the revenue authorities filed an application under section 523 of the companye of criminal procedure on 25 march 1973 before the judicial magistrate jullundur and prayed that orders might be passed directing that the sum of rs.
the order of the judicial magistrate was affirmed by the additional sessions judge jullundur in revision on 5th may 1973.
the companymissioner of income tax issued a warrant of authorisation empowering certain officers under section 132 of the income tax act to conduct a search and seizure.
meanwhile the respondent romesh chander filed an application under section 146 of the income tax act before the income tax officer against the order of assessment.
the respondent romesh chander filed an application on 12 march 1973 in the companyrt of the judicial magistrate jullundur and alleged that the police had number filed any challan against the respondent romesh chander for a long time and prayed for an order that the station house officer kartarpur be directed to get the money from the income tax authorities and companyply with the orders of the high companyrt.
the facts leading to the order are these on 6 august 1971 the respondent romesh chander was travelling in a car.
161411/ be retained by the income tax department in partial satisfaction of their outstanding demand against the respondent romesh chander and the papers of the respondent romesh chander be also retained by the revenue authorities for companypletion of assessment proceedings against the respondent romesh chander.
the appellant filed a writ petition in the high companyrt challenging the order dated 4 january 1975 of the additional sessions judge jullundur who allowed the revision petition of the respondent romesh chander and dismissed the petition of the appellant.
the appellate assistant companymissioner granted adjournment and informed the respondent romesh chander by letter dated 22 september 1973 that steps had been taken by the department to stop all recovery proceedings against the respondent romesh chander and that the appeal would be heard later on.
161411/ against the outstanding dues of the respondent romesh chander and the judicial magistrate held that adjustment was number justifiable under the relevant statutory provision.
the high companyrt rightly rejected the writ petition at sight.
it is in this background that the judicial magistrate jullundur on 3 june 1974 on revision petitions filed by the appellant and the respondent romesh chander held that the amount of rs.
appeal by special leave from the judgment and order dated the 6th may 1975 of the punjab and haryana high companyrt at chandigarh in civil writ petition number 2292 of 1975.
on appeal the high companyrt on 22 numberember 1972 accepted in part the appeal of the revenue and held that the amount and the books and documents be returned by the revenue to the station house officer police station kartarpur who was directed to proceed in accordance with law.
on 26 june 1974 the high companyrt set aside the orders and remanded the matter to the judicial magistrate jullundur for determining whether the amount in dispute companyld be adjusted in law against the outstanding tax dues from the respondent romesh chander and further whether the adjustment made by the companymissioner of income tax on 5 october 1972 was valid and justifiable.
the respondent romesh chander also filed an appeal against the assessment orders before the appellate assistant commissioner on 3 august 1972.
161411/ and the documents to the respondent romesh chander.
pursuant to that authorisation the authorised officer seized the sum of rs.
the second finding of the additional sessions judge is that the high companyrt by order dated 20 march 1974 remanded the matter to the companyrt of the judicial magistrate to find out whether it was permissible in law to adjust the amount of rs.
18 september 1973 the matter was adjourned at the instance of the revenue.
numberappeal was preferred against the order of the high companyrt.
the respondent romesh chander filed an appeal against the rejection of the petition on 27 august 1973.
161411/ and the books to the respondent romesh chander.
790293/ .
on 22 september 1973 the respondent romesh chander filed an application before the appellate assistant commissioner that the operation of the assessment order during the pendency of the appeals might be stayed and the demand of the tax be held in abeyance.
there is numbercriminal case against the respondent romesh chander.
the additional sessions judge jullundur directed the income tax authorities to return the amount of rs.
it also appeared in the aforesaid application of the revenue before the judicial magistrate jullundur that the criminal case registered against the respondent romesh chander had been filed as untraced by the order of the companyrt dated 25 january.
the income tax officer on 18 september 1973 asked for adjournment to explain the departmental case.
the appellate assistant companymissioner by letter dated 27 september 1973 informed the respondent romesh chander that recovery of demand of rs.
161411/ was adjusted on 5 october 1972 towards the outstanding demand.
the order of the judicial magistrate and the order of the additional sessions judge jullundur were challenged by the revenue in criminal revision number 430 of 1973 in the high court of punjab and haryana.
the application of the respondent romesh chander under section 146 of the income tax act was rejected by the income tax officer on 2 august 1973.
the orders of the appellate assistant companymissioner dated 17 october 1975 show that there is numberorder of assessment and there is numberincome tax demand.
in the aforesaid application of the revenue authorities before the judicial magistrate jullundur it was alleged that a regular assessment order had been passed on 26 june 1972 against the respondent romesh chander and the demand of the revenue authorities against the respondent romesh chander was rs.
790293/ for the assessment year 1972 73 had been stayed by order of the revenue authorities dated 18 september 1973.
on 17 september 1973 the appeals filed by the respondent romesh chander against the orders of the revenue in regard to assessment of income tax of the respondent were heard.
the respondent romesh chander went up in revision against the order of the judicial magistrate.
the judicial magistrate on 24 april 1973 passed an order directing the income tax authorities to return the amount in dispute the books and other documents to the station house officer police station kartarpur.
161411/ and certain books and documents.
the additional sessions judge jullundur referred to the appeals filed by the respondent romesh chander against the assessment proceedings and observed that the appeal had been heard on 17 september 1973 and on the following day viz.
161411/ be retained by the income tax department in partial satisfaction of their outstanding demand against the respondent romesh chander.
the additional sessions judge jullundur held that the criminal case against the respondent romesh chander was filed by an order of the judicial magistrate dated 25 january 1973.
161411/ and the books and other documents were to be returned to the station house officer.
civil appellate jurisdiction civil appeal number 999 of 1975.
the additional sessions judge jullundur further said that the search and seizure were illegal and therefore the assessee was entitled to the return of all the documents and the amount in question.
the high companyrt of punjab and haryana on 25 may 1972 held the search to be invalid and directed the revenue to return the money and the books.
after the criminal case had been filed the authorities have numberright to keep the money under any provision of law.
the judgment of the companyrt was delivered by ray c.j.
the respondent romesh chander was taken to the police station.
his car was intercepted by the police.
the business premises of the respondent romesh chander and the other respondents who were his partners were searched and certain documents and books were seized.
the order of the learned single judge was affirmed by the high companyrt on 22 numberember 1972.
this appeal is by special leave from the order dated 6 may 1975 of the high companyrt of punjab and haryana dismissing in limine the writ petition of the appellant.
the appellant revenue filed a writ petition in the high court challenging the order dated 4 january 1975 of the additional sessions judge jullundur.
p. nayar for the appellant.
the order of the high companyrt dated 25 may 1972 directed the return of the sum of rs.
the revenue also went up in revision.
the respondent romesh chander by a writ petition challenged the warrant of authorisation.
a criminal case was registered against him under sections 411 413 and 414 of the indian penal companye and under sections 4 5 6 and 8 of the foreign exchange act 1947.
the revenue further alleged that the respondent romesh chander was given 35 days numberice to pay the amount and because he did number pay the amount demanded the sum of rs.
by order dated 4 january 1975 the additional sessions judge jullundur allowed the revision petition of the respondent romesh chander and dismissed the petition of the appellant revenue.
datta and harbans singh for respondents 2 4.
