https://www.taxtmi.com/caselaws?id=29072 Where seized currency and clothes are alleged to represent undisclosed income, the special procedure under the Income-tax Act prevails over the Magistrate's summary jurisdiction under section 457 CrPC. On a requisition under section 132A, the authority in custody of the assets must deliver them to the authorised Income-tax Officer, and the question of nature and ownership is to be examined in the statutory inquiry under section 132(5), not decided by the Magistrate. An order directing release to a private claimant was therefore treated as unlawful. en-us Fri, 09 Apr 1982 00:00:00 +0530 Wed, 10 Mar 2010 16:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29072 Where seized currency and clothes are alleged to represent undisclosed income, the special procedure under the Income-tax Act prevails over the Magistrate's summary jurisdiction under section 457 CrPC. On a requisition under section 132A, the authority in custody of the assets must deliver them to the authorised Income-tax Officer, and the question of nature and ownership is to be examined in the statutory inquiry under section 132(5), not decided by the Magistrate. An order directing release to a private claimant was therefore treated as unlawful. Case-Laws Income Tax Fri, 09 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29072