MOHAMMED DILEEP vs. INCOME TAX DEPARTMENT
What did the High Court hold?
The High Court allowed the writ petition. It directed respondents 1 and 2 (Income Tax Department) to hand over the title documents to the petitioner. This was to be done upon obtaining a proper receipt from the petitioner and a bond from him. The bond would indemnify the Income Tax Department against any future claims that might be made by the 3rd respondent concerning the property or the documents. The Court noted that the 3rd respondent had chosen not to appear before the Court or be represented by counsel, which led the Court to infer that he had nothing to oppose the petitioner's claim. The revenue had no objection to handing over the documents to the petitioner, provided they were protected against future claims.
What were the facts?
The petitioner, Mohammed Dileep, filed a writ petition before the High Court of Kerala seeking the return of title documents of his property. He stated that these documents were seized by respondents 1 and 2 (Income Tax Department) during a raid on his house and office premises, and were entrusted to the 3rd respondent. The petitioner claimed ownership and sought the return of the documents, which the respondents had declined. The Income Tax Department, represented by its Standing Counsel, acknowledged that the title documents could be released but expressed a dilemma as they were seized from the 3rd respondent's house, despite being in the petitioner's name. The 3rd respondent did not appear before the Court.
What were the issues?
1. Whether the title documents seized from the 3rd respondent's premises, which belong to the petitioner, should be returned to the petitioner? (Question of law and fact, concerning property rights and seizure during investigation). Assessee's Contention: The petitioner argued that as the rightful owner, the title documents should be returned to him. He approached the respondents for their return, but they declined. Revenue's Contention: The Income Tax Department (respondents 1 and 2) stated that while the documents could be released, they were in a dilemma regarding to whom they should be released, as the documents were seized from the 3rd respondent's house, even though they were in the petitioner's name. They had no objection to releasing them to the petitioner if they were adequately protected against any future claims by the 3rd respondent.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT The petitioner says that title documents of his property - which was entrusted to the 3rd respondent - was seized from him by respondents 1 and 2, during raid on his house and office premises. He says that, however, since he is the owner of the property, the documents are liable to be returned to him; and therefore, that he approached the said respondents, who have, however, declined to accede to it. He says that he has, therefore, been constrained to approach this Court, through this writ petition.
Sri.Navaneeth N.Nath – learned Standing Counsel for respondents 1 and 2, submitted that though the title documents can be released by his clients, the question is, to whom it should be done. He explained that his clients are in a WP(C) NO. 30982 OF 2023 3 dilemma because, though the title documents are in the name of the petitioner, it was taken possession of from the house of the 3rd respondent.
I see from the records that even though summons from this Court has been validly served on the 3rd respondent, he has chosen not to be present in person or to be represented through counsel; thus inferentially guiding me to the impression that he has nothing to offer in opposition to the reliefs claimed by the petitioner. 4\. I, therefore, put it to Sri. Navaneeth N.Nath if, when the 3rd respondent, is refusing to even appear before this Court, his client would have any objection in the title documents been handed over to the petitioner. He answered that they impel no objection; but that they may WP(C) NO. 30982 OF 2023 4 be sufficiently protected, if any claim is to be made by the 3rd respondent in future. Taking note of the afore submissions, I allow this writ petition and direct respondents 1 and 2 to hand over the title documents in question to the petitioner, on proper receipt and on obtaining a Bond from him that he will hold them indemnified against any claim to be made against the property or the documents by the 3rd respondent in future.
DEVAN RAMACHANDRAN JUDGE SAS
WP(C) NO. 30982 OF 2023 5
Appendix — schedule of exhibits
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