The Union government and the Income Tax department have moved the Supreme Court seeking directions to consolidate and transfer to Delhi High Court various petitions filed before different High Courts by Reliance Communications Chairman Anil Ambani challenging the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [Union of India v Anil Dhirajlal Ambani].

A Bench of Chief Justice of India (CJI) Surya Kant, Justice Joymalya Bagchi and Justice V Mohana today adjourned that matter after the government sought two more weeks to submit detailed information about the cases pending across different High Courts.

Senior Advocate Zoheb Hossain, appearing for the Income Tax authorities, said that various similar matters were pending before the Delhi High Court and Bombay High Court.

CJI Kant remarked that the cases can be decided by the Delhi High Court first and then the decisions can be cited before the Bombay High Court.

"There is no delay in the Delhi High Court. So your effort should now be to get a verdict from the Delhi High Court. Whether it is against you or in your favour is a different issue. Once you get that matter decided there, then maybe you can request the Bombay High Court to decide the matter," CJI Kant said

However, Hossain contended that it will lead to a multiplicity of proceedings before different forums.

"Parallelly, in multiple courts. Please see Article 139A(2). That was precisely the object for which that provision was engrafted. This is a central statute, the Black Money Act. The longer it remains under stay, it defeats the object of bringing back black money stashed abroad. That was why it was enacted," the senior counsel said.

CJI Kant said that the other side may demand that the Delhi High Court matters may be transferred to Bombay.

In response, Hossain said:

"There are 15 to 20 matters pending before the Delhi High Court. Pleadings have concluded, written submissions have been filed and the matters are ripe for final hearing. Whereas in Bombay, rule has been issued and the matter has gone into cold storage."

Hossain then requested that the matter be adjourned so that the Solicitor General Tushar Mehta could argue the case.

"May I make one request? The matter may be kept back. I am only assisting. I am led by the Solicitor General. There are vast revenue implications. What is happening is that a huge batch is created in each High Court. When these batches are created, proceedings concerning foreign black money get stuck. Different High Courts are seized of the same issue," he said.

Accordingly, the matter was adjourned to a future date. Hossain said that they will make a complete list of cases involving RCom and submit it before the Court.

"We will also make a prayer for some sort of expeditious disposal because huge public interest is involved," he added.

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