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Issues: Whether the seized cash could be released under Section 451 of the Code of Criminal Procedure and, if so, to whom it should be delivered.
Analysis: The cash was no longer required to be retained in police custody once the Income Tax investigation and verification showed that it had been withdrawn from the bank account of the BJP, West Bengal Unit and stood accounted for in the relevant cash records. Section 451 of the Code of Criminal Procedure permits the criminal court to pass appropriate orders for the proper custody of property pending inquiry or trial, and seized currency should not ordinarily remain in custody for an unduly long period. In light of the investigation report and the supporting bank and cash-book materials, continued retention of the seized money with the authorities was unwarranted.
Conclusion: The seized cash was directed to be deposited in the account of the BJP, West Bengal Unit, and the petition was disposed of with that direction.