make or cause to be made extracts or copies therefrom,] (ia) [ impound and retain in his custody for such period as he thinks ... Provided that such income-tax authority shall not- (a) impound any books of account or other documents except after recording his reasons for so doing
Section 34 (w.e.f. 1.10.1975).] may impound and retain in its custody for such period as it thinks fit any books of account ... Section 2, for certain words (w.e.f. 1.4.1988).] shall not- (a) impound any books of account or other documents without recording his reasons
Grounds for refusing to grant passport--Whether the
power to impound passport arbitrary--"in general public
interest" if vague.
Principles of Natural Justice ... that it
was decided by the Government of India to impound her
passport under s. 10(3)(c) of the Act "in public interest
stock exchange or self-regulatory organisation from holding such position; (d) impound and retain the proceeds or securities in respect of any transaction which
outside the country, which orders regulating issue, suspension or impounding, and cancellation of passports directly affect, must be included in rights to "personal liberty ... could neither revive that overruled doctrine nor could we now hold that impounding or cancellation of a passport does not impinge upon and affect fundamental
Section 33 in The Indian Stamp Act, 1899
33. Examination and impounding of instruments.
(1) Every person having by law or consent of parties authority ... appears to him that such instrument is not duly stamped, impound the same (2) For that purpose every such person shall examine every instrument
The Maharashtra Stamp Act, 1958
MAHARASHTRA
India
The Maharashtra Stamp Act, 1958
Act 60 of
The Bombay Stamp Act, 1958
GUJARAT
India
The Bombay Stamp Act, 1958
Act 60 of
duly stamped. Chapter IV Instruments not duly stamped
33. Examination and impounding of instruments.
(1) Every person having by law or consent of parties authority ... appears to him that such instrument is not duly stamped, impound the same. (2) For that purpose every such person shall examine every instrument
counsel appearing for the appellant submitted that the power and
jurisdiction to impound the passport of any individual has to be exercised under the
Passports ... which reads as under:
(3) The passport authority may impound or cause to be impounded
or revoke a passport or travel document -
(e) if proceedings
