DELHI HIGH COURT
S. N. Andley, J
S. Balwant Singh – Appellant
Versus
Director of Inspection (Investigation) – Respondent
1. It will not be an unfaithful summary of the history to say that for ages searches and seizure of documents and objects alleged to be incriminating have been responsible for many a battle at the bar. The safeguards of liberty of the subjects in this behalf have been forged out of conflicts between overzealous prosecutors on the one hand and not very nice people on the other. In preserving this liberty of the subjects the Courts always bear in mind that under our Constitution the concept of liberty is wider and the prisoner's dream of freedom from custody alone is not liberty. The present writ petition is directed against searches conducted on 10th August, 1966 at the residence of the petitioners at 35 Rajpur Road, Delhi, and other places occupied by the petitioners in connection with their business by a group of officers headed by Shri Rajendra Mohan, Income - tax Officer, respondent No. 2. The search was held in pursuance of the various authorizations issued by the Director of Inspection (Investigation) under S.132 of the Income - tax Act, 1961 , and R.112 (1) of the Income - tax Rules, 1962. It is sufficient to reproduce one of the authorisation forms signed by the Director of
Login now and unlock free premium legal research
Login to SupremeToday AI and access free legal analysis, AI highlights, and smart tools.
Login
now!
India’s Legal research and Law Firm App, Download now!
Copyright © 2023 Vikas Info Solution Pvt Ltd. All Rights Reserved.