9911796707
|
Home
Issues involved:
The validity of the order dated 4 January 1975 of the Additional Sessions Judge, Jullundur allowing the revision petition of the respondent Romesh Chander and dismissing the petition of the appellant Revenue. Summary: The appellant filed a writ petition in the High Court challenging the order of the Additional Sessions Judge, Jullundur. The respondent Romesh Chander was involved in a case where a large sum of money was found in his possession during a police interception. Various legal proceedings ensued, including challenges to warrants of authorization and assessment orders under different sections of the law. The Judicial Magistrate initially directed the income tax authorities to retain the disputed amount in partial satisfaction of outstanding tax dues. The Additional Sessions Judge later ordered the return of the money and books to Romesh Chander. The High Court upheld this decision, emphasizing that there was no valid order of assessment or income tax demand against Romesh Chander, and therefore, the Revenue had no legal basis to retain the money. The appeal was dismissed, highlighting the necessity of a lawful authority to retain funds. In conclusion, the High Court rejected the appellant's writ petition, affirming the decision of the Additional Sessions Judge. The judgment emphasized the lack of a valid assessment order or income tax demand against Romesh Chander, leading to the dismissal of the appeal.
|
