Income Tax Search - Bihar HRC slams Department and proposes compensation to be recovered from salary of the officials
IN a recent order, Justice SN Sinha, Chairperson of the Bihar Human Rights Commission, came down heavily against the Income Tax Department for human rights violations during a search operation.
The Commission was of the view that the members of the raiding party may take their own time to conclude the search & seizure operations but such operations must be carried out keeping in view the basic human rights of the Individual. They have no right to cause physical and mental torture to him. If the officer-in-charge of the Interrogation/recording of statements wanted to continue with the process, he should have stopped the same at the proper time and resumed it next morning. But continuing the process without any break or interval at odd hours up to 3:30 AM, forcing the applicant and/ or his family members to remain awake when it is time to sleep was torturous act which and cannot be countenanced in a civilised society. It was violative of their rights relating to dignity of the individual and therefore violative of human rights. Even die-hard criminal offenders have certain human rights, which cannot be taken away. The applicant's position was not worse than that.
In the opinion of the Commission, the Income Tax Department should ensure that the search & seizure operations at large in future are carried out without violating one's basic human rights.
The Commission was prima facie satisfied that there has been violation of the applicant's human rights by the concerned officials of the Income Tax Department while continuing the search and seizure operations for which he is entitled to be monetarily compensated.
Having held, thus, the Commission gave an opportunity to the Department to submit its response as to why monetary compensation be not awarded to the applicant - recoverable from the salary of the concerned officials in accordance with law.
Copy of the Order was sent to the Chief Commissioner and DG, Investigation for their response, if any within four weeks.
If you remember, Justice Sinha was the President of CESTAT.