P.C.PANDIT, BHOPINDER SINGH DHILLON
Commissioner Of Income-tax – Appellant
Versus
Ramesh Chander – Respondent
Bhopinder Singh Dhillon, J.
1. The facts giving rise to this Letters Patent Appeal may be briefly stated.
2. Balwant Singh, traffic inspector of Punjab Police, along with some other police officials, was present about one mile from Kartarpur towards Jullundur on August 6, 1971, at 11-00 a m. He received secret information that an Ambassador car of white colour was coming from Jullundur side in which some smugglers were travelling. The information was that the smugglers had a big amount of currency notes with them and they were going to distribute the same illegally amongst the persons in the area of Police Station, Kartarpur, whose relations were living in England. Banke Lal and Hazara Singh, two persons mentioned in the first information report, also reached the spot. They were associated with the police party. In the meantime, car No. PNO-3070, Ambassador, white colour, came from Jullundur side. The car was stopped by Balwant Singh and his party. Three persons seated in the car were Ramesh Chander, Subash Chander and Radha Kishan. The car was driven by Charan Singh, driver. Ramesh Chander, writ-petitioner, was holding one bag in his one hand and another small bag was in h
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