TMI Blog2005 (11) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... heque payable to the Department whereafter the money was deposited in the account of the Commissioner, in accordance with the provisions of rule 112 of the Income-tax Rules. Aggrieved by the said action the instant writ petition has been filed seeking appropriate intervention of the court. - - - - - Dated:- 10-11-2005 - Judge(s) : RANJAN GOGOI. JUDGMENT Ranjan Gogoi J.-Heard Mr. G.N. Sahewalla, learned counsel for the petitioner, and Mr. U Bhuyan, learned standing counsel, Income-tax Department. The facts, in brief, may be noted at the outset: On the strength of a warrant of authorisation dated November 17, 1999, issued under the provisions of section 132 of the Income-tax Act, a search and seizure operation was conducted in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the officer issuing the warrant as required under the aforesaid sub-section (1) of section 132 of the Act. This would enable a search and consequent seizure of the offending items of income so as to bring the same within the purview of the Act. If in the course of such search operation property including jewellery or even books of account are discovered to have a reasonable proximity with the object of the search but such property is located in another premises, a consequential search warrant can be issued authorising a search of the other premises where such property may be located. Under sub-section (3), the officer conducting the search may not effect any seizure but may require the owner of the property or the person in control of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rant authorising the search of the premises of the ANZ Grindlays Bank cannot be held by the court to be authorised under the provisions of section 132 of the Income-tax Act. Consequently, this court will have little option but to hold that the action of the respondents in converting the property of the petitioner in the form of the fixed deposit certificates and the further action of the respondents in obtaining a banker's cheque for the amount covered by the two certificates and the consequential deposit of the amount of the banker's cheque into the account of the Commissioner are unauthorised actions with which the court must interfere. In view of the discussion that has preceded, the findings recorded and the conclusion arrived at, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
