https://www.taxtmi.com/caselaws?id=15800 Section 132A of the Income-tax Act cannot be used to requisition assets already in the custody of a criminal court through police seizure. Where gold was seized by police and then treated as under Magistrate's custody, the Sub-Inspector held it on behalf of the court, so the Department had no jurisdiction to issue a requisition against that custody. The proper course was to seek release of the property from the competent criminal court in accordance with law. The Kerala HC held that both the warrant under section 132A and the seizure from court custody were without jurisdiction, and the earlier decision relied on did not determine this jurisdictional question. en-us Mon, 23 Nov 1998 00:00:00 +0530 Sat, 29 Aug 2009 11:42:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15800 Section 132A of the Income-tax Act cannot be used to requisition assets already in the custody of a criminal court through police seizure. Where gold was seized by police and then treated as under Magistrate's custody, the Sub-Inspector held it on behalf of the court, so the Department had no jurisdiction to issue a requisition against that custody. The proper course was to seek release of the property from the competent criminal court in accordance with law. The Kerala HC held that both the warrant under section 132A and the seizure from court custody were without jurisdiction, and the earlier decision relied on did not determine this jurisdictional question. Case-Laws Income Tax Mon, 23 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15800