TMI Blog2017 (12) TMI 1124X X X X Extracts X X X X X X X X Extracts X X X X ..... ld by him. The alleged immunity claimed by the present petitioner under the provisions of the Diplomatic Relations (Vienna Convention) Act, 1972 cannot be claimed by the petitioner so as not to respond to the summons issued by the Assistant Commissioner in connection with the business activity of the petitioner or his company in which he is Director particularly, when the business is carried out in the same premises in which the alleged consular activities were also being carried on. The provisions of the Diplomatic Relations (Vienna Convention) Act, 1972 relied upon by the learned counsel for the petitioner also do not envisage any such immunity and Section 8 of the Diplomatic Relations (Vienna Convention) Act, 1972 The respondent-Assi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 8 thereof and Article 59 to 61 of the Vienna Convention of Consular Relations, 1963, copies of which are produced as Annexure-C and Annexure-D on record, has submitted that the respondent No.3- Assistant Commissioner could not have insisted upon the petitioner to attend his Camp Office of respondent at the very same place of the Consular Office, situated at 304, Embassy Centre, 11, Crescent Road, Bangalore-560001. 3. He however further submitted that the petitioner is ready to abide by the provisions of the Income Tax Act and could attend the office of the Assistant Commissioner in the office of the respondent himself and the present petitioner is not intended to disregard the said Summons issued under Section 131 of the said Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner and the Dispute Resolution Panel referred to in clause (a) of sub-section (15) of section 144C) 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 any officer of a banking company and examining him on oath; (c) compelling the production of books of account and other documents; and (d) issuing commissions. ((1A) (If the (Principal Director General or) Director General or (Principal Director or) Director or (Joint) Director or Assistant Director (or Deputy Director), or the authorize ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced before it in any proceeding under this Act: Provided that an (Assessing) Officer (or an (Assistant Director (or Deputy Director))) shall not - (a) impound any books of account or other documents without recording his reasons for so doing, or (b) retain in his custody any such books or documents for a period exceeding fifteen days (exclusive of holidays) without obtaining the approval of the (((Principal Chief Commissioner or) Chief Commissioner or (Principal Director General or) Director General or (Principal Commissioner or) Commissioner or (Principal Director or) Director therefor, as the case may be.)) 6. Under the said provisions of Section 131 of the Income Tax Act, 1961, the designated Assistant Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... blic servant or agent of the Central Government, a State Government or any public authority shall enter the premises of a diplomatic mission for the purpose of serving legal process except with the consent of the head of the mission. Such consent may be obtained through the Ministry of External Affairs of the Government of India. The said immunity as such cannot be claimed by a person even though he is appointed as Honorary Consulate of Federal Democratic Republic of Ethiopia, when he is carrying on his business activities also in the same premises, so long as the action is being taken under the provisions of the Income Tax Act or other similar enactments. His other business activities has nothing to do with the consular activities car ..... X X X X Extracts X X X X X X X X Extracts X X X X
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