D.A.DESAI, V.BALAKRISHNA ERADI
Partap Singh – Appellant
Versus
Director Of Enforcement, Foreign Exchange Regulation Act – Respondent
Judgment
DESAI, J. :- Appellants who are husband and wife-respectively moved Civil Writ Petition No. 2163 of 1980 in the High Court of Punjab & Haryana praying for quashing of a search warrant issued by respondent No. 2 Assistant Director, Enforcement on August 24, 1979 as also the warrant. of authorisation issued by respondent No. 5 - Commissioner of Income-tax, Jullundur on April 9, 1980 and for a direction to return articles seized during the search of his house on August 24. 1979 and for .relief incidental and ancillary thereto.,
2. Briefly stated, the allegations were that respondent No. 6 - Shri J. S. Ahuluwalia, Assistant Commissioner of Income-tax at Jullundur bore personal malice towards the appellants, amongst others, attributable to an incident concerning the servant of the appellants and an application for transfer of appeals pending before him made to the Chairman, Central Board of Direct Taxes by the first appellant. Actuated by this personal malice, respondent No. 6 first instigated respondent No. 2 to issue a search warrant under the authority of which a raid was carried out at the residence of the appellants on August 24, 1979 which led to the seizure of certain docu
relied on : R.S. Seth Gopikrishan Agarwal v. R.N. Sen, Assistant Collector of Customs
S.Narayanappa v. Commissioner of Income Tax
Calcutta Discount Co. Ltd. v. ITO
affirmed : Pooran Mal v. Director of Inspection
relied on : Radhakishan v. State of U.P
State of Maharashtra v. Natwarlal Damodardas Soni
Pooran Mal v. Director of Inspection
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