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TMI Blog2017 (10) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... entertain the claim of the applicant for return of the gold ornaments. Considering that the applicant has been litigating for return of gold ornaments which are seized under the procedure of the Act and which was in active consideration initially before the Court of the Magistrate and thereafter before the Sessions Court, and lastly before this Court, it would be open for the applicant to prefer an application before the Department for return of the gold ornaments under the relevant provisions of the Act. The Department shall consider such an application, as per the provisions of I.T. Act, if preferred, within a period of one month hereof. If such an application is preferred, the Department is directed to consider the same, though such a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the income tax proceedings against the applicant and subsequent to the procedure under the Income Tax Act, 1961 (hereinafter referred to in short as 'the Act') the liability of the applicant has already crystallized. According to the learned Advocate for the applicant, gold ornaments of 1318 grams are required to be returned. It is also submitted that in the criminal complaint, the applicant has been discharged and even the adjudication of the income tax procedure has concluded and therefore, he is entitled to receive the muddamal articles, i.e. the gold ornaments of 1318 grams. 3. Learned Advocate for the Department submits that after adjudication of the procedure under the provisions of the Act, the Department launched criminal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Code') and possession under Section 357(5) of the Code. 6. Learned Advocate for the applicant curtailed his prayer to prayer A of the application for the purpose of return of gold ornaments. 7. Considering the rival submissions and proceedings before the Court of Magistrate in connection with discharge on one hand and disallowing the claim for return of the gold articles confirmed by the Court of Sessions in the revision, this Court is of the view that gold ornaments seized under the procedure initiated under the Act, particularly covered under the provisions relating to search and seizure in the facts of this case cannot be treated as muddamal articles. Hence, both the Courts have rightly declined to entertain the claim of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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