https://www.taxtmi.com/caselaws?id=28277 Property seized by police and deposited in the treasury under a criminal court's order remained in judicial custody, so the revenue could not invoke section 132A of the Income-tax Act, 1961 to requisition it by directing the treasury officer. The provision did not permit an executive override of the court's control or release of property in derogation of judicial orders. The proper course was to seek release before the criminal court having custody. The requisition and consequential directions were therefore invalid and quashed, and the writ petition succeeded. en-us Tue, 20 Dec 1983 00:00:00 +0530 Sat, 20 Feb 2010 11:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28277 Property seized by police and deposited in the treasury under a criminal court's order remained in judicial custody, so the revenue could not invoke section 132A of the Income-tax Act, 1961 to requisition it by directing the treasury officer. The provision did not permit an executive override of the court's control or release of property in derogation of judicial orders. The proper course was to seek release before the criminal court having custody. The requisition and consequential directions were therefore invalid and quashed, and the writ petition succeeded. Case-Laws Income Tax Tue, 20 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28277