RAMAKRISHNA TALKIES Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS write petition mainly raises a question relating to the return of impounded account books and documents under s. 131(3) of the I.T. Act, 1961.

(2.) THE Inspectors of Income-tax conducted a survey under s. 133A of the I.T. Act, 1961, hereinafter referred to as the Act, on April 18, 1984, and they listed various documents found in the cinema business premises of the petitioner. Summons were issued to the petitioner to produce the said listed documents and registers at the office of the responded on April 19, 1984. In response to the summons, the petitioner produced his account books on April 19, 1984, and on that day the respondent impounded the said books under s. 131(3) of the Act stating that there was variance between the daily collection reports given to the petitioner to the sales tax authorities and the collection reports given by the petitioner to the sales tax authorities and the collection reports given to the distributors of the cinema on various dates and that the books were required for facilitating verification and that they are, therefore, impounded until furthers orders. THE matter was posted again to April 24, 1984, on which date the respondent issued summons to the Assistant Commercial Tax Officer for production of the daily collection reports, etc., seized from the distributors. As the petitioner and his representatives were not present on April 24, 1984, the respondent adjourned the case to April 26, 1984, on which date the A.C.T.O. and the assessee were also present. A statemrnt was recorded from the assessee as well as from the A.C.T.O. on that day. It appears that the petitioner did not choose to cross-examine the A.C.T.O.

(3.) IT was at that stage that the petitioner filed the present writ petition on July 27, 1984, praying for the issue of a writ of mandamus declaring the retention of the books impounded by the respondent on April 19, 1984, beyond May 4, 1984 without the approval of the Commissioner of Income-tax or without the same being communicated to the petitioner as illegal and for a direction to the respondent to return the impounded books and also to give certified copies of the daily collection reports seized by the respondent from the distributors by the entertainment tax authorities.