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TMI Blog1968 (3) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... opposite party No. 2, before the Additional Chief Presidency Magistrate. He directed the petition of complaint to be put up on the next day and on August 4, 1964, he examined the petitioner and then sent it to the police for enquiry and report. The police made an enquiry and submitted a report and thereafter the Additional Chief Presidency Magistrate summoned opposite parties Nos. I and 2 under section 424 of the Indian Penal Code. The Income-tax Officer, Companies District III, 'E' Ward, Calcutta, who has been made opposite party No. 3 in this rule, in the meantime filed an application before the Additional Chief Presidency Magistrate on September 21, 1964, under section 131(1) of the Income-tax Act, 1961, read with Order XIII, rule 10, of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Presidency Magistrate under section 131(1) of the Income-tax Act read with Order XIII, rule 10, of the Code of Civil Procedure, but the powers given to the Income-tax Officer under section 131(1) of the Act do not include the power conferred on the civil court under Order XIII, rule 10, of the Code of Civil Procedure, Section 131(1) of the Income-tax Act reads as follows : " 131. (1) The Income-tax Officer, Appellate Assistant Commissioner and Commissioner shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (5 of 1908), when trying a suit in respect of the following matters, namely : (a) Discovery and inspection ; (b) enforcing the attendance of any person, including ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l court to call for documents from other courts, the Income-tax Officer too has such powers under section 131(1) of the Act. We should in this connection refer to the decision of S. K. Sen and K. C. Sen JJ. in Union of India v. State. There in that case the Income-tax Officer called for certain documents from the Chief Presidency Magistrate under section 37(1) of the then Income-tax Act read with Order XIII, rule 10, of the Code of Civil Procedure. Section 131(1) of the present Act is in the same terms as section 37(1) of the old Act. Mr. Dutt has, however, submitted that all concerned proceeded in that case on the assumption that the Income-tax Officer can call for documents from a Magistrate under Order XIII, rule 10, of the Code and this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue that the Additional Chief Presidency Magistrate made no formal order for treating the seized documents as seized in this case. But when the Additional Chief Presidency Magistrate took cognizance of the case on the basis of this complaint of the petitioner and opposite parties Nos. 1 and 2 were summoned in consequence, there is no doubt that the Additional Chief Presidency Magistrate treated the seized documents as documents seized in this case as prayed for by the petitioner. Moreover, from the subsequent orders made by the Additional Chief Presidency Magistrate in respect of these documents, it is clear that he was treating these documents as documents seized in this case and subject to his orders. When he directed the documents to be m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of his records and as such he had jurisdiction to make over the documents to the Income-tax Officer in compliance with his requisition under section 131(1) of the Income-tax Act read with Order XIII, rule.10, of the Code of Civil Procedure. We do not, therefore, see any ground to interfere with the order made by the Additional Chief Presidency Magistrate on December 9, 1964, directing the police to make over the seized documents to the Income-tax Officer. In the result, the rule is discharged. Let the records be sent down at once and the seized documents be made over to the Income-tax Officer, opposite party No. 3--by breaking open the seals and locks, if necessary. The Income-tax Officer will return the documents after one month of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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