TaxTMI 
TaxTMI 
1966 (11) TMI 95
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....ts weighing 44.39 tolas and gold ornaments weighing 182'36 tolas which were seized in connection with some criminal case pending before him for disposal. 2. It appears that in connection with that criminal case a search was effected in the house of one Hadibandhu Das at Cuttack, on May 6, 1965, by the Special Police Establishment, Economic Offences Wing, Calcutta, and in the course of that search the aforesaid cash including some coins, gold bars, ingots and ornaments were seized. Two days thereafter, on May 8, 1965, petition was filed on behalf of Hadibandhu Das before the learned Special Magistrate under section 523, Criminal Procedure Code, for the release of the properties seized in the course of the search. This application was ....
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....that the hon'ble court be pleased to take cognizance of this situation and pass suitable orders for the safe upkeep of the properties in question and for this act of your honour's kindness the petitioners, as in duty bound, shall ever pray. R.C. Misra, By the Advocate 19-5-1965. " Along with that application there was also attached a copy of the order said to have been passed under Section 132(3) of the Income Tax Act, 1961, as amended by the Income Tax (Amendment) Act, 1965. That order read as follows: " Whereas it has come to my knowledge that cash and currency of the value of Rs. 92,549.36 (Rupees ninety-two thousand five hundred and forty-nine, and thirty-six paise only) and gold bars....
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.... years and shall also be liable to fine.' (Sd.) E. V. Rao Naidu, Inspecting Assistant Commissioner of Income Tax, Cuttack Range, (Authorised Officer) Memo. No. Con. No. 65-66/267 Dated Cuttack the 19th May, 1965. To Shri Hadibandhu Das, Mangalabagh, Cuttack C/o. Superintendent of Jail, Puri, for compliance E.V.R. Naidu, Inspecting Assistant Commissioner " The learned Special Magistrate on hearing the objection raised on behalf of Hadibandhu Das disposed of that application by the order under revision. ....
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.... or the person who is in immediate possession or control thereof, that he shall not remove, part with, or otherwise deal with it, except with the previous permission of such officer and such officer may take such steps as may be necessary for ensuring compliance with this sub-section. " A careful reading of Sub-section (1) makes it unambiguously clear that the stage of seizure as provided in its Clause (iii) comes only after entry and search, as provided in Clause (i): in other words when the authorised officer has entered into a building or place referred to in Clause (i) of Subsection (1) and as a result of such entry has found there any books of account or any of the other articles referred to therein, he is empowered to seize them if....