9911796707
TMI Blog1972 (4) TMI 6X X X X Extracts X X X X X X X X Extracts X X X X ..... er directing the Commissioner of Income-tax to return the amount seized to him - no such direction can be given - revision fails and the same is dismissed - - - - - Dated:- 7-4-1972 - Judge(s) : SOMASUNDARAM. JUDGMENT SOMASUNDARAM J.- On the 19th of November, 1970, the inspector of police attached to the P.I.B., C.I.D., Madras, stopped the bus No. MDJ. 4300 near Guindy and arrested one A. K. Ramu on suspicion under section 54 of the Criminal Procedure Code. He seized from him Rs. 1,12,000 (currency notes). Ramu, who was sent to court, was remanded to custody. Later, he was released on bail by the court on November 21, 1970. The amount seized was not sent to court. But, on the same day, it was taken away from the police station by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in this enquiry and the Commissioner has passed an order directing the return of Rs. 44,240 to the petitioner. The balance of the amount is now with him awaiting disposal as provided for in section 132A of the Income-tax Act. The Income-tax Officers have thus seized the amount under the authority conferred on them by the statute. They have powers to deal with the seizures and deposits under the provisions of that Act. The proceedings before the income-tax authorities are not criminal proceedings and the income-tax authority is not a court : Vide Balwant Singh v. Bharupal, Income-tax Officer. New Delhi. As pointed out by their Lordships of the Supreme Court in State of West Bengal v. Basak, this statutory power cannot be interfered with b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 561A of the Criminal Procedure Code. There are two kinds of properties that are dealt with under the Criminal Procedure Code, firstly, those that are seized by the police and produced before the court during enquiry or trial, and, secondly, those which are seized by the police and not produced during the enquiry or trial. The police are empowered to seize the properties during the course of the investigation. Section 523 enjoins a duty on them to report the matter to the Magistrate. If the property is produced before the court, the court is empowered to pass an order in respect of it under section 561 A or under section 517 of the Criminal Procedure Code. But, if the property is not produced before the court, but remains wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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