ABDUL SATTAR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(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.

(3.) WE have heard learned counsel for the petitioner as well as learned standing counsel.