https://www.taxtmi.com/caselaws?id=32428 The Passports Act was treated as the special and complete code governing impounding of passports, so executive retention of a passport without authority under that Act was impermissible. Section 131(3) of the Income-tax Act, which permits impounding and retention of books of account or other documents, was held not to extend to a passport because a passport does not fall within that expression. The distinction between seizure and impounding was emphasised, and the passport's retention by the respondent authorities was found to be without authority of law. Relief under Article 226 was granted on conditions requiring the petitioner's cooperation and disclosure before return of the passport. en-us Wed, 08 Oct 2008 00:00:00 +0530 Wed, 23 Jun 2010 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32428 The Passports Act was treated as the special and complete code governing impounding of passports, so executive retention of a passport without authority under that Act was impermissible. Section 131(3) of the Income-tax Act, which permits impounding and retention of books of account or other documents, was held not to extend to a passport because a passport does not fall within that expression. The distinction between seizure and impounding was emphasised, and the passport's retention by the respondent authorities was found to be without authority of law. Relief under Article 226 was granted on conditions requiring the petitioner's cooperation and disclosure before return of the passport. Case-Laws Income Tax Wed, 08 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32428