MAHABIR PROSAD PODDAR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The petitioner, Mahabir Prosad Poddar, is the sole proprietor of (1) New Bengal Syndicate, (2) Indian Agency, (3) Bharat Kala Mandir. The petitioner has his office at premises No. 62, Bentinck Street, Calcutta, his residence at premises No. 14/1, Sir Hariram Goenka Street, Calcutta, and he also has a chamber at 3, Bysak Dighi Lane.

(2.) On the 30th August, 1965, several officers of the income-tax department entered the office of the petitioner at 62, Bentinck Street, his chamber at 3, Bysak Dighi Lane, and his residence at 14/1, Hariram Goenka Street, Calcutta, armed with warrants of authorisation issued under the provisions of Section 132 of the Income-tax Act, 1961 (hereinafter referred to as " the Act"). After a prolonged search of the different premises, the officers seized a large number of books, documents and papers belonging to the petitioner.

(3.) Some of the seized documents and papers were returned to the petitioner on the 3rd February, 1966, some others were returned on the 10th February, 1966, and some further documents and papers were returned on the 15th February, 1966.