share of Income much more than whatever
mentioned in the impounded documents, Further the appellant has submilted the
sappartiig dacuments tp the AQ relating ... impounded document.
From the impounded documents and documents of actual transactions, if is very
much clear that the impounded documents & registers having entries relating
under:
(3) The passport authority may impound or cause to be impounded
or revoke a passport or travel document -
(e) if proceedings in respect ... property or document the said property or document is retained for some
period of time, then such retention amounts to impounding of the property
impound the same
during inspection. On account of this loophole, the inspecting officers
are not able to seize and impound the deficitly stamped documents ... empower the Inspecting Officers to enter any premises and seize the
documents and impound them."
[For a detailed Statement of Objects and Reasons
authority, he shall impound the document under Section 33
of the Stamp Act. The documents impounded under Section
33 are taken up for consideration under ... question of
any discretion being vested with the authority impounding
the document in the matter of collecting the duty. Once the
duty payable is ascertained
Kollam and Kottarakkara branches of the assessee
obtained through the documents impounded during the
survey and then adopting such figures for the assessment
year ... escaped income based on the
collections that were reflected in the impounded
documents and the differance between the figures
mentioned in those documents
VIDE ANN-A AND DIRECT THE LOWER COURT
TO SEND THE IMPOUNDED DOCUMENT TO THE DEPUTY
COMMISSIONER UNDER SECTION 37[2] FOR FURTHER ACTION ... party
fails to pay the penalty suggested by the court the
document impounded has to be sent to the
Collector for the purpose of taking
powers to
impound the document before admitting the
document.
11. There are two different circumstances
under the Stamp Act for impounding a document ... even if a
document is not impounded under Section 33 , the
Court is bound to impound the document when the
same is tendered
impounded and admitted in evidence by the impounding authority only after the duty and penalty levied is paid; and thirdly, where the document is impounded ... have in the normal course allowed the application and sent the document impounded to the Collector for levying allowing the stamp duty and penalty. Failure
miani§ for impounding, has directly impounded the
.,hy ailowing the said application only on the ground
document is not duly stamped. In some cases ... whether, the document is
admissible in evidence, or whether the document is irrelevant,
or the document requires the compliance of any provisionls._Vof
law. Payment
impounding the passport and that the passport authorities ought to have been approached for an order impounding the passports, if at all impounding ... cannot impound a passport. Though, no doubt Section 104 Cr.P.C states that the court may, if it thinks fit, impound any document
