Responsibility of a branch manager of a bank when he is served with an order u/s 132(3) of the Income Tax Act restraining operation in the bank account and locker by the Income-tax department.

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Responsibility of a branch manager of a bank when he is served with an order u/s 132(3) of the Income Tax Act restraining operation in the bank account and locker by the Income-tax department.

 

 

The Patna High Court in the case of HDFC Bank Vs DDIT(INV) Unit 2(2), Patna was dealing with a matter where even though an order u/s 132(3) was served on HDFC Bank Exhibition Road branch Patna in respect of Smt Sunita Khemka & Ors in pursuance of a search which was conducted on 05-10-2021, the branch manager and other officials allowed the operation of the locker on 9th November,2021.

 

On these facts FIR was registered on bank officials under various sections of Indian Penal Code.

On these facts the court refused to interfere in the criminal complaint on the pretext that that the Court cannot thwart an investigation into a cognizable offences which is the statutory right and duty of the police under the Code of Criminal Procedure.

 

The Court also cannot embark upon an enquiry as to the reliability or genuineness or otherwise of the allegations made in the FIR/complaint and quashing of a complaint/FIR should be an exception which is exercised sparingly with circumspection.

 

The Court also brushed aside arguments of the Bank that there was confusion in the letter which was sent by the Income-tax department.

 

The copy of the order is as under:

 

 

Attachments area

Locker

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