LATE CHANDULAL JETHALAL JAISWAL Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) This appeal is filed under Clause 15 of the Letters Patent against an oral order dated 04.10.2017 passed by the learned Single Judge in Special Criminal Application No.1328 of 2009, by which the learned Single Judge has dismissed the petition.

(2.) Heard the appellant - original petitioner (hereinafter referred to as the petitioner) Mr. Pinakin Chandulal Jaiswal in person and learned advocate Mr. Varun K. Patel for respondent Nos. 1 and 2.

(3.) The appellant - original petitioner submitted that Special Criminal Application No. 1328 of 2009 came to be filed by the petitioner in which it has been pointed out that the respondent Income Tax Department carried out the search operation on 15.07.1976 at the residence and business premises of the petitioner and the respondent Department seized gold ornaments of 1318 grams. The petitioner filed WTA No.400 of 1982, ITA No.1596 of 1982 and ITA No.651 of 1983 before the Income Tax Appellate Tribunal. The Tribunal passed an order dated 29.09.1986 by which the WTA No. 400 of 1982 was partly allowed, whereas ITA No.1596 of 1982 was also partly allowed and ITA No. 651 of 1983 was rejected. It is submitted that liability of the petitioner has also been crystallized and therefore gold ornaments of 1318 grams are required to be returned to the petitioner. However, the respondent Department filed Criminal complaint No.2915 of 1993 under Section 276c(1) & 277 of the Income Tax Act, 1951 in respect of the return of income for A.Y. 1976-77. However, the Chief Judicial Magistrate, Vadodara, by an order dated 16.06.2008 dismissed the complaint filed by the respondent Department and discharged the petitioner as per Section 245 of the Criminal Procedure Code (Cr.PC). However, no order was passed with regard to return of the gold ornaments under Section 452 of Cr.PC. The petitioner, therefore, filed Criminal Appeal No.49 of 2008 before the learned Sessions Court, Vadodara. However, the learned Sessions Court, Vadodara dismissed the said appeal vide order dated 31.01.2009. The petitioner, therefore, filed the captioned Special Criminal Application No.1328 of 2009 before this Court. Learned Single Judge by the impugned order dismissed the said petition.