Search-seized gold ornaments under income-tax law were not treated as muddamal property, and return was refused.

Gold ornaments seized in income-tax search and seizure proceedings were held not to be ordinary muddamal articles capable of automatic return on the applicant's request. The Court noted that the Magistrate had already ed the claim for return and that refusal had been affirmed on appeal. On the facts, the statutory character of the seizure under the Income-tax Act distinguished the ornaments from typical muddamal property, and the concurrent findings below disclosed no error requiring interference. The application for return of the ornaments was therefore dismissed.

---

---

Issues: Whether gold ornaments seized in income-tax proceedings could be treated as muddamal articles and ordered to be returned to the applicant.

Analysis: The seized ornaments arose out of search and seizure proceedings under the Income-tax Act, 1961. The Court noted that the applicant's claim for return of the ornaments had already been declined by the Magistrate and that refusal had been affirmed in appeal. On the facts, ornaments seized under the statutory income-tax search and seizure mechanism could not be treated as ordinary muddamal articles in the manner contended. The concurrent findings below did not disclose any error warranting interference.

Conclusion: The claim for return of the gold ornaments was rejected and the application was dismissed.

---