9911796707
TMI Blog1972 (10) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... ohammed Kunhi is dismissed. - - - - - Dated:- 13-10-1972 - Judge(s) : MAHARAJAN. ORDER MAHARAJAN J. - The question that arises for consideration in this criminal revision is, who is entitled under section 523, Criminal Procedure Code, to the amount of cash seized from one Mohammed Koya on January 29, 1970 ? As Mohammed Koya arrived at the Madras Central Station at about 4.30 p.m. on that day by West Coast Express, the Inspector, Railway Police, searched him on suspicion and found on his person currency notes of the value of rupees one lakh. Suspecting him of commission of an offence cognizable by the police, the Inspector arrested him and produced him before the Second Presidency Magistrate, Madras, along with the amount seized. Moh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... words, the case of Mohammed Koya was that he was merely a carrier entrusted with the task of carrying the amount of rupees one lakh from Mangalore to Bombay for the purpose of payment of the same to the Southern India Trading Corporation on behalf of Kallatre Textorium, Mangalore. If really any monies were payable by Kallatre Textorium to the Southern India Trading Corporation, one would expect them to have sent it by means of a crossed cheque or a demand draft. The carriage of this huge amount by Mohammed Koya over several hundreds of miles was attended with evident risks. That Mohammed Kunhi should have resorted to this hazardous method of transporting the money has naturally enough aroused the suspicion of the income-tax department. Furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest at 9 per cent. per annum on the amount in case of delayed refund (vide section 243 of the Income-tax Act). It is true that the powers of seizure given to the Income-tax Officer might lead to harassment of innocent citizens if unreasonably exercised. But, Parliament in its wisdom has conferred such powers after taking care to see that such powers are not exercised unless authorised by the Director of Inspection or the Commissioner of Income-tax, and that too, if either of them has reason to believe that the article or thing to be seized represents either wholly or partly income or property which has not been disclosed for the purposes of the Indian Income-tax Act. Learned counsel for Mohammed Kunhi, the revision petitioner, advan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver possession of the property for any lawful purpose, and it is the duty of the court to hand it over to the officer if it does not require it for some lawful purpose : vide Bavajee Fakkir Mohammed v. State of Kerala, Krishnan Sukumaran v. Enforcement Officer, Cochin, Deputy Superintendent, Customs, Preventive, West Bengal v. Sitaram Navsaria and Enforcement Officer v. Sub-Inspector of Police. The second ground of attack is that the condition precedent for the seizure is the reasonable belief on the part of the Commissioner that the money sought to be seized represents either wholly or partly income which has not been disclosed for the purposes of the Indian Income-tax Act, and that such a condition precedent has not been fulfilled in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partly income or property which has not been disclosed for the purposes of the Indian Income-tax Act . . . . he may authorise any.... Income-tax Officer.... to- (i) enter and search any building or place where he has reason to suspect that such books of account, other documents, money, bullion, jewellery or other valuable article or thing are kept; (ii) break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising the powers conferred by clause (i) where the keys thereof are not available; (iii) seize any such books of account, other documents, money, bullion, jewellery or other valuable article or thing found as a result of such search;...." The argument is that as the discovery of money in court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be a captious and pernicious play on words to tell the Income-tax Officer, "You have, no doubt, the power of seizure; but you cannot exercise it unless you go though the physical motions of entering a building, searching it, breaking open the locks therein and then finding the thing you want to seize as a result of your searching efforts." It is conceivable that the thing to be seized is lying at the threshold of the building and without entering the building and searching and breaking open the locks, the Income-tax Officer may seize the thing straightaway. To say that such a seizure is illegal, because it is not the result of such a search as is contemplated in clauses (i) and (ii) of sub-section (1) of section 132 of the Act is to indulge ..... X X X X Extracts X X X X X X X X Extracts X X X X
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