Law:

Section:

I. Section 132 of the Income-tax Act, 1961 - Search and seizure - Whether section 132 is neither incompetent nor invalid as infringing any of fundamental rights guaranteed under articles 14, 19, 21 and 31 of Constitution - Held, yes FACTS-I The searches were carried out at various offices of the assessee-firm and the partners by the department pursuant to the authorizations issued by the Commissioner. In the instant writ petition, it was contended by the assessee that section 132 was ultra vires and unconstitutional. HELD-I The power of search and seizure was not originally one of the powers conferred on the assessing authorities under the Income-tax Act. Such powers were statutorily conferred on them only in 1956. But such a power of search and seizure is, and has been, regarded in all systems of jurisprudence as an overriding power of the State for the protection of social security and other public interests-the said power however, being controlled or regulated by law. Searches and seizures are in any jurisprudence an aspect of the overriding power of the State exercised in public interests either for ensuring social security or for protecting some public interests, but that the power is not to be exercised merely on what may be called an executive fiat. It is a power whose exercise has to be regulated and controlled by law. Law undoubtedly means a valid law which stands the test of competence and constitutionality under the fundamental law of the land-the Constitution. Under our Constitution, the tests of competence and constitutionality are two-fold. In the first place, the law must be within the legislative competence of the legislature which enacts it-whether it be Parliament or a State legislature; secondly, the law should not be violative of any fundamental right guaranteed under Part III of the Constitution. The said two tests are applicable to all laws including the laws relating to taxation. There was no doubt a general impression that the taxation laws were controlled only by article 265 of the Constitution and that the said article did not enshrine any fundamental right. But the position has been clarified by the Supreme Court in later decisions…

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