https://www.taxtmi.com/caselaws?id=15677 Police seizure of cash and silver under section 102 of the Code of Criminal Procedure is treated as an independent exercise of police power based on suspicion of offence, and inherent jurisdiction under section 482 is not a substitute for statutory remedies already pursued before the Magistrate and revisional court. Where the seized property has been taken over by the Income-tax Department under sections 132 and 132A of the Income-tax Act and an order under section 132(5) is available for challenge under the fiscal statute, the criminal court has no occasion to direct disposal of the property. Special statutory remedies, not section 482, govern such proceedings. en-us Wed, 04 Mar 1998 00:00:00 +0530 Wed, 26 Aug 2009 18:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15677 Police seizure of cash and silver under section 102 of the Code of Criminal Procedure is treated as an independent exercise of police power based on suspicion of offence, and inherent jurisdiction under section 482 is not a substitute for statutory remedies already pursued before the Magistrate and revisional court. Where the seized property has been taken over by the Income-tax Department under sections 132 and 132A of the Income-tax Act and an order under section 132(5) is available for challenge under the fiscal statute, the criminal court has no occasion to direct disposal of the property. Special statutory remedies, not section 482, govern such proceedings. Case-Laws Income Tax Wed, 04 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15677