easily known where
the documents are, by enquiring about the
whereabouts of the documents with the ADIT
(Inv.) Calicut who impounded the documents
and then ... have
the documents, to release the same and writing
to his own assessing officer at Tirur for copies of
the documents impounded only after receipt
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
duly stamped, he may impound the same. The expression 'impound' only means taking possession of the document for being held in custody ... differently, mere production of the document in contra-distinction to tender the document in evidence is not sufficient to impound the document chargeable with duty
acted correctly in
impounding the document and then refusing to return the
document on the ground that it stand impounded.
10. Section ... presenting the document either
to pay that fee or to seek return of the document without
getting it registered. Obviously when a document remains
unregistered
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
application for the return of the document. However, the document was not returned and the same was impounded by the learned Munsiff ... review the order passed by the court impounding the document.
2. The short question that arises for consideration is whether the order of the learned
produce books of
account and other original documents, petitioner produced various
documents which were impounded under Section 131(3) of the Act.
Subsequently, petitioner filed ... retention of
documents under Section 132(8) , the principle laid down therein
applies in all its rigour to the documents impounded under Section
provisions contained in the Kerala Stamp Act with regard to the impounding of document and imposition of penalty. According to Section 33 of the Kerala ... document was not marked in evidence. But the learned Munsiff impounded the document and made a requisition to the District Collector to recover the amount
thus:
(3) The passport authority may
impound or cause to be impounded or
revoke a passport or travel document,-
................................
(e) if proceedings in respect ... thus:
(3) The passport authority may
impound or cause to be impounded or
revoke a passport or travel document,-
.................................
(h) if it is brought
cannot impound a passport despite section 104 of Cr.P.C.,
as the said provision will enable the court to impound any document
or thing ... cannot impound a passport.
Though, no doubt, Section 104 Cr.P.C. states that the Court may,
if it thinks fit, impound any document
