https://www.taxtmi.com/caselaws?id=37524 Property seized by police under the Code of Criminal Procedure remains within the criminal court's control for release and disposal under section 457. The Income-tax authorities could not lawfully issue a separate seizure warrant to take over articles already in police custody, because that would displace the statutory custody scheme under section 102. The seizure warrants were therefore without jurisdiction and were quashed, and the property was directed to be handed over to the police for production before the competent criminal court for appropriate orders. en-us Thu, 15 Feb 1979 00:00:00 +0530 Tue, 30 Mar 2010 13:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37524 Property seized by police under the Code of Criminal Procedure remains within the criminal court's control for release and disposal under section 457. The Income-tax authorities could not lawfully issue a separate seizure warrant to take over articles already in police custody, because that would displace the statutory custody scheme under section 102. The seizure warrants were therefore without jurisdiction and were quashed, and the property was directed to be handed over to the police for production before the competent criminal court for appropriate orders. Case-Laws Income Tax Thu, 15 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37524