https://www.taxtmi.com/caselaws?id=414811 Property attached under Sections 83 to 85 of the Code of Criminal Procedure is intended to secure the appearance of a proclaimed person, not to impose permanent forfeiture. Section 85(3) prescribes a two-year period, but that limit is not absolute where sufficient cause explains the delay. On the stated facts, the property remained under attachment in civil proceedings until October 2019, which materially explained the later application for release and restoration. The application therefore could not be rejected merely for being filed beyond two years and had to be examined on merits. en-us Tue, 16 Nov 2021 00:00:00 +0530 Thu, 18 Nov 2021 06:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414811 Property attached under Sections 83 to 85 of the Code of Criminal Procedure is intended to secure the appearance of a proclaimed person, not to impose permanent forfeiture. Section 85(3) prescribes a two-year period, but that limit is not absolute where sufficient cause explains the delay. On the stated facts, the property remained under attachment in civil proceedings until October 2019, which materially explained the later application for release and restoration. The application therefore could not be rejected merely for being filed beyond two years and had to be examined on merits. Case-Laws Indian Laws Tue, 16 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414811