H L SIBAL Vs. COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) THE petitioner, Shri H. L. Sibal, is an advocate of this court. On October 17, 1974, while he was, working in his office at about 7-30 a. m. , respondent No. 3 entered his office and showed him a warrant under Section 132 of the Income-tax Act, 1961 (hereinafter called "the Act"), authorising him to search the premises of the petitioner. Respondent No. 3 was at that time accompanied by respondent No. 4 and some other officials of the income-tax department. He also brought Major D. S. Brar and Shri P. L. Verma, retired Chief Engineer--Panch witnesses--to witness the search.

(2.) THE case of the petitioner is that he informed respondent No. 3 that he had to appear in some cases before this court including a part-heard case in which he was to represent the Punjab State and the Punjab State Electricity Board, but he was ordered by respondent No. 3 not to leave his premises. The reason given was that the latter had been ordered by his superior officers in that behalf.

(3.) SHRI Gurdial Singh Mann, a retired P. C. S. officer, and his wife had been staying with the petitioner for the last 4/5 days, because the father of the former was lying ill in the Post Graduate Institute of Medical Education and Research (P. G. I. ). Chandigarh. They had been lodged in the guest room of the house in which their luggage was also kept. Shri Mann wanted to leave the premises for some work but the raiding party did not allow him to do so.