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Seizure of Cash During Election Ruled Unlawful; Refund Ordered with 10% Interest Due to Lack of Legal Sanction.
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....Seizure of cash in election - seizure itself was without sanction of law which is apparent from the fact that no F.I.R. or complaint was instituted - The illegality is perpetuated because the guidelines do not empower the authorities connected with conduct of the Elections to transfer money deposited in the Treasury to the Income Tax Department on their dictates - directed to refund with 10% interest....