https://www.taxtmi.com/caselaws?id=29213 Section 226(4) of the Income-tax Act permits the Income-tax Officer to seek payment only from money in court custody that belongs to the assessee. Where seized money is not proved to be the assessee's property and is treated as criminal case property, the criminal court must deal with it under section 452 of the Code of Criminal Procedure, 1973. A later tax demand does not convert such case property into money belonging to the assessee for section 226(4) purposes. The Department therefore had no entitlement to the seized money, and confiscation of the property to the State was upheld. en-us Mon, 26 Nov 1979 00:00:00 +0530 Thu, 11 Mar 2010 14:11:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29213 Section 226(4) of the Income-tax Act permits the Income-tax Officer to seek payment only from money in court custody that belongs to the assessee. Where seized money is not proved to be the assessee's property and is treated as criminal case property, the criminal court must deal with it under section 452 of the Code of Criminal Procedure, 1973. A later tax demand does not convert such case property into money belonging to the assessee for section 226(4) purposes. The Department therefore had no entitlement to the seized money, and confiscation of the property to the State was upheld. Case-Laws Income Tax Mon, 26 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29213