1979 (11) TMI 10

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....ngh, Inspector of Police, on the ground that secret information had been received that Shri Shanti Lal Kapur, petitioner No. 2, and his sons and servants were importing arms, cigarette lighters, micrometers and other raw material of foreign countries which were being imported without payment of import duty and were selling the same in the black market. In pursuance of the said first information report the police on the same day, i.e., March, 1, 1975, visited the house of the petitioners and also the factory premises. It is not necessary for us to give other details as the same are not relevant for the determination of the point raised before us. However, in the meantime, the I.T. authorities also received information that the assessees had ....

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....in pursuance of the said warrant on March 4, 1975. On the facts mentioned above, it has been contended by the learned counsel for the Revenue that the bars in question were taken into possession, in pursuance of the search and seizure warrant issued by the Commissioner, from the premises of M/s. Auto Valves Industries and the said bars, at the time of taking into possession, were in the possession of the assessees and thus no objection can be taken to the search and seizure of the said bars. We find that it cannot be disputed that the Inspector Bahl Singh searched the premises in question, in pursuance of the first information report which had been lodged on March 1, 1975. It was in pursuance of the investigation of a cognizable offence ....

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....om the facts of the case, it is clear that as far as the 13 bars are concerned, the police was proceeding with the investigation independently and the I.T. authorities were also proceeding independently for seizing the incriminating articles by the issue of a search warrant. In this view of the matter, it is difficult for us to hold that on March 4, 1975, when the I.T. authorities took possession of the bars from the premises of M/s. Auto Valves Industries, the possession was that of the assessees against whom the warrant of search and seizure had been issued by the Commissioner. It is proved that the police took possession of the said bars on March 2, 1975, and they took the same back to the premises of M/s. Auto Valves Industries. There i....