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Citation: 1971 PTD 452
Court: Calcutta High Court
Year: 1968
Decision Date: 1968-03-15
Parties: JHABARMULL AGARWALLA vs KASHIRAM AGARWALLA AND OTHERS
Case cited as 1971 PTD 452
Court Name: Calcutta High Court Judge(s): R. N. Dutt, K. K. Mitra Title: JHABARMULL AGARWALLA vs KASHIRAM AGARWALLA AND OTHERS Case No.: Criminal Revision Case No. 1503 of 1964 Date of Judgment:1968-03-15 Reported As: 1971 PTD 452 Result: rule is discharged JUDGMENT JUDGMENT R. N. DUTT, J.-This rule is directed against an order made by the Additional Chief Presidency Magistrate, Calcutta, making over certain documents seized, by the police, to the Income-tag Officer, Companies Dist. III, `E' Ward, Calcutta. On August 3, 1964, at about 3 p.m. When opposite-party No. 1, Kashiram Agarwalla, was removing 9 trunk loads of documents, the police seized them. The same day the petitioner filed a petition of complaint against opposite-party No. 1 and his wife, opposite-party No. 2, before the Additional Chief Presidency Magistrate. He directed the petition of complaint to be put up on the next day and on August 4, 1964, he examined the petitioner and then sent it to the police for enquiry and report. The police made an enquiry and submitted a report and thereafter the Additional Chief Presidency Magistrate summoned opposite --parties Nos. 1 and 2 under section 424 of the Indian Penal Code. The Income-tax Officer, Companies District III, `E' Ward, Calcutta, who has been made opposite- party No. 3 in this rule, in the meantime filed an application before the Additional Chief Presidency Magistrate on September 21, 1964, under section 131(1) of the Income-tax Act, 1961, read with Order…
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