JUDGMENT :

A.M. Ahmadi, J.

Rule. Mr. R.P. Bhatt waives service of rule. By consent, to be heard today.

2. The petitioner, an assessee to income-tax and wealth-tax, challenges the retention of certain documents and books of accounts seized under section 132(1) of the Income-tax Act, 1961 (hereinafter called "the Act"), by the concerned authorities. The officers of the Income-tax Department raided the premises of the company as well as the residential premises of the petitioner on November 13, 1984, and December 27, 1984, and seized certain documents during the course of the raid in exercise of power under subsection (1) of section 132 of the Act. Thereafter, the Income-tax Officer from Ward-B, Bhuj, passed an order under sub-section (5) of section 132 on March 4, 1985, exhibit "B" to the petition. The documents, account books, etc., are in the possession of the Income-tax Authorities since the date of their seizure on the aforesaid dates.

3. The grievance made by the learned advocate for the petitioner is based on the language of sub-section (8) of section 132 of the Act. That sub-section reads as under:

"132. (8) The books of account or other documents seized under sub-section (1) or su