TaxTMI 
TaxTMI 
TaxTMI 
2023 (4) TMI 1004
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....d the order dated 26.04.2019, passed by learned Judicial Magistrate, Khairwada, District Udaipur in Complaint No.1/2018 of Police Station Khairwada, District Udaipur by which the seized currency was refused to be handed over to the petitioner. 2. Succinctly stated, the facts of the case are that a sum of Rs.47,00,000/-, which was being carried by one Sh. Vasudeo Chaubisa, an employee of the Firm of the petitioner, was seized by the Police, being a suspected property, near Khairwada Toll Plaza on 09.10.2018 under Section 102 Cr.P.C. An application for release of the said amount was filed by the petitioner before the learned Judicial Magistrate, Khairwada, District Udaipur stating that the said amount belongs to him and the same has been dis....
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....sessed by Vasudeo Chaubisa was disclosed. Thus, the learned courts below have committed error in refusing to hand over the seized currency to the petitioner by the impugned orders. 4. It is further submitted that in the present case, neither there was any allegation of suspicion of the currency being stolen, or was there any suspicion that some offence has been committed. Thus, in absence of any such position, the courts below were legally required to hand over the custody of the seized currency of Rs.47 lacs to the petitioner. 5. Furthermore, it appears that both the courts below while proceeding to pass impugned orders have kept in consideration the letter dated 24.10.2018 given before the learned trial court by the Deputy Director, Inc....
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....ent No.2-Income Tax Department has vehemently opposed the prayer made by the counsel for the petitioner and submitted that warrant under Section 132-A(1) of Income Tax Act has already been issued to the petitioner in respect of the seized currency and subsequent assessment proceeding is still pending in this case, therefore, the seized currency may not be released in favour of the petitioner. 8. Heard learned counsel for the parties and perused the impugned orders as well as material available on record. 9. Hon'ble Supreme Court in the case of Sunderbhai Ambalal Desai Vs. State of Gujarat reported in 2002 (10) SCC 283 has issued detailed directions while referred to Sections 451 and 457 of the Code of Criminal Procedure, which reads as un....
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....ined in the custody of the Court or of the police for any time longer than what is absolutely necessary. As the seizure of the property by the police amounts to a clear entrustment of the property to a Government servant, the idea is that the property should be restored to the original owner after the necessity to retain its ceases. It is manifest that there may be two stages when the property may be returned to the owner. In the first place it may be returned during any inquire or trial. This may particularly be necessary where the property concerned is subject to speedy or natural decay. There may be other compelling reasons also which may justify the disposal of the property to the owner or otherwise in the interest of justice. The Hi....
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....ubmission requires to be accepted. In such cases, Magistrate should pass appropriate orders as contemplated under Section 451 Cr.P.C. at the earliest. 12. For this purpose, if material on record indicates that such articles belong to the complainant at whose house theft, robbery or dacoity has taken place, then seized articles be handed over to the complainant after:-- (1) preparing detailed proper panchnama of such articles; (2) taking photographs of such articles and a bond that such articles would be produced if required at the time of trial; and (3) after taking proper security. 13. For this purpose, the Court may follow the procedure of recording such evidence, as it thinks necessary, as provided under Section 451 Cr.P.C....
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....rs to have been committed or which appears to have been used for the commission of any offence, and therefore, the release of vehicle/article/currency notes under Section 451 Cr.P.C. cannot be restricted merely on account of the fact that they were used for commission of any offence. 11. Furthermore, in the aforecited precedent law, the Hon'ble Apex Court has held that the court should pass appropriate orders immediately and the articles should not be kept for a long time at the police station, and the procedure for disposal of the seized valuable articles, currency notes, vehicles, seized liquor and narcotic drugs has been laid down therein. 12. In the present case, currency of Rs.47 lacs were recovered by the Police under Section 10....