Law:

Section:

Section 280 of the Income-tax, Act 1961 [Corresponding to section 54 of the Indian Income-tax Act, 1922], read with section 94 of Code of Criminal Procedure, 1998 - Offences and prosecutions - Disclosure of particulars by public servants - Whether ITO is a public servant within meaning of section 54 of 1922 Act - Held, yes - Whether disclosure by ITO to police officer is made punishable by clause (2) of section 54 of 1922 Act - Held, yes - Whether where ITO had refused to comply with order of Police Officers to produce returns of a person, Court could not issue search warrant against ITO - Held, yes FACTS The Police Inspector was conducting the investigation of a case under sections 7 and 10 of the Essential Supplies (Temporary Powers) Act, 1946, and also under sections 420 and 182 of the Indian Penal Code, 1860 against two persons. In the course of his investigation the Sub-Inspector made a written request to the ITO, asking him to hand over certain income-tax returns and statements relating thereto made by the two persons. The ITO declined to hand over the papers, stating that under section 54 he was precluded from so doing. The Sub-Inspector then made a written application under section 96 of the Code to the Ilaqa Magistrate, requesting issue of a search warrant, and the Magistrate made an order directing the Sub-Inspector 'to enter the Income-tax Office, to obtain possession of the relevant record in accordance with law'. Following his order the Magistrate issued a search warrant. A revision application against the order of the Magistrate and the warrant issued was filed on behalf of the ITO in the Sessions Court. This revision application was rejected by the Sessions Judge. On revision petition: HELD The legality of disclosure by the Police Officer will become of importance only when there is a question of disclosure being made by him, and in any event not before the Police Officer has obtained possession or inspection of the documents. Assuming without accepting that the words 'public servant' refer to the ITO, there can be no doubt that under clause (1) of section 54 of the Act, the Magistrate was debarred from requiring the ITO to produce before him the…

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