9911796707
TMI Blog1990 (11) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... 102 of the Code of Criminal Procedure, and registered a case in Crime No. 262 of 1988 (AFIR No. 548 of 1988) and produced him before the XV Metropolitan Magistrate, Madras, on April 15, 1988. He also handed over the amount seized to the court and the said amount was credited to the criminal court deposit in that crime number. On his arrest, the said Sadhashiv Rao is stated to have given a statemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the arguments of both sides, ordered the return of the amount to the Income-tax Department. Aggrieved by the order, the petitioner has come forward with the present action, invoking the inherent jurisdiction of this court, to set aside the order so passed by the learned Magistrate. Learned counsel for the petitioner started his arguments in a flamboyant style by stating that the income-tax aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the police and deposited in the court, as such money is the undisclosed income of the petitioner. The court passed an order only on such an application in ordering the return of the amount seized to the Income-tax Department. If the amount had been seized from the custody of the court by filing of requisition by the Assistant Director of Inspection, the matter has to be looked at from a different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocedure Code, respecting the return of the property seized and produced before the court to person entitled to possession of the property seized. The income-tax authorities, in the eye of law, can be construed as the person entitled to seize and to have custody of the property in the shape of undisclosed income. In this view of the matter, the petition deserves to be dismissed and is hereby dism ..... X X X X Extracts X X X X X X X X Extracts X X X X
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