https://www.taxtmi.com/caselaws?id=22658 Where police-seized money was produced before court, the Magistrate could order its return on an application under section 451 CrPC read with the income-tax provisions. The Madras High Court held that section 132A did not require interpretation of the word "authority" as including the court in this setting, because the case did not concern a requisition by the Income-tax Department for seizure from court custody. The Magistrate was competent to direct delivery of the property to the person lawfully entitled to custody, and the order returning the amount to the Department was upheld. en-us Tue, 20 Nov 1990 00:00:00 +0530 Sat, 12 Dec 2009 11:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22658 Where police-seized money was produced before court, the Magistrate could order its return on an application under section 451 CrPC read with the income-tax provisions. The Madras High Court held that section 132A did not require interpretation of the word "authority" as including the court in this setting, because the case did not concern a requisition by the Income-tax Department for seizure from court custody. The Magistrate was competent to direct delivery of the property to the person lawfully entitled to custody, and the order returning the amount to the Department was upheld. Case-Laws Income Tax Tue, 20 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22658