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TMI Blog2010 (10) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... ot seek to dispense with their personal appearances. If the authority wants to make further clarification, they can always question the petitioners, who were responsible in running the business. This Court do not find any legal injuries were suffered by the petitioners by the receipt of the summons so as to invoke the extraordinary jurisdiction under Article 226 of the Constitution of India. - 12390-12392 of 2010 - - - Dated:- 1-10-2010 - K. Chandru, J. REPRESENTED BY : S/Shri Ramani, Sr. Counsel for P. Radhakrishnan, for the Petitioner. Shri R. Aravindan (Takes notice), for the Respondent. [Order]. Heard. 2. The petitioners were carrying on business as partners in V.V. Vanniaperumal Sons. By virtue of Section 14 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eed under Article 21 of the Constitution of India. 5. An Excise officer issuing summons to appear with records cannot be said to be deprivation of liberty of an individual. This Court do not find any acceptable legal ground raised in the writ petition. It can be presumed that it was for egoistic reasons and not on any concrete legal foundation. If the petitioner is unfamiliar to explain the accounts maintained by them, it is always open to them to take along a person who is well versed with their accounts to explain to the officer his queries. But on that ground they cannot seek to dispense with their personal appearances. If the authority wants to make further clarification, they can always question the petitioners, who were responsible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re in circulation endangering its very fabric. In a country which has adopted high rates of taxation a major portion of the unaccounted money should normally fill the Government coffers. Instead of doing so it distorts the economy. Therefore, in the interest of the community it is only right that the fiscal authorities should have sufficient powers to prevent tax evasion. 8. Search and seizure are not a new weapon in the armoury of those whose duty it is to maintain social security in its broadest sense. The process is widely recognized in all civilized countries. Our own Criminal Law accepted its necessity and usefulness in Sections 96 to 103 and Section 165 of the Criminal Procedure Code. In M.P. Sharma v. Sathish Chandral the challenge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nge. It was held by this Court that an officer empowered by the Government under sub-section (1) of Section 41 was entitled to effect a search and seize goods and articles as provided in that Section. Dealing with the question of search and seizure in a taxing statute the Court observed at p. 158: Now it has not been and cannot be disputed that the entries in the various lists of the Seventh Schedule must be given the widest possible interpretation. It is also not in doubt that while making a law under any entry in the Schedule it is competent to the Legislature to make all such incidental and ancillary provisions as may be necessary to effectuate the law; particularly it cannot be disputed that in the case of a taxing statute it is open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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