9911796707
TMI Blog1998 (3) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... cepted applicants Nos. 2 to 4, namely, Kalyansingh, Ashok and Vishwanath, near Sailana and recovered 15 kgs. of silver and cash amount of Rs. 8 lakhs from their possession. The enquiries revealed that the seized property belonged to applicant No. 1, Dineshchandra Dave, a businessman of Indore dealing in silver and gold. He is also an assessee under the Income-tax Act. He made an application to the CJM, Ratlam, for return of the seized property on supurdgi. His application was rejected by the CJM on June 23, 1994. His revision against the said order preferred in the Sessions Court as also the petition made under section 482 of the Criminal Procedure Code, before this court, were also dismissed vide orders dated December 5, 1994 and April 20, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... property under section 102 of the Criminal Procedure Code, and reported the seizure to the magistrate, page 783 could not have handed over the property to the Income-tax Department without orders of the magistrate. Reliance has been placed on a Supreme Court decision in J. R. Malhotra v. Addl. Sessions Judge, AIR 1976 SC 219. I am not persuaded by the arguments and the ratio in J. R. Malhotra's case, AIR 1976 SC 219, I am afraid, is not available to the applicants in the instant case. In that case the seizure of property by the Income-tax authorities was held to be invalid by the High Court and the property was further required in connection with a criminal case. Under section 102 of the Criminal Procedure Code, any police officer may sei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... property under the Code of Criminal Procedure. This court in Union of India v. P. S. Janakganj [1990] JLJ 734, has under a similar fact situation, held : "According to us, the police officer, who had seized the money from respondent No. 3, on being served with the order of the income-tax authority and warrant of authorisation, and for the matter the learned magistrate also suffered statutory handicap to deal with the money in any other manner than as contemplated under the special law enacted as aforesaid. Be it noted in this connection that the police had not registered any crime against respondent No. 3 and the Income-tax Department on being apprised of the seizure had laid claim to that money and to custody thereof in accordance wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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