https://www.taxtmi.com/caselaws?id=773379 Section 457 CrPC requires the criminal court to decide interim custody of seized property on the basis of the claimant's entitlement and the available ownership material. An Income Tax Department objection under Section 132A(1) of the Income-tax Act does not, by itself, bar release of property recovered in a criminal case. Where the applicant produced documents supporting ownership, including a Tahsildar certificate and title-related material, that claim had to be examined on merits rather than rejected solely on the tax objection. The order refusing custody was set aside and release of the seized articles was directed subject to satisfaction of the ownership documents. en-us Mon, 16 Jun 2025 00:00:00 +0530 Sat, 21 Jun 2025 08:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773379 Section 457 CrPC requires the criminal court to decide interim custody of seized property on the basis of the claimant's entitlement and the available ownership material. An Income Tax Department objection under Section 132A(1) of the Income-tax Act does not, by itself, bar release of property recovered in a criminal case. Where the applicant produced documents supporting ownership, including a Tahsildar certificate and title-related material, that claim had to be examined on merits rather than rejected solely on the tax objection. The order refusing custody was set aside and release of the seized articles was directed subject to satisfaction of the ownership documents. Case-Laws Income Tax Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773379