TRILOK CHANDRA GARG Vs. ASST DIRECTOR INVESTIGATION INCOME TAX
LAWS(ALL)-1995-10-65
HIGH COURT OF ALLAHABAD
Decided on October 30,1995

TRILOK CHANDRA GARG Appellant
VERSUS
ASSTT. DIRECTOR (INVESTIGATION) INCOME-TAX Respondents

JUDGEMENT

- (1.) BY this petition under Article 226 of the Constitution of India, the petitioner prays for quashing the entire search and seizure made at his premises on October 14, 1993. The seizure has been challenged on the ground that the petitioner has nothing to do with Sri Ajai Garg and as such there being no search warrant in the name of the petitioner, the seizure is illegal. A counter affidavit has been filed on behalf of the Department. In the counter affidavit, it is stated that there is no partition between the living portion occupied by various persons in the house. The petitioner filed a rejoinder affidavit wherein he denied the said fact. Further, in Paragraph 11, it is stated that both Ajai Garg and the petitioner are close relatives and have common business and interest. They are both partners of the firm in the name of High Way Motor Transport Company and Ajai Garg became the director in High Way Motor Transport Company (P.) Ltd. and both are living in the same house and the portion occupied by them is not independent. In view of this allegation, it cannot be said that the petitioner has nothing to do with Ajai Garg. Since it is a disputed question of fact it cannot be decided in writ petition under Article 226 of the Constitution. If the petitioner files any objection under Section 132(5) of the Act, the authority concerned may decide the said objection.
(2.) WITH this observation, the writ petition is dismissed.;


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