liberty or freedom of a citizen — SC

By Raman Jokhakar, Tarunkumar Singhal, Chartered Accountants
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  1. Any bona fide measures taken by revenue to
    prevent circulation of black money, cannot be objected as interference with
    personal liberty or freedom of a citizen — SC



The carrying of a huge sum itself gives rise to a
legitimate suspicion; the intelligence officers of revenue are, therefore,
entitled to satisfy themselves, not only that the money is from a legitimate
source, but also satisfy themselves that such a large amount is being carried
for a legitimate purpose; therefore, even if the carrier is not guilty of any
offence in carrying the money, the verification or seizure may be warranted to
ensure that the money is not intended for commission of a crime or offence.

Rajendran Chingaravelu v. R. K. Mishra, Addl. CIT,
(Civil Appeal No. 7914 of 2009) dated November 24, 2009.

(Source : Internet & Media Reports, dated 14-12-2009)

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