JHABARMULL AGARWALLA Vs. KASHIRAM AGARWALLA

JUDGEMENT

(1.) THIS rule is directed against an order made by the Addl. Chief Presidency Magistrate, Calcutta, making over certain documents seized by the police, to the ITO, Companies Dist. III, 'E' Ward, Calcutta.

(2.) ON 3rd Aug., 1964, at about 3 p.m. when opposite party No. 1, Kashiram Agarwalla, was removing 9 trunk loads of documents, the police seized them. The same day the petitioner filed a petition of complaint against opposite party No. 1 and his wife, opposite party No. 2, before the Addl. Chief Presidency Magistrate. He directed the petition of complaint to be put up on the next day and on 4th Aug., 1964, he examined the petitioner and then sent it to the police for enquiry and report. The police made an enquiry and submitted a report and thereafter the Addl. Chief Presidency Magistrate summoned opposite parties Nos. 1 and 2 under s. 424 of the IPC. The ITO, Companies District III, 'E' Ward, Calcutta, who has been made opposite party No. 3 in this rule, in the meantime filed an application before the Addl. Chief Presidency Magistrate on 21st Sept., 1964, under s. 131(1) of the IT Act, 1961, r/w O. XIII, r. 10, of the CPC, praying that the seized documents be made over to him for a period of two months for his examination in connection with the assessment proceedings against opposite party No. 1. The Addl. Chief Presidency Magistrate at first permitted him to inspect the documents, and, subsequently, on a further petition from the ITO, he made an order on 9th Oct., 1964, making over the seized documents to the ITO for one month. When opposite parties Nos. 1 and 2 appeared before the Addl. Chief Presidency Magistrate, he transferred the case on 2nd Nov., 1964, to Shri R. Mahapatra, Presidency Magistrate, for disposal. Opposite party No. 1 in the meantime filed an application for reconsideration of the order making over the seized books to the ITO. When the case was transferee, the Addl. Chief Presidency Magistrate recorded that the transferred Court would consider this application. Subsequently, Shri R. Mahapatra rejected this application for the reconsideration on 14th Nov., 1964. The petitioner thereafter obtained this rule on 14th Dec., 1964, and further proceedings were stayed. We are informed that the documents had not as yet been made over to the ITO in compliance with the order of the Addl. Chief Presidency Magistrate dt. 9th Oct., 1964.