K. Jayaraman vs Income Tax Officer

Mohan, J.—I have heard Mr. B. Shantha Kumar, learned counsel for the petitioner, and learned standing counsel for the Income Tax

Department.

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......

Notwithstanding the fact that reasons have been recorded u/s 131(3)(b) of the Income Tax 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.

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 u/s 131 of the

Income Tax Act dated May 15, 1985, by the Income Tax Officer 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 Income Tax 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.