20 for the last 5 years, in case of IB, as soon as the new quarterly statement is prepared, the old returns are destroyed for reasons of secrecy. The desirability of maintenance of uni-return and periodicity of these documents needs to be examined.” A. Directions of this Hon’ble Court in Wiretapping Judgment 23. Following such egregious instances, revealed by the investigations conducted by the CBI, this Hon’ble Court was pleased to issue the following directions in PUCL Wiretapping (supra): “35. We, therefore, order and direct as under: 1. An order for telephone-tapping in terms of Section 5(2) of the Act shall not be issued except by the Home Secretary, Government of India (Central Government) and Home Secretaries of the State Governments. In an urgent case the power may be delegated to an officer of the Home Department of the Government of India and the State Governments not below the rank of Joint Secretary. Copy of the order shall be sent to the Review Committee concerned within one week of the passing of the order. 2. The order shall require the person to whom it is addressed to intercept in the course of their transmission by means of a public telecommunication system, such communications as are described in the order. The order may also require the person to whom it is addressed to disclose the intercepted material to such persons and in such manner as are described in the order. 3. The matters to be taken into account in considering whether an order is necessary under Section 5(2) of the