9911796707
TMI Blog2001 (11) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... efore find any infirmity in the rejection of the declaration or in the order of the learned single judge dismissing the writ petition. The appeal is therefore rejected. - - - - - Dated:- 5-11-2001 - Judge(s) : R. V. RAVEENDRAN., N. K. PATIL. JUDGMENT The judgment of the court was delivered by R.V. RAVEENDRAN J.-The appellant was the petitioner in W.P. No. 9112 of 1998 which was dismissed by the learned single judge by order dated June 14, 1999. The appellant filed a declaration under section 64(1) of the Finance Act, 1997 ("the Act" for short), under the Voluntary Disclosure of Income Scheme, 1997 ("the VDI Scheme of 1997" for short). By the said declaration, the appellant disclosed the income of Rs.32,000 for the assessment yea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents of the said locker, in pursuance of a search warrant issued in regard to the said locker and the validity of such action has been challenged by Rudrachar in W.P. No. 29272 of 1997. The appellant contends that as the contents of the locker were voluntarily disclosed on March 31, 1997, itself, there was no need for issue of search warrant on April 1, 1997, and at all events, the search was with reference to Rudrachar and not with reference to him. He therefore contends that his declaration was not affected by section 64(2)(ii) of the Act. The first contention is already considered by us in a writ petition filed by the appellant's brother, Rudrachar in W.A. No. 2434 of 1999 (Rudrachar v. Director of Income-tax (Investigation) [2002] 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuts belonged to the appellant and the remaining assets belonged to Rudrachar; that none of the contents of the said locker have been disclosed to the Department and therefore, action under section 132 of the Income-tax Act may be taken by issuing a warrant in regard to locker No. 139 operated by Rudrachar. This makes it clear that the Department was conscious of the fact that contents of the locker belonged to both Rudrachar and the appellant and that therefore the action was proposed to be taken under, section 132 of the Income-tax Act in regard to all the contents of the locker which included valuables belonging to the appellant also. On the basis of the satisfaction note, the Deputy Director of Income-tax (Investigation) has recommen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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