TMI Blog1968 (3) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... 1964, at about 3 p.m. when opposite party No. 1, Kashiram Agarwalla, was removing 9 trunk loads of documents, the police seized them. The same day the petitioner filed a petition of complaint against opposite party No. 1 and his wife, 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 be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in compliance with the order of the Additional Chief Presidency Magistrate dated October 9, 1964. Mr. Dutta appearing before us for the petitioner has contended that the Income-tax Officer made the prayer before the Additional Chief 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 sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confer on the Income-tax Officer all the relevant powers which the civil courts have under the Code of Civil Procedure regarding the production of books of account and other documents. Since Order XIII, rule 10, confers such power on the civil 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eging that opposite party No. 1, being a director of certain companies of which the petitioner was also a director, were secreting the documents and made prayer that the seized books of accounts may be kept in the custody of the court. It is true 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 sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... strate made an order on August 3, 1964, directing the police to keep the documents in its custody. Thus, in either view of the matter, there is no doubt that the Additional Chief Presidency Magistrate was in seisin of the seized documents as part 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. L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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