https://www.taxtmi.com/caselaws?id=293025 Section 132(3) of the Income-tax Act is an ancillary power that can be used only after an entry, search and discovery under Section 132(1); where no authorised search occurred and the goods were seized by police in a criminal case, the statutory condition for invoking Section 132(3) was absent. The document also states that once cash already dealt with by a final, unchallenged order under Section 523 of the Criminal Procedure Code had been released, the Special Magistrate became functus officio and could not entertain a later application concerning the same property. The discussion therefore concludes that the subsequent application was not maintainable. en-us Thu, 17 Nov 1966 00:00:00 +0530 Tue, 19 Jan 2021 16:24:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293025 Section 132(3) of the Income-tax Act is an ancillary power that can be used only after an entry, search and discovery under Section 132(1); where no authorised search occurred and the goods were seized by police in a criminal case, the statutory condition for invoking Section 132(3) was absent. The document also states that once cash already dealt with by a final, unchallenged order under Section 523 of the Criminal Procedure Code had been released, the Special Magistrate became functus officio and could not entertain a later application concerning the same property. The discussion therefore concludes that the subsequent application was not maintainable. Case-Laws Income Tax Thu, 17 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293025