R.K. Gulati, J. - (1.) THIS writ petition has been filed by Shri Abdul Sattar. The petitioner's premises were searched on July 23, 1986, under Section 132 of the Income-tax Act, 1961 ("the Act"). During the search, only books of account and documents were seized but no cash, bullion, jewellery or other valuable articles were seized. The authorised officer, on the date of search, also passed three separate orders under Section 132(3). These orders were addressed to the managers of three different banks where some persons named in those orders, being the family members of the petitioner, held certain accounts in their names. By these orders, the Income-tax Officer ordered the banks not to allow operation of these accounts till further orders from him. Besides the seizure of books of account and documents, a key of a bank locker found in the premises searched was also seized.
(2.) INITIALLY, the writ petition was filed seeking mandamus from this court that the respondents be restrained from taking any proceedings in pursuance of the search and seizure and also for a direction that the respondents be restrained from passing any order against the petitioner with reference to the seizure effected by the Income-tax Officer. At the time when this writ petition was filed, the period of 120 days contemplated for making an order under Section 132(5) of the Act had not expired. After the expiry of the aforesaid period, the petitioner made an application seeking amendment of the writ petition with the prayer for a further relief, namely, that the respondents be directed to return forthwith the books of account and other documents seized from the petitioner's premises during the aforesaid search. The respondents have filed their counter-affidavit and a supplementary counter-affidavit-in-opposition to the reliefs sought by the petitioner.
(3.) WE have heard learned counsel for the petitioner as well as learned standing counsel. The petitioner's counsel urged that the books of account and documents seized could be retained by the Department only up to 180 days from date of seizure and that period having expired during the pendency of this writ petition pending admission before this court, the retention of the books of account and documents is now without jurisdiction and is illegal. The petitioner is entitled to the return of the books of account and documents forthwith. Another point urged in support of the same relief was that the authorised officer who conducted the search and seizure was a person other than the Assessing Officer of the petitioner. In such a situation, it was obligatory for the authorised officer to have handed over the books of account and documents seized within 15 days of the seizure to the Assessing Officer of the petitioner. This has not been done. For this proposition, he referred to the provisions of Section 132(9A). According to counsel, retention of the books, etc., by the authorised officer is wholly without jurisdiction.;