https://www.taxtmi.com/caselaws?id=8986 Money in court custody may still be proceeded against under the tax law where the police no longer need it for investigation or trial. A technical lapse in not first moving the Magistrate for permission, or in not following the preferred re-seizure procedure, does not by itself invalidate recovery if the statute otherwise authorises the revenue claim. The court treated the insistence on re-deposit as a formal requirement that would have defeated the department's lawful entitlement. The Magistrate's direction to deposit the amount in court was therefore set aside, and the income-tax authorities were allowed to retain the money subject to the assessee's rights under the Act. en-us Sat, 29 Apr 1972 00:00:00 +0530 Wed, 17 Jun 2009 20:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8986 Money in court custody may still be proceeded against under the tax law where the police no longer need it for investigation or trial. A technical lapse in not first moving the Magistrate for permission, or in not following the preferred re-seizure procedure, does not by itself invalidate recovery if the statute otherwise authorises the revenue claim. The court treated the insistence on re-deposit as a formal requirement that would have defeated the department's lawful entitlement. The Magistrate's direction to deposit the amount in court was therefore set aside, and the income-tax authorities were allowed to retain the money subject to the assessee's rights under the Act. Case-Laws Income Tax Sat, 29 Apr 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8986