TMI Blog1984 (12) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... Judge(s) : SABYASACHI MUKHERJEE. and P. N. BHAGWATI. ORDER (1984, December 17): This is one of those rare cases where we find that the process of law has been completely abused for the purpose of gaining undeserved advantage. Three prohibitory orders under section 132(3) of the Income-tax Act, 1961, were issued to the first respondent with respect to goods in the following three godowns : (a) No. 1, Krishnan Koil Street, Madras-600 001, (b) No. 143, Mannarswamy Koil Street, Royapuram, (c) Old No. 9/143, Mount Road, Guindy, Madras, by the income-tax authorities. The first respondent thereupon filed a writ petition in the Calcutta High Court challenging the validity of these three prohibitory orders and obtained an ex parte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ex parte order of injunction from the court and thereafter removing the goods from the three godowns on the strength of this ex parte order of injunction and then withdrawing the writ petition was adopted by the first respondent with a view to defeating the prohibitory orders issued against the first respondent and taking the goods out of the reach of the income-tax authorities. We are not concerned whether the prohibitory orders issued by the income-tax department were valid or not. It is enough that the prohibitory orders were there and by using this stratagem, the goods were removed from the three godowns and the prohibitory orders were set at naught. The learned Attorney-General appearing on behalf of the Deputy Director of Inspectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Inspecting Assistant Commissioner so nominated will hold an enquiry after giving notice to the first respondent as also to the concerned Income-tax Officer and submit his report to this court on or before February 25, 1985. The first respondent is directed to place before the Inquiry Officer whatever material is there to show what were the goods removed by him from the three godowns and the concerned Income-tax Officer will also be given an opportunity of placing the necessary material before the Inquiry Officer. The Inquiry Officer will not entertain any application for adjournment of the inquiry proceedings and complete the inquiry as early as possible so that he is able to make his report on or before February 25, 1985. As soon as the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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