TMI Blog1989 (8) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... 77-78 and 1978-79 claiming that the stridhana jewels listed along with the return less the liability due by her was less than the taxable limit. It seems that the petitioner's father-in-law's house was raided in April, 1982, and a panchanama was prepared in which the jewels are listed as belonging to her. The doors of the rooms in which the jewels were kept were sealed. The allegation is that so far no order has been passed by the Income-tax Department on the petition even though seven years have gone by. It seems that, during 1984, the doors of the rooms were opened without notice to the petitioner or her husband and in that regard certain contempt proceedings were taken in Contempt Application No. 72 of 1984. Sathiadev J. considered the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome-tax Department and the fact that the jewels are not unaccounted for, she would be grateful if the jewels are returned to her and also requested the respondent to apply to the Sub-Court as ordered by Sathiadev J. It is alleged that, after two years, a reply dated May 5, 1989, has been received which is to the following effect : "With reference to your letter dated Nil addressed to the Assistant Director, requesting for the release of jewellery, you are informed that the matter of ownership of jewellery in M. R. M. S. P. House, Devakottai, is under litigation. This Department is not concerned with fixing of the right of ownership of the jewellery available in M. R. M. S. P. House, Devakottai. You are, therefore, requested to approach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3) of the Income-tax Act, 1961, were passed (underlining is mine). As such, according to the learned counsel, there was no seizure of any item of jewellery or other valuable articles since the Advocate Commissioner is in custodia legis of the assets kept in the premises. Learned counsel further states that, on June 27, 1982, the prohibitory order issued in respect of the main entrance of the premises was lifted, the seals were removed and the keys were handed over to the Advocate Commissioner. During October, 1982, a letter was issued by the authorised officer under section 132 of the Income-tax Act to the family members of M. R. M. S. P. House, Devakottai, requiring them to explain the discrepancy in the jewellery items disclosed under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner approached the Department for the return of the jewels in September, 1987, and having kept quiet for two years, the Department has sent the reply now in May, 1989, which has been extracted above. This letter, in the argument of Mr. P. R. Ranganathan, is against all the canons of equity and fair-play. The respondent was also informed of the urgency of the petitioner in the matter, and having wasted seven years, the respondent should not be allowed to say that only a prohibitory order was passed under section 132(3) of the Income-tax Act and that no order has been passed under section 132(5) of the Act. Learned counsel states that the, judgment of Sathiadev J. in the contempt proceedings has been reported in Chidambaram v. D. Venkat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also reported in Chidambaram v. D. Venkatasan [1987] 167 ITR 443 (Mad). The learned Judge has clearly held that with regard to the handing over of the seized goods and the key of the premises under section 132 of the Act, it is for the respondent to move the Sub-Court, Devakottai, in O. S. No. 50 of 1982, and according to the orders obtained, proceed further with the matter. In view of this order of Sathiadev J., I do not think that can issue a writ of mandamus. The only course open to the petitioner is to move the Sub-Court in this matter for the relief asked for in the writ petition. Mrs. Nalini Chidambaram has fairly conceded that the respondent can be directed to move the Sub-Court for directions within a reasonable time. As such, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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