https://www.taxtmi.com/caselaws?id=8786 Section 132(3) of the Income-tax Act is ancillary to a lawful search under section 132(1) and cannot be invoked where no search has been conducted by the authorised officer. On these facts, the properties were already seized by police and in court custody, so the statutory precondition for section 132(3) was absent. A prior order under section 523 of the Criminal Procedure Code had also directed release of the cash, no revision was filed, and that order had attained finality; the Magistrate was therefore functus officio on that issue. The revision could not obtain relief and failed. en-us Thu, 17 Nov 1966 00:00:00 +0530 Thu, 04 Jun 2009 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8786 Section 132(3) of the Income-tax Act is ancillary to a lawful search under section 132(1) and cannot be invoked where no search has been conducted by the authorised officer. On these facts, the properties were already seized by police and in court custody, so the statutory precondition for section 132(3) was absent. A prior order under section 523 of the Criminal Procedure Code had also directed release of the cash, no revision was filed, and that order had attained finality; the Magistrate was therefore functus officio on that issue. The revision could not obtain relief and failed. Case-Laws Income Tax Thu, 17 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8786