Premium

Captain Amarinder’s ‘secret’ foreign asset files: High Court allows ED to access them

The Punjab and Haryana High Court allowed the ED to inspect the complaint records but added that the information cannot be made public without proper legal permission.

4 min readChandigarhSep 3, 2025 12:54 PM IST

The court allowed the ED to inspect the complaint records but added that the information cannot be made public without proper legal permission. (File Photo)

In a major setback to former Punjab chief minister Captain Amarinder Singh and his son Raninder Singh, the Punjab and Haryana High Court on Wednesday dismissed their petitions challenging lower court orders that allowed the Enforcement Directorate (ED) to inspect confidential documents related to alleged foreign assets and Swiss bank accounts.

Justice Tribhuvan Dahiya, in a detailed 16-page order, ruled there was no legal bar on permitting the ED to access records for investigation, holding that such inspection does not violate the Indo-French Double Taxation Avoidance Agreement (DTAA). The court emphasised that the ED, as a statutory authority, is entitled to examine judicial records when probing offences under law.

The court allowed the ED to inspect the complaint records but added that the information cannot be made public without proper legal permission.

The judge decided three interconnected petitions, one filed by Amarinder and two by Raninder together, as they raised common questions of law.

The case originates from 2016 complaints by the Income Tax (IT) Department accusing Amarinder and Raninder of tax evasion and concealment of foreign assets, invoking Section 277 of the Income Tax Act, 1961 and Indian Penal Code provisions on giving false information and perjury.

Quoting from the IT Department’s complaint, the high court noted, “The Income Tax Department received credible information from foreign authorities through official channels that the accused is the beneficiary of foreign assets maintained and controlled through foreign business entities… including bank accounts with HSBC Private Bank (SUISSE) S.A, Geneva, Switzerland.”

Swiss accounts, Dubai property flagged

The complaint also alleged links to Jacaranda Trust and related entities, as well as a property in Dubai. Summons were issued to Amarinder on March 30, 2016, seeking details about his association with the trust and the P29, Marina Mansions property in Dubai, which records suggest was transferred on his request.

Story continues below this ad

The data came from “master sheets” received from France on June 28, 2011, under the DTAA, and included files certified under the Indian Evidence Act.

Captain Amarinder and Raninder had opposed ED access, claiming the documents contained “secret information” shared by France under a confidentiality clause (Article 28) of the DTAA, which restricts disclosure to tax authorities and courts. They argued that the ED, not being the original recipient, could not be given access, and relied on a Supreme Court principle that “what cannot be done directly cannot be done indirectly”.

Justice Dahiya rejected the arguments of secrecy, upholding a Ludhiana court’s orders permitting ED inspection. He relied on Rule 2 of Part-C, Chapter 16 of the Punjab and Haryana High Court Rules, which allows even “a stranger to a case” to inspect records for sufficient cause, subject to court approval.

Justice Dahiya also cited the Supreme Court ruling in Ram Jethmalani v. Union of India (2011), which held there is “no absolute bar of secrecy” under similar treaty provisions and emphasised that courts cannot be bound by clauses that block investigations or constitutional processes.

Story continues below this ad

Quoting from that judgment, Justice Dahiya observed, “Comity of nations cannot be predicated upon clauses of secrecy that could hinder constitutional proceedings… or criminal investigations.”

He further held that, “Article 28 of the Indo-French Agreement poses no obstacle to disclosure… Petitioners have no right to object by alluding to the Avoidance of Double Taxation Agreement when the Income Tax Department itself has no objection.”

On the principle of public interest, the court cited Ram Jethmalani and wrote, “If the State has arrived at a prima facie conclusion of wrongdoing, based on material evidence, citizens have the right to know, and the State has an obligation to investigate.”

Manraj Grewal Sharma

Manraj Grewal Sharma is a senior journalist and the Resident Editor of The Indian Express in Chandigarh, where she leads the newspaper’s coverage of north India’s most politically and institutionally significant regions. From Punjab and Haryana to Himachal Pradesh and the Union Territory of Chandigarh, she oversees reporting at the intersection of governance, law, politics and society. She also reports on the diaspora, especially in Canada and the US. With a career spanning journalism across several countries, academia and international development, Manraj brings a rare depth of perspective to regional reporting. She is widely regarded as a leading chronicler of Punjab’s contemporary history and socio-political evolution, particularly its long shadow of militancy, federal tensions and identity politics. Her book, Dreams after Darkness, remains a definitive account of the militancy years and their enduring aftermath. Professional Background & Expertise A gold medalist in mass communication and a post-graduate in English literature, Manraj has a multifaceted career spanning journalism, academia, and international development. She was also awarded a fellowship by National Foundation of India and did several in-depth pieces on Manipur. Internationally, she has reported from Israel, US, UK, Myanmar, and Mauritius Her key focus areas include: Regional Politics, History, Agriculture, Diaspora, and Security. Of late, she has started focusing on Legal & Judicial Affairs: Much of her recent work involves reporting on high-stakes cases in the Punjab and Haryana High Court, ranging from environmental policy to civil rights. International Consulting: She previously served as a consulting editor for the Asia Pacific Adaptation Network and a publishing consultant for the Asian Development Bank (ADB) in Manila. Academia: For five years, she was the managing editor of Gender, Technology and Development, a peer-reviewed international journal at the Asian Institute of Technology, Bangkok. Recent Notable Articles (Late 2025) Her recent reportage focuses heavily on judicial interventions and regional governance: 1. Environment & Governance "‘NGT can’t test legality of policy’: HC hears challenge to Punjab’s ‘Green Habitat’ plan" (Dec 22, 2025): Covering a critical legal battle over whether the National Green Tribunal has the authority to strike down a state policy regularizing farmhouses on delisted forest land. "High court pulls up Punjab poll panel over audio clip probe" (Dec 10, 2025): Reporting on judicial concerns regarding the transparency and fairness of local body elections. 2. Legal Rights & Social Welfare "HC issues notice to Punjab, Haryana over delay in building old age homes" (Dec 22, 2025): Reporting on a contempt petition against top officials for failing to establish government-run homes for the elderly as promised in 2019. "Victims can appeal acquittals in sessions court without seeking special leave" (Dec 19, 2025): Highlighting a significant procedural shift in criminal law following a Supreme Court ruling. "HC upholds benefits for Punjab FCI officer acquitted in 20-year-old bribery case" (Dec 19, 2025): A report on the concept of "honourable acquittal" and its impact on employee benefits. 3. Human Rights & Identity "As Punjab denies parole to MP Amritpal Singh, HC asks it to submit ‘foundational material’" (Dec 1, 2025): Covering the legal proceedings regarding the radical preacher and sitting MP's request to attend Parliament. "Protecting life paramount: HC backs Muslim woman in live-in after verbal divorce" (Nov 6, 2025): Analyzing judicial protections for personal liberty in the context of traditional practices. Signature Beats Manraj is recognized for her ability to decode complex judicial rulings and relate them to the everyday lives of citizens. Whether it is a 30-year-old land battle in Fazilka or the political implications of Kangana Ranaut’s candidacy in Mandi, her writing provides deep historical and regional context. Contact @grewal_sharma on X manrajgrewalsharma on Instagram ... Read More

Stay updated with the latest - Click here to follow us on Instagram

Tags:
Captain Amarinder Singh

Loading Recommendations...

Apr 10: Latest News

Live Blog