S.D.AGARWALA, HARJIT SINGH BEDI
Commissioner Of Income-tax And Anr. – Appellant
Versus
Balbir Singh (Decd. ) (Through Legal Representative Mrs. Dilpathi And – Respondent
S.D.Agarwala, J.
1. This letters patent appeal is directed against the judgment of the learned single judge, dated December 20, 1983 (see [1984] 146 ITR 266).
2. The facts giving rise to the present appeal are briefly as follows :
3. On September 6, 1977, a raid was conducted at the house of Balbir Singh, who was the petitioner in the writ petition and has now died and his heirs have been brought on record as respondents Nos. 1 to 6 (accused). The raid was conducted on the basis of the First Information Report No. 242, dated September 5, 1977, under Section 411, Indian Penal Code. This First Information Report was got registered by the Assistant Sub-Inspector, Sheonath, at Police Station, Bahadurgarh, on the allegation that Balbir Singh, the petitioner, in the present case and two others had amassed wealth by organising thefts at far away places and they were habitual receivers of stolen property.
4. On the search having been conducted on September 6, 1977, police recovered currency notes of the value of Rs. 2,99,000 from the house of Balbir Singh. The police took into possession this money and this money was produced before the Chief Judicial Magistrate, Rohtak, in connect
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