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TMI Blog1986 (6) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... ventive staff of Central Excise, Indore searched the residential premises of one Bhogi Ram Jain, who was a partner of M/s. Jain Sons, Lashkar. The search resulted in the recovery of primary gold and gold ornaments, weighing 1133.250 gms in total as detailed in the Panchnama, Annexure P-1". The premises were inhabited by Bhogi Ram s wife Smt. Sona Bai and daughter-in-law Smt. Chanda Bai, besides Bhogi Ram and others. Out of the gold and gold ornaments recovered, ornaments weighing 529.000 gms. and 434.500 gms. respectively were shown belonging to Smt. Sona Bai and Smt. Chanda Bai in Annexure B" to the Panchnama, Annexure P-1". Smt. Sona Bai claimed 4 new gold bangles weighing 28.500 gms. and primary gold weighing 94.000 gms., shown at S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Department on 26-5-1981 from residential premises of Bhogi Ram were held to be assets representing unexplained income of Bhogi Ram and subject to tax. 3. The learned Counsel for the petitioners submitted that the warrant of authorisation issued by the Commissioner of Income tax was in respect of the assets taken into custody by the Central Excise Department from the possession of Bhogiram. Consequently the gold and gold ornaments belonging to Sona Bai and Chanda Bai could not be seized by the Income Tax Officer. In support of his contention, he also relied on a letter, dated 28-7-1983 (Annexure P-9" in M.P. No. 238/83) written by the Income Tax Officer to Smt. Chanda Bai, saying that no prohibitory order was issued in her case. 4. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e delivery of the assets taken into custody by the Central Excise Department from the possession and control of Shri Bhogiram. It did not authorise him to take possession of all assets found in the residential premises of Bhogi Ram or the assets, which were shown belonging to Smt. Sona Bai and Smt. Chanda Bai. The Income Tax Officer could not, therefore, seize or take possession of the gold ornaments which were shown belonging to Smt. Sona Bai and Smt. Chanda Bai in Annexure B" to the Panchnama, Annexure P-1". The seizure of these gold ornaments and refusal to return the same to Smt. Sona Bai and Smt. Chanda Bai by the respondents in pursuance of the authorisation made under Section 132-A(1) of the Income Tax Act by the Commissioner of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... return of gold ornaments weighing 434.500 gms. as detailed in Annexure B to the Panchnama. The details of gold ornaments belonging to Smt. Sona Bai and Smt. Chanda Bai as mentioned in Annexure B to the Panchnama, Annexure P-1" are given below :- Gold ornaments belonging to Smt. Sona Bai Gold ornaments belonging to Smt. Chanda Bai 10. The contention that the Commissioner of Income Tax is a necessary party to the petitions, cannot be accepted, because no challenge has been made to the authorisation issued by him. The contention was that the seizure made by the Income tax Officer was in excess of the authority given to him by the Commissioner of Income Tax. 11. In the result, the petition of Smt. Sona Bai is partly allowed and tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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