Income Tax Raids - Recording of Statement till 3 AM on second day violates Human Rights: HC
PERHAPS you will remember that the Bihar Human Rights Commission had issued notices to the Income Tax department proposing to award monetary compensation (recoverable from the salary of the officers) to an assessee whose human rights were violated in the course of search and seizure. Please see - 10.06.2011.
The Income Tax Department was of course not amused and took the matter to the High Court in writ petition.
The High Court observed,
“One fact remains undisputed that the interrogation continued till 3.30 A.M. on the second night of search and seizure as per the own record of department. The search and seizure manual of the Income Tax does not prescribe any time limit for search and survey operation and the same may continue for days if required, but it has to be in keeping with the basic human rights and dignity of an individual. The purpose of the Act is to give effect to the process of execution of actions of executive and bureaucratic machinery in line of accepted standard of basic human rights, which are internationally recognized. The laws, and approach to law for its execution must conform to the charter of human values and dignity. Even a person accused of a serious offence has to be produced before the nearest Magistrate within 24 hours. There is no possible justification to continue interrogation and keep the respondent No.3 awake till 3 A.M. on the second night of search and interrogations. No reason has been assigned as to why the interrogations could not have been deferred till the morning of the next day. The officials could have continued with the interrogation on the next day in the morning after allowing respondent No.3 to retire at an appropriate time in the night.
The department would consider issuing appropriate instruction in future raids to record the duration of interrogation and breaks.
In the instant case, no reason has been assigned as to why it was absolutely imperative to continue with the interrogations at 3 A.M. on 10.9.2010, when search and seizure has commenced on 8.9.2010 at 9.30 A.M. Even if there were breaks and there were no continuous interrogation for 36 hours as held by Commission, still the department has no plausible excuse for making interrogations till odd hours of second night till 3 A.M.
As for compensation, the High Court quashed the notice as in the instant case, no opportunity was given to the officials to countenance the charge of violation of human rights.
In any case, overzealous raiding parties must realise that the raided party also has human dignity and that there are courts in this country.
We bring you the High Court judgement today.