Law:

Section:

Section 131 of the Income-tax Act, 1961 [Corresponding to section 37 of the Indian Income-tax Act, 1922] - Discovery, production of evidence, power regarding - A search was conducted at petitioner's business premises by Collector of Land Customs, and various articles as well as books of account were seized - Later on, so far as land customs authorities were concerned, they had no further use for books and documents and were prepared to hand them over - An application was, however, made by income-tax authorities to Sub-divisional Magistrate to effect that those books and papers should be made over to them for some time - Magistrate, who had ordered search warrant to issue, directed that papers should be handed over to income-tax authorities for a limited period of time after which they should be made over to petitioner - Whether Magistrate had power to issue order that books and documents should be returned back to Court and thereafter handed over to income-tax authorities and then to petitioner - Held, yes FACTS A search was conducted at petitioner's business premises by Collector of Land Customs, and various articles as well as books of account and documents were seized by the land customs authorities. The petitioner objected to the seizure. The Collector, Land Customs, issued a show-cause notice upon the petitioner. Subsequently, the Collector of Land Customs ordered the return of articles. With regard to the books and documents, the Collector of Land Customs, informed the petitioner that the books were under examination and would be returned when they were done with. In the meanwhile, summons was served on the Land Customs Department by the ITO, for production of the seized books and documents, in connection with the assessment of income-tax of the petitioner, and the same had to be complied with. The Sub-divisional officer, issued an order on the Customs Department, directing that all seized books of account and documents should be handed over to the Special Police Establishment, which was also done. Later, the books and documents were returned by the Special Police Establishment and the land customs authorities communicated the matter to the Commissioner…

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