RAJESH KUMAR Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner seeks to direct the 2 nd and 3rd respondents, who are the Principal Chief Commissioner of Income Tax and the Director General of Income Tax respectively, to return the amount in their custody which amount originally belongs to the petitioner, within a time limit to be stipulated by this court.

(2.) The petitioner states that he is a resident of Nemmara. To start a tile manufacturing unit, the petitioner withdrew a sum of ?7,85,000/- from his account with State Bank of India. The petitioner also borrowed a sum of ?1,75,000/- from one Mr. Krishnakumar. On 09.04.2018, the petitioner along with his employee Selvaraj proceeded to Coimbatore to purchase a machine for the manufacturing unit. The petitioner could not purchase the machine. Therefore, the petitioner proceeded to Salem from Coimbatore for some other business purpose and sent his employee Selvaraj along with the amount of ?10,00,000/- to Palakkad. While Mr. Selvaraj was travelling with the said amount, Excise officials seized the amount in his possession. The Excise officials handed over the amount to the local police. Crime No.384/2018 under Section 102 of the Code of Criminal Procedure, 1973 was registered.

(3.) The petitioner submitted an application under Section 451 Cr.P.C. before the Judicial First Class Magistrate's Court-I, Palakkad for return of the amount. The employee Selvaraj also filed a statement in the court stating that he has no objection in the amount being released to the petitioner. However, the learned Magistrate dismissed the application on the ground that in spite of the summons issued, Selvaraj had not turned up. Thereupon, the petitioner approached this Court with Crl.M.C. No.4581/2018. This Court directed the Magistrate to consider the application of the petitioner for return of money.