Madras H.C : I have heard Mr. B. Shantha Kumar, learned counsel for the petitioner, and learned standing counsel for the IT Department.

High Court Of Madras

K. Jayaraman vs. Income Tax Officer

Section 131

Mohan, J.

Writ Petn. No. 5259 of 1986

29th July, 1986

Counsel Appeared

B. Shantha Kumar, for the Petitioner : Mrs. Nalini Chidambaram, for the Respondent

MOHAN, J.:

I have heard Mr. B. Shantha Kumar, learned counsel for the petitioner, and learned standing counsel for the IT Department.

2. The writ is for mandamus for the following directions: ” …the petitioner herein prays that this hon’ble Court may be pleased to issue a direction directing the respondent herein to return the original will dated January 1, 1977, impounded by him in pursuance of his order dated May 15, 1985, to the petitioner forthwith by issue of a writ of mandamus or any other appropriate writ, direction or order and pass such further order or orders…… “

3. Notwithstanding the fact that reasons have been recorded under s. 131(3)(b) of the IT Act in the following manner : ” … There was a search operation in this case, during which a copy of this will was seized. Since it has been desirable to examine the original in detail, permission may be granted for retaining the same till April 30, 1986. “

4. I am of the view that the original will was called upon to be produced by the petitioner. That is evidenced from the very notice under s. 131 of the IT Act dated May 15, 1985, by the ITO, City Circle 1(2), Coimbatore. On the reverse of it, it is stated ” original of the will dated January 1, 1977 “. In so far as the IT Department has no jurisdiction to decide the truth or genuineness of the will, I see no justification for the retention of the will. However, a xerox copy could be taken. The original will to be returned to the petitioner on his furnishing an undertaking that he will produce the original will as and when called upon to do so. Subject to this, the writ petition is ordered. No costs.

[Citation : 172 ITR 447]

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