1990 (12) TMI 73

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....A question of interpretation of section 132(1) of the Income-tax Act, 1961, is raised in this appeal. The Income-tax Officer made a search and effected a seizure of some items of property by exhibit P-1 dated June 27, 1990. The complaint of the writ petitioner related to the invalidity of his action in relation to the immovable properties mentioned as items Nos. 1 to 3 in the order so passed by th....

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....ons of the learned judge, in that behalf, were supported by the decision of the Supreme Court in CIT v. Tarsem Kumar [1986] 161 ITR 505. Uninfluenced by other considerations, the words "other valuable article or thing" would be wide enough to rope in an item of immovable property, according to the learned judge. Support for that proposition is derivable from the decision of the Orissa High Cour....

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....f ejusdem generis or otherwise restricting it, had been followed by judicial decisions covering much area and many topics. They are not necessarily confined to incometax legislation. Those connected with the terms under the income-tax enactment have been referred to by the learned judge in support of his conclusion. We concur with that view. It is unnecessary, therefore, to supplement it by advent....