BANKE BIHARI LAL AGARWAL Vs. UNION OF INDIA

JUDGEMENT

(1.) THE only dispute in the present writ petition is with regard to the seizure of 23 books of account by the authorised officer of the Income-tax Department on September 20, 1989. A panchnama (annexure "A-1") was prepared and signed by the authorised officer, the witnesses and the petitioner.

(2.) ACCORDING to the list of inventory of account books attached with the panchnama against the description of the account books seized, the period to which they pertain has been written in most of the cases and in few cases it is not mentioned as to which period they pertain to. The period mentioned started from April 1, 1981, and the said books are up to December 31, 1986. The books are as bulky as containing 193 pages (nakkalbai) and as thin as containing 9 pages of (hathbali).

(3.) THE witness of September 14, 1989, Ramesh Chand Sharma, has stated that the jewellery, cash, books of account, note books, etc., were sealed in a room and he has put his signature on the seal dated September 14, 1989. THE said items were not carried by the Departmental officials on September 14, 1989, and were put in a room after sealing it.