1996 (7) TMI 40

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tention of original deed by the respondent and also prays that the respondent be directed to deliver the original title deed expeditiously. This writ petition has been filed on May 18, 1996. In pursuance of the show-cause notice issued on May 27, 1996, the respondent has filed a reply. A rejoinder has also been filed. As agreed by learned counsel for the parties, the matter is heard finally.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....authorities to disclose reasons for retention of the documents beyond the limit of 180 days. He has relied on CIT v. Tarsem Kumar [1986] 161 ITR 505 (SC), Om Parkash Jindal v. Union of India [1976] 104 ITR 389 (P & H), M. K. Gabriel Babu v. Asstt. Director of Income-tax, Investigation [1990] 186 ITR 435 (Ker) and CIT v. Oriental Rubber Works [1984] 145 ITR 477 (SC). On the other hand, Mr. Bapna....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Bar. Section 132(1) provides that where the Director-General or Director or the Chief Commissioner or Commissioner as may be empowered in this behalf by the Board, in consequence of information in his possession, has reason to believe that any person is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other valuable art....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1, 1996. So far as the contention that the property was not undisclosed, therefore, the document could not be seized is concerned, the same cannot be accepted at this stage being a question of fact and further the seizure was made in the year 1988 whereas the petitioner has challenged the retention in the year 1996 without availing of the remedy available to her under sub-section (10) of section 1....