| Case ID |
2e3b3151-504b-4fcd-82f2-cf7b0b84c604 |
| Body |
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| Case Number |
CRIMINAL REVISION APPLICATION No. 206 OF 2009 |
| Decision Date |
Aug 04, 2009 |
| Hearing Date |
Aug 04, 2009 |
| Decision |
The revision application was allowed, quashing the order dated April 6, 2009, passed by the Metropolitan Magistrate. The court found that the Magistrate exceeded his powers in ordering the release of muddamal currency notes to the respondent when proceedings were initiated by the Department under Section 132A of the Income Tax Act. The court emphasized that the police authority is obliged to comply with the requisition issued by the authorized officer of the Department. The muddamal currency notes, which had been handed over to the complainant, were ordered to be returned to the Department within fifteen days. The court noted that a proper inquiry regarding the ownership and tax liability of the seized currency was necessary and that the learned Magistrate's order was a significant illegality. |
| Summary |
In the case of CRIMINAL REVISION APPLICATION No. 206 OF 2009, the Gujarat High Court addressed issues related to the seizure of currency notes under the Income Tax Act, 1961. The Deputy Director of Income Tax filed a revision against a Metropolitan Magistrate's order that improperly released seized currency notes to the complainant. The court ruled that the Magistrate acted beyond his authority and that the police were required to comply with the Income Tax Department's requisition. The decision underscores the importance of adhering to legal protocols in cases involving search and seizure, as well as the need for proper inquiry into tax liabilities. This case highlights the intersection of criminal law and tax law, emphasizing the responsibilities of law enforcement and judicial officers in maintaining the integrity of legal proceedings. |
| Court |
Gujarat High Court
|
| Entities Involved |
Not available
|
| Judges |
M.D. Shah, J.
|
| Lawyers |
Mrs. Mauna M. Bhatt for the Applicant,
K.P. Raval for Respondent,
S.N. Divetia for Respondent
|
| Petitioners |
Deputy Director of Income Tax (Investigation)
|
| Respondents |
State of Gujarat
|
| Citations |
2009 SLD 858,
(2009) 319 ITR 292
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Act, 1961
|
| Sections |
132A
|