BALWANT SINGH AND OTHERS vs R. D. SHAH, DIRECTOR OF INSPECTION, — 1972 PTD 8

Citation: 1972 PTD 8

Court: Delhi High Court

Year: 1971

Decision Date: 1971-12-31

Parties: BALWANT SINGH AND OTHERS vs R. D. SHAH, DIRECTOR OF INSPECTION, JUDGMENT

Headnotes

Case cited as 1972 PTD 8

Judgment Text

Court Name: Delhi High Court Judge(s): S. K. Kapur, S. N. Andley Title:BALWANT SINGH AND OTHERS vs R. D. SHAH, DIRECTOR OF INSPECTION, JUDGMENT Reported As: 1972 PTD 8 Result: Petition dismissed Judgment JUDGMENT KUPUR, J. ---It will not be an unfaithful summary of the history to say that for ages searches and seizure of documents and objects alleged to be incriminating have been responsible for many a battle at the bar. The safeguards of liberty of the subjects in this behalf have been forged out of conflicts between over-zealous prosecutors on the on hand and not very nice people on the other. In preserving this liberty of the subjects, the Courts always bear in mind that tinder our Constitution the concept of liberty is wider and the prisoner's dream of freedom froze custody alone is not liberty. The present writ petition is directed against searches conducted on 10th August 1966, at the residence of the petitioners at No. 35, Rajpur Road, Delhi, and other places occupied by the petitioners in connection with their business by a group of officers headed by Shri Rajendra Mohan, Income-tax Officer, respondent No. 2. The search was held in pursuance of the various authorisations issued by the Director of Inspection (Investigation) under section 132 of the Income- tax Act, 1961, and rule 112(1) of the Income-tax Rules, 1962. It is sufficient to reproduce one of the authorisation forms signed by the Director of Inspection (Investigation) as all other forms are exactly in the…

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