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K. C. AGRAWAL, SATISH CHANDRA
Sudarshan and Company – Appellant
Versus
Commissioner of Income Tax – Respondent
JUDGMENT
K.C. Agrawal, J. - This is a petition under Article 226 of the Constitution for quashing the authorisation issued by the Commissioner u/s 132A of the I.T. Act, 1961 (briefly stated as "the Act") read with Rule 112D of the I.T. Rules, 1962 (briefly stated as "the Rules") and for a writ of mandamus directing the Chief Judicial Magistrate, Ghazipur, as well as the Treasury Officer, Ghazipur, not to deliver the disputed articles to the ITO, Jaunpur, and to return the same to the petitioner.
2. On October 9, 1974, the premises of Sudarshan, petitioner No. 2, and Chandrika, both sons of Hardeo and Triloki, s/o Tekmau, were searched by the police authorities on suspicion that they were in possession of stolen ornaments and cash. As a result of the search the following valuable articles and cash were recovered from their respective possession :
Sudarshan, son of Hardeo |
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Silver Ornaments | 96 Kilogram 500 grams |
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Gold Ornaments | 858 grams |
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Chandrika, son of Harden |
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Silver Ornaments | 84 Kilogram 700 grams |
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Gold Ornaments | 2 Kilogram 450 grams |
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Triloki, son of Tekman |
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Silver Ornaments | 64 Kilogram 100 grams |
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Gold Ornaments | 7 Kilogram 39 grams |
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Cash | Rs. 47,350 (returned to Triloki Nath by the court). |
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3. In pur
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