https://www.taxtmi.com/caselaws?id=160079 A statutory tribunal cannot revive jurisdiction after finally disposing of a release application and cannot use incidental or contempt powers to interfere with a criminal proceeding or order release of seized goods and vehicles. Where the enabling statute confines jurisdiction to tax matters and expressly excludes proceedings triable by criminal courts, the tribunal becomes functus officio once the main matter ends. Any issue concerning the genuineness of the criminal prosecution and release of property in that context lies with the criminal court seized of the case. The impugned release direction was therefore quashed. en-us Mon, 03 Apr 2000 00:00:00 +0530 Mon, 09 Dec 2013 12:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160079 A statutory tribunal cannot revive jurisdiction after finally disposing of a release application and cannot use incidental or contempt powers to interfere with a criminal proceeding or order release of seized goods and vehicles. Where the enabling statute confines jurisdiction to tax matters and expressly excludes proceedings triable by criminal courts, the tribunal becomes functus officio once the main matter ends. Any issue concerning the genuineness of the criminal prosecution and release of property in that context lies with the criminal court seized of the case. The impugned release direction was therefore quashed. Case-Laws VAT and Sales Tax Mon, 03 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160079