Law:

Section:

Section 132 of the Income-tax Act, 1961 - Search and seizure - Assessment year 1977-78 - A search was conducted after obtaining permission from Court in premises belonging to father-in-law of petitioner - As partition litigation was pending, Court directed Advocate Commissioner to hand over keys of premises to department to conduct search - An inventory of items was taken and rooms were sealed - Prohibitory orders were issued under section 132(3), which were lifted subsequently and keys were handed over to Advocate Commissioner - Department issued letters to family members to explain discrepancies in jewellery items disclosed under Act and Wealth - tax Act - In an earlier proceeding this Court held that with regard to handing over of seized goods and keys of premises under section 132, it was for department to move Sub-Court and according to orders obtained, proceed further with said matter - Whether in view of said order of this Court, no writ could be issued and only course open to petitioner was to move Sub-Court in this regard - Held, yes FACTS There was a search conducted in the premises belonging to the father-in-law of the petitioner during 1982. The search proceedings were conducted after permission was obtained from the Court and as there was litigation among the family members, the Court directed the Advocate Commissioner to hand over the keys of the premises to the department to conduct search under section 132. During the course of search proceedings, an inventory was taken of the articles and rooms were sealed. Prohibitory orders under section 132(3) were passed. Subsequently, the prohibitory orders issued were lifted and the keys were handed over to the Advocate Commissioner. Thereafter, letters were issued under section 132 to the family members to explain the discrepancies in the jewelley items disclosed under the Act and the Wealth-tax Act. Since the petitioner was not assessed to wealth-tax, the details of her wealth were not known. The petitioner filed an application under section 132(5) for the release of jewellery belonging to her. Pending litigation among the members of family for partition, the department did not admit the claim of the…

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