Raj Kumar Sharma vs Secretary, Government of India

Jawahar Lal Gupta, J.

On 20-11-1997, the Income Tax authorities conducted a raid to ascertain the assets of the petitioner''s son Suresh Sharma. Certain records relating to the petitioner were also taken into possession. The petitioner has approached this court with the prayer that a writ in the nature of mandamus be issued directing the respondents to return all the original documents ''relating to the house of petitioner along with National Saving Certificates seized by them during search and seizure............'' Notice of motion was issued.

The counsels for the parties have been heard.

It is not disputed that National Saving Certificates as also certain other documents were seized by the respondents. Some of the certificates have already matured. The total original value of the certificates seized from the petitioner is stated to be Rs. 8,100. We are satisfied that these certificates should be returned to the petitioner as the department will not in any event be able to encash them.

Mr. Mittal submits that the original documents relating to the petitioner''s House No. 3094, Sector 21D, Chandigarh should also be released, Mr. Sawhney states on instructions from Mr. N.K. Saini, Assistant Commissioner, Chandigarh, that the title deeds are not in the custody of the department.

In view of the above situation, we consider it appropriate to direct that the respondents shall allow the petitioner or his representative to inspect all the documents. If he finds any document relating to the title in the property, viz. House No. 3094, Sector 21D, Chandigarh, the authority shall release it to the petitioner. However, a photocopy of the original documents which may be got certified from the petitioner shall be retained on the file.

No other point has been raised.

The writ petition is disposed of in the above terms. No costs.