Capt Amarinder Singh loses legal battle to block ED access to French data
The Punjab and Haryana High Court on Wednesday permitted the Enforcement Directorate (ED) to access information shared by France with the Income Tax Department regarding the foreign assets of former Punjab Chief Minister Captain Amarinder Singh and his son, Raninder Singh. Justice Tribhuvan Dahiya rejected Singh’s argument that disclosure of secret information provided by the French government would circumvent the treaty restrictions between India and France because the information was not meant for the ED.
“In the instant case, as discussed hereinbefore, there is no restriction on the ED to access the information/ documents placed on record before the Magistrate by the IT Department for the purpose of investigation. Therefore, it cannot be said that the ED is trying to procure the documents by circumventing the Agreement in question,” said the Court.
“If the disclosure of information causes any violation of the terms of the 1994 Agreement for Avoidance of Double Taxation with France, it is for the IT Department to oppose it on that ground and not for the Singhs,” added the Court.
The case relates to the complaints filed by the IT Department against Amarinder Singh and his son under Section 277 of the Income Tax Act and various sections of the Indian Penal Code, alleging undisclosed foreign assets and accounts linked to entities in Switzerland and Dubai. The ED, investigating related matters under FEMA, sought access to the documents submitted by the IT Department to the trial court and containing information provided by the French government. The trial court allowed ED’s request. Amarinder Singh and Raninder Singh then moved the court challenging the trial court orders.
They argued that ED is a stranger to the IT proceedings and that disclosing the secret information provided by France violated the Indo-France Double Tax Avoidance Treaty, specifically Article 28 regarding confidentiality of information received. The Court rejected the petitions, noting that the information was being shared with an organ of the State for the purpose of investigation and not for public dissemination.
“The ED is permitted to inspect the record of the complaints before the Magistrate and access the information/ documents; however, the same shall not be disseminated publicly unless permitted in accordance with law,” the Court ruled.
France gave details of Amaninder and the family’s Bank account at HSBC Private Bank (SUISSE) S.A., Geneva, Switzerland, and the family’s Jacaranda Trust and/or its related entities, and also about the property P29, Marina Mansions in Dubai, in June 2011 to the Income Tax department. Captain Amarinder Singh left Congress and joined the BJP in 2022. So it is obvious that ED and Income Tax cases against him are in a deep freezer, and the agencies are not expected to act, though they won the case.
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