1979 (2) TMI 80

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..... it case, a tin box and two hand bags, one of them being empty. These contained cash, ornaments, jewellery and some watches. The said articles were taken to Sanawar because the petitioner thought that in the conditions prevailing then, the articles would be safe with the said Bursar. Five weeks later, the petitioner went to Shri Gore for the return of the four articles which had been deposited with him. Shri Gore did not return the articles and the matter was discussed between the petitioner, Shri Gore and the Headmaster of the School. The Headmaster postponed the delivery of the articles to 15th November, 1974. On 14th November, 1974, the Headmaster got into touch with the Superintendent of Police, Solan, and consequently, S.H.O., Solan, .....

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..... ties should be held to be without jurisdiction and the articles so seized by the income-tax authorities should be directed to be returned to S.H.O. Police Station, Solan, who be directed to proceed to take steps to obtain orders from a court of competent jurisdiction regarding the articles in question, in accordance with law. In para. 8 of the return filed on behalf of respondents Nos. 1 and 2, it has been specifically averred that on 16th November, 1974, the Superintendent of Police, Solan District, informed respondent No. 2 that certain smuggled goods and objectionable articles left by the petitioner in the premises of the Lawrence School at Sanawar in suspicious circumstances, had been seized by the police which was holding 6.75 kgs. g .....

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..... ous circumstances and that they are suspected to be smuggled goods and objectionable articles. It cannot be disputed that if an S.H.O. gets information about some articles which are suspected to be stolen or regarding which some offence is suspected to have been committed, he is entitled to seize the said articles under the provisions of s. 102 of the Code. The articles so seized, then shall have to be disposed of in accordance with the orders of a court of competent jurisdiction under s. 457 of the Code. In Ramesh Chander's case [1974] 93 ITR 450 (Punj), this court examined the question of seizure from the police possession in detail and came to the conclusion that if the seizure by the police is under the provisions of the Code of Crimina .....

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