1. While the petitioner in the first writ petition has come with a challenge to a Provisional Order of Attachment passed by the Joint Director of Enforcement, the petitioner in the second writ petition has come up with a challenge both to the provisional order of attachment as well as to a show cause notice issued by the Adjudicating Authority, proposing to confirm the Provisional Order of Attachment.

2. Since the genesis of the impugned proceedings in both cases is the same, they are taken up together, though the writ petitions are by different persons and they have come up at different points of time.

3. I have heard Mr.N.Anand Venkatesh, learned counsel appearing for the petitioner in the first writ petition, Mr.A.Ramesh, learned Senior Counsel appearing for the petitioner in the second writ petition and Mr.M.Dhandapani, learned Standing Counsel appearing for the Directorate of Enforcement and Mr.P.Sanjay Gandhi, learned Additional Government Pleader appearing for the State Police, which is the second Respondent in the first writ petition.

4. A criminal case in Crime No.29/2013 was registered by the District Crime Branch, Dharmapuri District, against four persons includin