https://www.taxtmi.com/caselaws?id=184005 Section 37(2) of the Indian Income-tax Act, 1922 was treated as unconstitutional because it conferred executive search-and-seizure power without any intelligible principle, policy, or effective guidance for choosing that drastic course over ordinary judicial , making the discretion arbitrary and discriminatory under Article 14. The Court also held that search and seizure of business premises and documents directly burdened property and the freedom to carry on trade or business, and that the absence of adequate safeguards, notice, representation, review, and a time-limit for return of seized materials rendered the restriction unreasonable under Articles 19(1)(f) and 19(1)(g). On the facts, the warrants were vague and overbroad, and the search and seizure were invalid and mala fide. en-us Mon, 15 Jul 1963 00:00:00 +0530 Mon, 27 Jun 2016 17:32:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184005 Section 37(2) of the Indian Income-tax Act, 1922 was treated as unconstitutional because it conferred executive search-and-seizure power without any intelligible principle, policy, or effective guidance for choosing that drastic course over ordinary judicial , making the discretion arbitrary and discriminatory under Article 14. The Court also held that search and seizure of business premises and documents directly burdened property and the freedom to carry on trade or business, and that the absence of adequate safeguards, notice, representation, review, and a time-limit for return of seized materials rendered the restriction unreasonable under Articles 19(1)(f) and 19(1)(g). On the facts, the warrants were vague and overbroad, and the search and seizure were invalid and mala fide. Case-Laws Income Tax Mon, 15 Jul 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184005