- (1.) HEARD learned counsel for the petitioners and also the learned counsel for the Revenue.
(2.) IN view of the exchange of affidavits and in accordance with the rules of the court, these petitions are being disposed of finally at the stage of admission. The aforesaid four petitions raised a common question relating to search and seizure made on January 23/24, 1992. The petitioners seek mandamus directing the respondents to return/ release the books of account, records, papers and documents seized from the petitioners during the search and seizure operations on the aforesaid dates. The short facts are that the office premises of the petitioners were searched on January 23/24, 1992, by the Income-tax Officers under the provisions of Section 132 of the Income-tax Act, 1961/Section 37A of the Wealth-tax Act, 1957. According to the petitioners, the said seizure is made indiscriminately and large number of documents were seized, which include the original documents' of title, power of attorneys in favour of the petitioners, original papers, original maps and the plans of construction, which had been approved by the Allahabad Development Authority, including the accounts of all the members of the petitioner-society.
(3.) THE only question involved in these cases is whether retention of the said books of account or other documents seized under Sub-section (1) of Section 132 of the Act can be justified for a period exceeding 180 days from the date of seizure. On the facts and circumstances of the case, the contention is that the said retention beyond the said period is without any order passed by the authority as provided under Section 132(8) of the Act. For ready reference, Section 132(8) of the Act is quoted hereunder ; "THE books of account or other documents seized under Sub-section (1) or Sub-section (1A) shall not be retained by the authorised officer for a period exceeding one hundred and eighty days from the date of the seizure unless the reasons for retaining the same are recorded by him in writing and the approval of the Chief Commissioner or Commissioner for such retention is obtained : Provided that the Chief Commissioner or Commissioner shall not authorise the retention of the books of account and other documents for a period exceeding thirty days after all the proceedings under the Indian Income-tax Act, 1922 (11 of 1922), or this Act in respect of the years for which the books of account or other documents are relevant are completed." It is also contended that since the seizure was on January-23/24, 1992, therefore, retention of the said seized books from July 23/24, 1992, which is beyond the period of 180 days is illegal. Before the said documents could be retained under Sub-section (8) of Section 132 of the Act, referred to above, the authorised officer has to record reasons for retaining the same for a period exceeding 180 days and, secondly, approval has to be obtained from the Chief Commissioner or Commissioner for such retention. The proviso provides that the Chief Commissioner or Commissioner shall not authorise the retention of the books of account for a period exceeding thirty days after all the proceedings under the Indian Income-tax Act, 1922, are completed.;