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TMI Blog1966 (11) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... onnection with some criminal case pending before him for disposal. It appears that in connection with that criminal case a search was effected in the house of one Hadibandhu Das at Cuttack, on May 6, 1965, by the Special Police Establishment, Economic, Offences Wing, Calcutta, and in the course of that search the aforesaid cash including some coins, gold bars, ingots and ornaments were seized. Two days thereafter, on May 8, 1965, petition was filed on behalf of Hadibandhu Das before the learned Special Magistrate under section 523, Criminal Procedure Code, for the release of the properties seized in the course of the search. This application was disposed of by the order, dated May 11, 1965. Thereunder, the prosecution was, inter alia, dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and for this act of your honour's kindness the petitioners, as in duty bound, shall ever pray. R. C. Misra, By the Advocate 19-5-1965. " Along with that application there was also attached a copy of the order said to have been passed under section 132(3) of the Income-tax Act, 1961, as amended by the Income-tax (Amendment) Act, 1965. That order read as follows : " Whereas it has come to my knowledge that cash and currency of the value of Rs. 92,549.36 (Rupees ninety-two thousand five hundred and forty-nine, and thirty-six paise only) and gold bars and ingots weighing 44.09 tolas and gold ornaments weighing 182.36 tolas have been found in the house near Mangalabagh Police Station, Cuttack, of Hadibandhu Das of Cuttack, and it has be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Special Magistrate on hearing the objection raised on behalf of Hadibandhu Das disposed of that application by the order under revision. Section 132 of the Income-tax Act provides a special procedure for search and seizure to meet situations enumerated in clauses (a), (b) and (c) of its sub-section (1). That sub-section lays down that where the Director of Inspection or the Commissioner, in consequece of information in his possession, has reason to believe that any of the aforesaid situations exist, he may authorise any Deputy Director of Inspection, Inspecting Assistant Commissioner, Assistant Director of Inspection, or Income-tax Officer (hereinafter referred to as " the authorised officer ") to " (i) enter and search any building ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere any books of account or any of the other articles referred to therein, he is empowered to seize them if considered necessary. But it may so happen that some of the things found on search may be such as may not permit of seizure then and there. It is to meet such a situation that there is a special provision made in sub-section (3) for the service of an order by the authorised officer, if considered necessary, on the owner or the person who is in immediate possession or control of those articles, that he shall not remove, part with, or otherwise deal with them, except with the previous permission of such officer. In the present case, it is not disputed that there was at no stage any entry or search effected by the authorised officer in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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