Calcutta High Court rejects plea by Kamal Nath challenging transfer of IT proceedings from Kolkata to Delhi – Bar & Bench – Indian Legal News

The proceedings were initiated against him in relation to ‘cash transactions’ worth ₹20 crore made during the election season in April 2019

Single-judge Justice Shekhar B Saraf while dismissing the plea filed by Nath challenging the transfer of the proceedings, said the ‘revenue interest’ weighs more than his ‘inconvenience.’

“The petitioner is a highly influential person with significant presence in Delhi including an official residence and bank accounts. While his inconvenience would have anyway been overshadowed by the revenue interest in the facts of this case, it would be pertinent to mention the lack of any inconvenience whatsoever,” the bench said while dismissing his plea.

In his order, the judge said that the summons served to Nath asking him to appear before the IT office in New Delhi and not in Kolkata, was not based only on surmises and conjectures as it was evident that his name has been taken by some of the persons on whom investigation, search and survey was carried out.

“Furthermore, the statement of certain persons also indicates that there was transfer of cash to the tune of almost ₹20 crores from his residence at Delhi. This money trail raises suspicion. Even though the said cash has been shown in the books of the All India Congress Committee, the source of the funds from the Madhya Pradesh Congress Committee is required to be looked into by the tax authorities,” the Court highlighted.