income tax
Published on 14 April 2025
Bihar Human Rights Commission's Findings on Rajendra Singh Case
Overview of Rajendra Singh Case by Bihar Human Rights Commission
The Bihar Human Rights Commission has issued findings concerning the treatment of Rajendra Singh during a search and seizure operation conducted by the Income Tax Department from September 8 to September 10, 2010. The Commission emphasizes that while officials may conduct lengthy operations, they must do so with utmost respect for the individual’s basic human rights.
Key Findings and Allegations
Rajendra Singh, owner of M/s Bhargo Saw Mill in Patna and a member of the Sikh minority community, filed a complaint alleging a violation of his human rights during the raid. He stated that officials from the Income Tax Department:
- Blocked all exits by closing the main gate.
- Confiscated mobile phones, preventing communication with others.
- Prohibited food preparation.
- Verbally abused family members, including female relatives.
- Disrespected religious sentiments by discarding cigarette butts and packs on sacred images.
- Denied access to restroom facilities.
- Threatened punitive action against him.
Following these allegations, a notice was issued to the Chief Commissioner of Income Tax, Bihar, and the case was referred to the Director General of Income Tax (Investigation) due to the nature of the operations conducted.
Examination of Procedures During the Raid
During a hearing on April 18, 2011, the applicant repeated his grievances in the presence of legal counsel and a representative from the Income Tax Department. Although the Income Tax representatives denied the allegations, the Commission noted the following:
- The applicant's claim of continuous interrogation for over 30 hours lacked adequate breaks, violating his rights.
- The operational timeframe spanned from 9:30 AM on September 8, 2010, to 9:20 PM on September 10, 2010.
- The inquiry conducted, particularly at odd hours up until 3:30 AM, was regarded as distressing and excessive.
Commission's Conclusion
The Commission acknowledges that officials have the discretion to conduct extended searches; however, it underscores the necessity of upholding the individual's dignity and rights throughout any search and seizure operation. Torturous practices, such as forcing individuals to remain awake during early morning hours without sufficient breaks, are unacceptable in any civilized society.
The Commission concludes that:
- Basic human rights, including dignity and freedom from mental and physical abuse, must be preserved.
- There has been a prima facie violation of Rajendra Singh's human rights by the income tax officials involved.
Consequently, the Income Tax Department is directed to ensure that future operations honor these fundamental rights, and that compensation is considered for Singh due to the violations experienced. The Department is requested to provide a justification for why monetary compensation should not be awarded to Singh, which will be recovered from the salaries of the officials involved under applicable legal provisions.
Copies of this order will be dispatched to the Chief Commissioner of Income Tax, Bihar, the Director General of Income Tax (Investigation) Bihar, and to the applicant.