SUNIL KAPOOR Vs. STATE OF M P

JUDGEMENT

(1.) Heard

(2.) Genesis lies in the search operation conducted on 25.7.2009 in the premises of the petitioner. Locker No.39 in Shri Satya Sai Nagarik Sahakari Bank Maryadit, Bhopal in the name of petitioner and his wife was also searched in the process; wherefrom one pistol make & no.103542 made in Czechoslovakia and nine cartridges were seized.

(3.) The search and seizure operation was carried out by proposed respondent no.6 on the orders from proposed respondent no.7, which in turn was in purported exercise of powers under Section 132 of the Income Tax Act, 1961 which makes provision regarding search and seizure.