1990 (11) TMI 82

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....e was found in possession of Rs. 3,25,506 under section 101 read with section 102 of the Code of Criminal Procedure, and registered a case in Crime No. 262 of 1988 (AFIR No. 548 of 1988) and produced him before the XV Metropolitan Magistrate, Madras, on April 15, 1988. He also handed over the amount seized to the court and the said amount was credited to the criminal court deposit in that crime nu....

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....d Magistrate, on consideration of the materials available on record and on hearing the arguments of both sides, ordered the return of the amount to the Income-tax Department. Aggrieved by the order, the petitioner has come forward with the present action, invoking the inherent jurisdiction of this court, to set aside the order so passed by the learned Magistrate. Learned counsel for the petitio....

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....th sections 132 and 132A of the Act praying for the return of the amounts seized by the police and deposited in the court, as such money is the undisclosed income of the petitioner. The court passed an order only on such an application in ordering the return of the amount seized to the Income-tax Department. If the amount had been seized from the custody of the court by filing of requisition by th....