| Case ID |
25262ae6-a0ef-4f4b-b54c-225a5dcb496c |
| Body |
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| Case Number |
CRIMINAL REVISION CASE No. 1608 OF 1970 |
| Decision Date |
Apr 07, 1972 |
| Hearing Date |
|
| Decision |
The court ruled that the statutory powers conferred on income-tax authorities to deal with seizures under section 132 of the Income-tax Act cannot be interfered with by the inherent powers of the court under section 561A of the Criminal Procedure Code. The petitioner’s application for the return of the seized amount was dismissed, as the income-tax authorities had acted under a valid warrant, and the matter was outside the court's jurisdiction since it did not constitute criminal proceedings. |
| Summary |
In the case of Mohanlal v. Income-tax Authorities, the Madras High Court dealt with the issue of whether the powers of income-tax authorities to seize property under the Income-tax Act could be challenged in court. The petitioner, Mohanlal, sought the return of currency notes seized by the police but later taken by income-tax officials under a warrant. The court held that since the seizure was conducted under statutory authority, the inherent powers of the court could not be invoked to interfere with that process. This case underscores the legal boundaries between criminal proceedings and statutory powers of investigation, emphasizing that income-tax proceedings are not criminal in nature. The decision is significant for understanding the separation of powers in legal proceedings and the limits of judicial intervention in administrative actions. |
| Court |
Madras High Court
|
| Entities Involved |
Income-tax Department,
Police Department
|
| Judges |
Somasundaram, J.
|
| Lawyers |
K. Ramaswami,
C. Jose Ukkur,
M.V. Kuriakku,
C.K. Venkatanarasimhan
|
| Petitioners |
Mohanlal
|
| Respondents |
|
| Citations |
1973 SLD 290,
(1973) 87 ITR 253
|
| Other Citations |
Balwant Singh v. Bharupal, ITO [1968] 70 ITR 89 (SC),
Basava Kom Dvamangouda Patil v. State of Mysore [1970] MLJ (Crl.) 804,
Emperor v. Nazir Ahmad AIR 1945 PC 18,
State of West Bengal v. Basak AIR 1963 SC 447
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
132,
523,
561A,
132(5),
132(7),
132A
|