VENKATA REDDY C Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE 2nd petitioner, the Madras-Bangalore Transport Company, is a firm of four partners, P. V. S. Mani, C. Munireddy, C. Venkatareddy and J. Ramakrishnaiah. Of these, C. Venkatareddy is the 1st petitioner.

(2.) THE firm has its principal place of business at Nos. 36-37, Second Line Beach, Madras City, and is an assessee to income-tax the jurisdiction of the Income-tax Officer, Central Circle VIII, Madras. THE firm carries on extensive business as a road transport operator and common carrier with over 200 offices situated in various parts of the country including the Mysore State. One of its branch offices is at No. 34, Infantry Road, Bangalore, and another at No. 14, Second Main Road, Taragupet, Bangalore. Two out of the partners are residents of Banglore. C. Munireddy resides at Nanjappa Road, Shantinagar; Venkatareddy, the 1st petitioner, resides at No. 20(1), Sri M. N. Krishna Rao Road, Basavangudi, Bangalore. THE partners also are assessees to income-tax in their individual capacity.

(3.) THEREAFTER, this writ petition was presented to this court on 7th November, 1966, the principal prayers in which are to quash, by the issue of appropriate writs, the warrants or authorisations sees to have been issued by the 3rd respondent, the Commissioner of Income-tax, under section 132 of the Income-tax Act and to direct the return of all books and documents taken possession of at the searches conducted as stated above. The preliminary orders were passed on the writ petition on 10th November, 1966, admitting the petition and directing the respondents to deposit into this court all books and papers seized from the Bangalore premises of the petitioners, with the further direction that neither side should have access to the books and papers or inspection thereof without an order of this court. A further direction was also made requiring the production of authorisations issued by 3rd respondent.