Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2022 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (6) TMI 243 - KERALA HIGH COURTSurvey proceedings - documents impounded under Section 131(3) - Power to retain documents of title impounded/seized by them under Section 131(3) - HELD THAT:- The document in question was seized on 17.02.2010. The respondent has no case that petitioner has any liability in respect of the assessment years prior to 2009-10. The learned Standing Counsel for the Income Tax Department fairly conceded that there is no provision under the Act to retain the documents of title as security for any tax liability that may arise in the future. In the absence of any such statutory provision, the respondents cannot retain documents of title impounded/seized by them under Section 131(3) of the Act. Apart from the above, under Section 131(3) of the Act, the documents impounded can be retained in the custody of the respondents beyond 15 days only after obtaining approval of the Principal Chief Commissioner or other officers named in the said subsection. There is no case for the respondents that any such approval had been obtained by the department from any of the officers mentioned in Section 131(3) of the Act. Therefore the respondents cannot under any circumstances retain the documents of title of the petitioner. Respondents have acted illegally and with material irregularity in retaining the documents of title belonging to the petitioner. Accordingly, the respondents are directed to return the original Sale Deed bearing No.3561/2008 executed before the Sub Registrar's office, Ernakulam to the petitioner within an outer period of 30 days from the date of receipt of a copy of this judgment.
|