https://www.taxtmi.com/caselaws?id=462999 An order determining interim custody and claimed ownership of seized cash and jewellery is an intermediate order, so revisional interference under Section 397 CrPC is available. Once a warrant of authorisation is issued under the Income-tax Act, 1961, the magistrate cannot direct release of the same property on supurdginama, because the income tax investigation regime has prior authority over the seized assets. The magistrate therefore lacked jurisdiction to override the authorised tax process and grant interim release of the seized property. en-us Fri, 24 Nov 2023 00:00:00 +0530 Wed, 30 Jul 2025 20:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462999 An order determining interim custody and claimed ownership of seized cash and jewellery is an intermediate order, so revisional interference under Section 397 CrPC is available. Once a warrant of authorisation is issued under the Income-tax Act, 1961, the magistrate cannot direct release of the same property on supurdginama, because the income tax investigation regime has prior authority over the seized assets. The magistrate therefore lacked jurisdiction to override the authorised tax process and grant interim release of the seized property. Case-Laws Indian Laws Fri, 24 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462999