Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1983 (12) TMI 59

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on. A brief survey of the material facts will illumine the contours of pristinely legal controversy. Assistant Sub-Inspector, Sheonath, registered First Information Report No. 242, dated September 5, 1977, u/s. 411, Indian Penal Code, at Police Station, Bahadurgarh, on the allegations that Balbir Singh (the present petitioner) and two others had amassed wealth by organising thefts at far away places and they were habitual receivers of stolen properties. A raid was conducted by a police party on the house of Balbir Singh, petitioner, on September 6, 1977. On search of his house, currency notes of the value of Rs. 2,99,000 were recovered. The police took into possession this money u/s. 102 of the Code of Criminal Procedure (for short, " t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , Bahadurgarh, was deposited with him under the court's order dated September 7, 1979 and the ITO had issued a warrant on September 15, 1977, ordering that the above money be handed over to Shri Balhara, ITO. He requested that the parcel be taken back and given to the proper person. Aggrieved by the orders of the income-tax and the police authorities, Balbir Singh filed the present petition on November 14, 1977. During the pendency of this writ petition, Balbir Singh died and his legal representatives have been brought on the record. Mr. Kuldip Singh, advocate, learned counsel for the petitioner, has argued that the search conducted and the seizure made of Rs. 2,99,000 by the police from the petitioner's house was illegal. This money ha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Constitution the powers of the three wings of the State, namely, the Legislature, the executive and the judiciary have been well defined, and the principle of their separation has been accepted. An occasional peripheral overlapping does not detract from the principle of separation of powers of these three organs. If any outside authority can be credited with the authority to requisition or take away the case property or other documents, which may be necessary for the trial of any offence, the court may not be able to do justice. If such a construction of s. 132A of the Act, as canvassed by Mr. Ashok Bhan, learned counsel for the respondents, is accepted, then this provision will do violence to the basic structure of the Constitution. It .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t seems that it was not argued before the learned judges. If the intention had been to remove any lacuna the Legislature would have provided in sub-s. (1) that the ITO authorised by the Director of Inspection or the Commissioner may require any officer, authority or court to deliver books of account, other documents or assets which are in his or its custody to the requisitioning officer. The expression " court " has not been used in this section. The word " court " has acquired a universally recognised and understood connotation. The term " authority " cannot be construed to include " court " also. Whatever be the historical background, the language employed in framing sub-s. (1) does not support the view that Parliament wanted that the Dir .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he orders passed by a court of law. The proper course for the respondents in the present case was to go and make a request to the learned Chief judicial Magistrate to allow them to receive the money in question from the treasury officer. If such prayer was declined, they had to approach the superior courts for the redress of their grievance. The respondents could not themselves order the treasury officer to deliver the custody of the case property which he was holding on behalf of the court and under orders issued by the court u/s. 102 of the Code. The learned counsel for the petitioner has also argued that the basic requirements for exercising jurisdiction u/s. 132A of the Act were not satisfied. There was no material before the Commissi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates