Gujarat Court March 1970 Judgments

Ramjubhai Kalidas Vs. I.G. Desai Income-tax Officer and ors. Overruled

Court: Gujarat

Reported in: [1971]80ITR721(Guj)

P.N. Bhagwati, C.J.1. These petitions raise a question as to the constitutional validity of sub-sections (1) (c) (iii) and (5) of section 132 of the Income-tax Act, 1961. To determine this question it is not necessary to refer to any facts and, therefore, we would have ordinarily refrained from reciting the facts giving rise to these petitions but there is also a subsidiary point raised by the petitioners and that calls for a statement of the facts. The facts of both the petitions are identical and we may, therefore, conveniently narrate the facts with reference to the first petition, namely, Special Civil Application No. 163 of 1970. One Amirbhai Alibhai was the owner of a shop situate in an important business locality in Ahmedabad. The petitioner, according to his case as set out in the petition, was carrying on business in gold and silver coated cotton threads as a licensee in this shop. On 22nd August, 1968, the officers of the Central Excise Department raided this shop and, as a r...