1984 (12) TMI 2

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....nnarswamy Koil Street, Royapuram, (c) Old No. 9/143, Mount Road, Guindy, Madras, by the income-tax authorities. The first respondent thereupon filed a writ petition in the Calcutta High Court challenging the validity of these three prohibitory orders and obtained an ex parte interim injunction prohibiting the petitioners and each of them and their servants and agents from interfering with the operation of the said godowns of the respondent and from interfering with the removal of and/or parting with and/or handling with and/or disposal of the materials stored in the said godowns situated at (1) No. 1, Krishnan Koil Street, Madras, and (2) No. 143, Mannarswamy Koil Street, Royapuram, Madras, and the stocks lying in the open yard godown belo....

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....e valid or not. It is enough that the prohibitory orders were there and by using this stratagem, the goods were removed from the three godowns and the prohibitory orders were set at naught. The learned Attorney-General appearing on behalf of the Deputy Director of Inspection submitted before us that the amount representing the value of the goods removed from the three godowns should be restituted by the first respondent since the goods were removed by him under an ex parte order of injunction obtained from the High Court of Calcutta in the writ petition filed by him and the nefarious purpose of filing the writ petition having been accomplished by removal of the goods, the writ petition was withdrawn. There is great force in this submission....

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....cessary material before the Inquiry Officer. The Inquiry Officer will not entertain any application for adjournment of the inquiry proceedings and complete the inquiry as early as possible so that he is able to make his report on or before February 25, 1985. As soon as the report is received, copies thereof shall be supplied immediately to the learned advocates appearing on behalf of the parties. The case will stand adjourned to February 28, 1985. The text of this order shall be communicated immediately to the Chairman of the Central Board of Direct Taxes. [The matter came before the court again on April 15, 1985.] K. Parasaran, Attorney-General for India (Miss A. Subhashni, Advocate, with him) for the petitioners. Vineet Kumar and A. V....