TMI Blog1964 (12) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... hat they were useful for certain proceedings initiated under the Income-tax Act. Three writ petitions under article 226 of the Constitution (Civil Writs Nos. 225, 227 and 228 of 1964) have been presented to this court challenging the legality of the search and seizure of the documents, and, since the questions raised in all the petitions are identical, it is convenient to dispose of them together In the petitions a grievance was made that the searches had been made in a high-handed manner and arbitrary fashion and certain unnecessary documents were taken away which resulted in suspension of the petitioners' business, but, in view of the returns filed and the affidavits sworn, this particular grievance has not been seriously pressed before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such books of account or other documents ; (iii) place marks of identification on any such books of account or other documents or make or cause to be made extracts or copies therefrom ; (iv) make a note or an inventory of any articles or things found in the course of any such search under this section which in his opinion will be useful for, or relevant to, any proceeding under this Act." Mr. Sibal's main submission before us is that the object of the power given to an Income-tax Officer by section 131 is the same as the object of the power given to him under section 132 and the class of persons contemplated by sections 131 and 132 is identical, but that, since two different procedures are prescribed for obtaining the same result in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to imagine where the Income-tax Officer would be reasonably certain that no direction under section 131 would serve his purpose and it is obviously in such a contingency that he is authorised by section 132 to go to the premises in question after obtaining proper authority from the Commissioner of Income-tax and seize the documents after a search of the premises. Mr. Sibal's suggestion strikes me as very naive indeed when he says that every assessee would be perfectly willing to produce the required documents and books of account if called upon to do so under section 131 and, therefore, the action authorised under section 132 in respect of a search and seizure is intended to apply to the same class of persons. It is obvious from every day ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us Act corresponded to the provisions contained in section 132 of the present Act. The reasoning of the majority appears to have been the same as Mr. Sibal's contention before us and he has largely borrowed his argument from that judgment. The learned Chief Justice of that court, however, was of contrary opinion and he found nothing unconstitutional in that provision. This very question was before then carefully considered by a Bench of three learned judges of the Calcutta High Court in Surajmull Nagarmull v. Commissioner of Income-tax, and it was held that section 37(2) of the Act of 1922 was neither constitutionally unreasonable nor arbitrary nor did it in any manner offend against any provision of the Constitution. The weight of authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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