Police-seized property remains under criminal court control; tax authorities cannot seize it again by separate warrant.

Property seized by police under the Code of Criminal Procedure remains within the criminal court's control for release and disposal under section 457. The Income-tax authorities could not lawfully issue a separate seizure warrant to take over articles already in police custody, because that would displace the statutory custody scheme under section 102. The seizure warrants were therefore without jurisdiction and were quashed, and the property was directed to be handed over to the police for production before the competent criminal court for appropriate orders.

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Issues: Whether the income-tax authorities could lawfully seize from police custody articles already seized by the police under the Code of Criminal Procedure.

Analysis: The articles were found to have been seized by the police as suspected stolen or objectionable property under the criminal procedure law, so their further custody and disposal were governed by the Code. Where property is seized by the police under section 102, its release and disposal must follow the order of the competent criminal court under section 457. Income-tax authorities cannot, by issuing a seizure warrant, displace that statutory custody and take over the property from police possession.

Conclusion: The seizure by the income-tax authorities was without jurisdiction and could not be sustained.

Final Conclusion: The seizure warrants were quashed and the property was directed to be handed over to the police for production before the competent criminal court for appropriate orders.

Ratio Decidendi: Property already seized by the police under the Code of Criminal Procedure remains subject to disposal by the competent criminal court, and tax authorities cannot lawfully seize it from police custody by a separate warrant.

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