SARDAR HARINDER SINGH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) CMWP No. 909 of 1990 and CMWP No. 1362 of 1990. These two writ petitions filed by Sardar Harinder Singh can be disposed of under a common order. The reliefs sought for in CMWP No. 1362 of 1990 are for issuance of an appropriate writ, order or direction, (1) restraining the income-tax authorities from handing over the seized goods to the Central Excise Department and (2) restraining the Central excise authorities from compelling the income-tax authorities to part with primary gold seized from the petitioner in favour of the Central Excise Department.

(2.) THE reliefs sought for in CMWP No. 909 of 1990 are (1) to restrain the Tax Recovery Officer from realizing the income-tax dues by sale of the assets and properties of the petitioner until they sell the assets seized by them towards the tax liability of the petitioner and (2) direct the income-tax authorities to sell the seized gold and adjust it against the tax liability and the penalty imposed against the petitioner under the Gold (Control) Act, 1968.

(3.) THESE contentions were repelled by the court. It is necessary to notice the reasoning of the court in this behalf (at pages 767, 768) :