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2012 (5) TMI 20 - HC - Income TaxWrit petition - Warrant u/s 132A - Rule 112D(1) of the Income Tax Rules - Powers to requisition books of account - Powers of criminal court - held that:- the restriction placed by the provisions of Sections 132, 132-A or Rules 112-A are not unreasonable restrictions on the freedom under Articles 19 (1) (f) and (g) or Article 14 of the Constitution. The provisions of Sections 132 (1) (5), 132A and R. 112A are directed against persons who are believed on good grounds to have illegally evaded the payment of tax on their income and property. Therefore, drastic measures to get at such income and property with a view to recover the government dues would stand justified in themselves. In the interest of the community, it is only right that the fiscal authorities should have sufficient powers to prevent large-scale tax evasion. Provisions of Section 451 of the Code of Criminal Procedure - A plain reading of the aforesaid provision leaves no doubt that the said Section makes the Criminal Court custodia legis of the property produced before the court in connection with the case regarding which an offence appears to have been committed or which appears to have been used for the commission of the offence. Criminal courts are appropriate authority or the person in terms of sub-section (2) of Section 132A to issue for requisition books of account.
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