https://www.taxtmi.com/caselaws?id=75514 Where a valid income-tax requisition for seized currency notes had been initiated and served, the special statutory machinery governed custody and release, and the criminal court could not invoke section 451 of the Code of Criminal Procedure to order release to the complainant. The police authority was under a statutory duty to hand over the currency notes to the Income-tax Department for completion of the departmental proceedings; retention or release to a private party after requisition was treated as unlawful. en-us Tue, 04 Aug 2009 00:00:00 +0530 Tue, 20 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75514 Where a valid income-tax requisition for seized currency notes had been initiated and served, the special statutory machinery governed custody and release, and the criminal court could not invoke section 451 of the Code of Criminal Procedure to order release to the complainant. The police authority was under a statutory duty to hand over the currency notes to the Income-tax Department for completion of the departmental proceedings; retention or release to a private party after requisition was treated as unlawful. Case-Laws Income Tax Tue, 04 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75514