C K WADHA Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) In this petition the only point urged before me relates to the retention by the tax authorities of books of accounts and other documents of the petitioner under Section 132 of the Income-tax Act, 1961. It is alleged that these books and documents were seized in September, 1965. The seizure admittedly was in pursuance of the provisions of Sub-section (1) of Section 132. And it would be necessary to consider in this application the provisions of Sub-sections (8), (10) and (12) of the said section. These sub-sections are as follows:

(2.) From the provisions set out above, it is apparent that unless at least the approval of the Commissioner is communicated to the person whose books and documents are seized he cannot exercise the rights conferred on him by Sub-section (10). A similar, view was taken by T. K. Basu J. in Matter No. 204 of 1966 (Mahabir Prosad Poddar v. Commissioner of Income- tax, Since in a judgment delivered on the 9th January, 1970, with which I respectfully agree.

(3.) In the instant case, the approval of the Commissioner dated the 29th September, 1966, was forwarded to the petitioner for his information. This approval was upto the 30th of April, 1967. The petitioner's contention is that he is not aware of any other subsequent approvals.