INCOME-TAX OFFICER Vs. STATE
HIGH COURT OF PUNJAB AND HARYANA
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(1.) THIS matter has been directed to come before a Bench of five Judges. The referring Bench has not formulated the points for our decision, and some statement of history is necessary. I omit dates which are not of importance.
(2.) IT appears that a Sub-Inspector of Police, Hullender, was conducting the investigation of a case Under Sections 7 and 10, Essential Supplies Temporary Powers Act, 1940, and also Under sections 420 and 182, Penal Code, against two persona. In the course of his investigation, the sub-Inspector made a written request to the Income-tax Officer, Jullundur, asking him to hand over certain income-tax returns and statements relating thereto made by the two persons, There is no dispute that this request must be referred to Section 94, Criminal P. C. The Income-tax officer declined to hand over the papers, stating that Under Section 51, Income-tax Act, he was precluded from so doing. The Sub-Inspector then made a written application Under Section 96 of the Code to the Ilaqa Magistrate, Jullundur, requesting issue of a search warrant, and the magistrate made an order directing the Sub-Inspector "to enter the Income-tax Office, Jullundur, and to obtain possession of the relevant record in accordance with law. " following his order the Magistrate issued a search warrant in the form provided in sch. 5 of the code, which form is as follows:
VIII. WASRANT TO SEARCH AFTER INFORMATION OB A PARTICULAR OFFENCE. (See Section 96)To (Name and designation of the Police Officer or other person or persons who is or are to execute the warrant.)Whereas information has been laid (or complaint has been made) before me of the commission (or suspected commission) of the offence of (mention the offence concisely), and it has been made to appear to me that the production of (specify the thing clearly) is essential to the Inquiry now being made or about to 'be made into the said offence or suspected offence; this is to authorize and require you to search for the said (the thing specifies) in the (describe the house or. place or part thereof to which the search ia to be confined) and, if found, to produce the game forthwith before this Court, returning that warrant, with an endorsement certifying what you have done under it, immediately upon its execution. Given under my hand and the seal of the Court, this. . . day of. . . 19. (Seal) (Signature ).
(3.) A revision application against the order of the Magistrate and the warrant issued was filed on behalf of the Income-tax Officer in the Sessions Court, Jullundur. This revision application was rejected by the Sessions Judge who gave reasons which it does not appear necessary to set out. A further revision was then filed in this Court, and it is with this revision application that we have now to deal. There have been orders of stay in all the Courts, and the warrant has not bean executed.;
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