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of <h1>High Court rules on challenge over seized cash ownership & directs Income Tax Department to submit official report.</h1> The High Court of Calcutta addressed a challenge against the refusal to return seized cash allegedly belonging to a political party. The petitioner ... Seeking return of the seized cash - rejection on the ground that the seized cash belong to Bharatiya Janata Party and the petitioner was duly authorised for collection of the same and that needs to be returned - HELD THAT:- Let this report received on the E-mail of Mr. Dhiraj Trivedi, learned advocate for the Income Tax Department be kept on record. However, Income Tax Department will submit such report by way of an affidavit within a week. A copy of the affidavit with a report be served on the parties. Let the matter appear next Friday (13.08.2021). Issues:1. Challenge to order rejecting return of seized cash2. Authorization for collection of cash3. Allegation of being a mere carrier4. Report from Income Tax Department5. Submission of report by Income Tax DepartmentAnalysis:The judgment delivered by the High Court of Calcutta pertains to a challenge against an order refusing the return of seized cash, which was alleged to belong to a political party. The petitioner claimed to have been authorized to collect the cash by a political advisor and State Treasurer. The State argued that the petitioner was merely a carrier and highlighted the absence of a report from the Income Tax Department regarding the seized money.Regarding the report from the Income Tax Department, it was revealed that a significant amount of cash was withdrawn from the Bharatiya Janata Party's cash book on the day of seizure. The report indicated an opening balance, a withdrawal of a specific amount supported by documents, and a matching sum to the seized cash. The court directed the Income Tax Department to submit the report officially as an affidavit within a week, ensuring all parties receive a copy.The judgment scheduled the next appearance for the matter on a specific date, allowing time for the Income Tax Department to provide the necessary report and affidavit. The court's decision to keep the report on record and request an official submission demonstrates a meticulous approach to handling the evidence presented in the case. The detailed analysis of the financial transactions and the involvement of the Income Tax Department adds a layer of complexity to the legal proceedings, emphasizing the importance of official documentation and verification in such matters.
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