According to Parija, these raids (termed search and seizure operation under Section 132 of the Income Tax Act) were conducted only after the officials were sure of their information. The department is said to have been receiving complaints from various parents who had been allegedly asked to pay ``exorbitant donations'', unaccounted for in the records. ``We only conduct raids on business houses, and it is very rare that such searches are conducted on schools. And there is no penalty or prosecution in case the raid is successful, only a notice to file returns,'' he says. Sources say that in July a similar raid on a school had yielded Rs 100 lakh. That school is now filing returns amounting to crores.

``Each donation or contribution made towards an educational institution is exempted from income tax, if it is received properly on a voucher,'' said Parija, adding that this amount was unaccounted for and no receipts were found. ``Otherwise, we do not have a right to seize any cash,'' he said. In one of the cases, he disclosed that, the money had been accumulated after the sale of property. The principals of the schools were unavailable for comment. According to sources, Colonel Satsangi Kiran Memorial is said to have cancelled its winter vacations for a senior class and accepted Rs 3,500 extra for the tuition fee for that course. Sources also allege that St Mark's had been openly asking for a donation up to Rs 10,000 for admissions to pre-nursery and kindergarten classes. They also allege that this money was being used in the other `property and finance matters' that the proprietors are said to be running.