TaxTMI 
TaxTMI 
2017 (10) TMI 374
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....lic Prosecutor ORAL ORDER 1. This application is filed with the following main prayers :- "A. Therefore, petitioner Chandulal Jaiswal prays that ; gold ornaments 1318 gms, return to the petitioner forthwith in presence of court commissioner and gold smith who is chek? And also order to appoint court commissioner petitioner is ready to pay court commissioner fees as directed by this court, as ....
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....pplicant and subsequent to the procedure under the Income Tax Act, 1961 (hereinafter referred to in short as 'the Act') the liability of the applicant has already crystallized. According to the learned Advocate for the applicant, gold ornaments of 1318 grams are required to be returned. It is also submitted that in the criminal complaint, the applicant has been discharged and even the adju....
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....ment also referred to the relevant provisions under Part C of the Act, more particularly, Section 132 which refers to 'Search and Seizure' and the remedy mentioned therein, with regard to receiving back any seized articles which includes monies, bullion, jewellery etc. 5. The proceedings before the Magistrate Court came to an end by an order dated 16.06.2008 whereby the complaint against ....
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.... 7. Considering the rival submissions and proceedings before the Court of Magistrate in connection with discharge on one hand and disallowing the claim for return of the gold articles confirmed by the Court of Sessions in the revision, this Court is of the view that gold ornaments seized under the procedure initiated under the Act, particularly covered under the provisions relating to search and ....