Petitioner is an assessee whose residence was searched under Section 132 of the Income Tax Act, (for short 'the Act') and certain documents were seized from his possession. The petitioner in the present proceedings, is concerned with Exts.P8 to P11 applications which sought for return of two documents being document Nos.1143 and 1144 of 2011 of SRO of Kozhikode., one of which is stated to be in the name of the petitioner's wife.
2. The learned Standing Counsel appearing for the Department, however contends that as per sub-section (8) of Section 132 of the Act, the Department is entitled to retain the document seized and under Section 132B, the Department is also entitled to recover the amounts due from the assessee from the assets which are covered by the aforesaid documents seized on search. The contention of the petitioner however, is that he is WP(C).14904/14 2 unable to get a permit for construction of a residential building in the said properties from the Local Self Government Institution for want of original title deeds. Though certified copies were issued, that did not enable the petitioner to get the permit from the Local Self Government Institution. It is in such circumstance, that the applications have been filed undertaking to provide sufficient security for the value of the properties covered by the aforesaid documents or for the dues pending against the petitioner in the block assessments conducted by the Income Tax Department.
3. Exts.P8 to P11 applications necessarily have to be considered. The applications, according to the learned Standing Counsel, are to be considered by the Commissioner of Income Tax (Central), Ernakulam who is the appropriate authority to consider such applications relating to search and seizure conducted under the Act, The Commissioner of Income Tax (Central), Ernakulam, is impleaded suo motu as the additional 4th WP(C).14904/14 3 respondent in the writ petition and the petitioner shall file fresh applications before the additional 4th respondent impleaded, who shall decide upon the issue of releasing the aforesaid documents, if sufficient security is offered to the satisfaction of the Commissioner. Needful in the matter shall be done within a period of one month from the date of receipt of a copy of this judgment.
Writ petition disposed of.
Sd/-
K.VINOD CHANDRAN,
Judge
Mrcs //True Copy//