Susanta Chatterjee, J. - (1.) The present rule was issued on February 26, 1979, at the instance of the writ petitioners, B. K. Saha and Bros. (P.) Ltd. and another, challenging the letter dated February 16, 1979, written by the Income-tax Officer, "C" Ward, Companies District-II, Calcutta, and a notice under Section 131 of the Income-tax Act, 1961, of the same date issued by the same Officer, copies of which are in annexure "E" to the writ petition.
(2.) It is alleged that the said Officer, respondent No. 1, is purporting to exercise the power under Section 131 of the said Act mechanically and without any application of mind as to whether all or any of the documents referred to in the purported notice under Section 131 of the Act will be useful for any proceedings pending before the said respondent No. 1 under the Act.
(3.) Mr. Pal, learned advocate appearing with Miss Seal, learned advocate, for the petitioners have argued that the Income-tax Officer has no power, in the facts and circumstances of the case, to issue the impugned notice under Section 131 of the Act to the Commercial Tax Officer, respondent No. 4, for production of the seized books of account or other documents made and recovered in searches conducted in the office of the petitioners at No. 5, Pollock Street, Calcutta. It is strongly argued by referring to a decision in Dwijendra Lal Brahmachari v. New Central Jute Mills Co. Ltd., that where the Division Bench of this hon'ble court held that the power of the Income-tax Officer under Section 131 is co-extensive with that of a court trying a suit under Section 30 of the Civil Procedure Code read with Rules 12, 14 and 15 of Order 11 of the Code. Section 131 empowers the officers mentioned therein to act for the purpose of the said Act, but that cannot be the only limitation set out under Section 131 imposed upon the powers of the officers mentioned in the said section to act in terms of the said section.;