"It is totally contempt of our directions," a bench headed by Justice H L Dattu said while disapproving the contention of Solicitor General(SG) Mohan Parasaran that all the directions in July 4, 2011 judgement were inter-connected and disclosure of names received from Germany was to be done after the investigation by the Special Investigation Team (SIT).
"In our view the judgement has to be read disjunctively and not conjectively," the bench, also comprising justices Ranjana Prakash Desai and Madan B Lokur, said.
Parasaran had submitted that since investigation was being done by so many authorities, the Centre was to disclose names against whom show cause notices have been issued after the SIT probe.
Disagreeing with him, the bench said, "This has nothing to do with the SIT. Today we are very clear that you have to give the documents and information received from Germany about the account holders in Liechtenstein Bank.
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"Secondly, the investigation has to be taken over by the SIT. Thirdly, you have to disclose the names of those against whom show cause notices have been issued," the bench said while referring to its July 4, 2011 directions in which it was stated that the Centre had to "forthwith" comply with its order.
"How all of a sudden this letter has surfaced. We are surprised that August 15, 2011, letter did not surface in previous occasion," the bench said, referring to both the letters in which Justice Reddy only expressed his willingness to provide guidance and directions to the SIT.