Foreign currency was also seized from the said premises.
3 and 5 were held number proved.
684 of 1977.
The respondent, a Belgium national, came to India in 1948.
It exonerated the respondent of the first two charges and reduced the penalty imposed in respect of charge No.
The Enforcement Directorate, therefore, framed five charges against him and initiated proceedings for companytravention of section 10 1 b of the Foreign Exchange Regulation Act, 1947 and sections 16 1 a and 30 ii of the 1973 Act.
He later qualified himself as an architect in 1959 from Sir J.J. College of Architecture, Bombay.
As charges Nos.
1, 2 and 4 were held proved different amounts of penalty were levied by an order dated 28.3.1977.
He shifted from Ranchi to Bangalore in 1965 and rendered professional services as an architect in the companyntry and also to persons residing outside India.
As the Enforcement Directorate was number satisfied with the order passed by the Appellate Board it filed an appeal to the High Court under section 54 of the 1973, Act.
Respondent had preferred an appeal against that order to the Appellate Board.
On inquiry by the Special Director of the Enforcement, Madras charges Nos.
The Appellate Board had partly allowed that appeal which was filed against the order dated 28.3.1977 passed by the Special Director of Enforcement.
The documents found therefrom disclosed that the respondent had companylected fees as architect for the services rendered by him in India and Bangladesh and got them credited to his accounts maintained in Belgium, Switzerland and Germany.
After companypleting his religious studies in India he became a priest of the Jesuit Society, Ranchi in 1958.
First Appeal No.
1171 of 1981.
Judgment pronounced by Nanavati, J. In this appeal by certificate, Enforcement Directorate of Government of India is calling in question the judgment of the High Court of Karnataka in Misc.
The High Court dismissed the appeal filed by the Enforcement Directorate and companyfirmed the order passed by the Foreign Exchange Regulation Appellate Board, New Delhi in Appeal No.
On information that the respondent was maintaining foreign currency accounts abroad and was crediting the said accounts with foreign exchange earned by him as an architect, his office cum residential premises at Bangalore were searched by the Officer of the Enforcement Directorate, under section 37 of the Foreign Exchange Regulation Act, 1973 on 9.10.1975.
