UNION OF INDIA Vs. STATE OF KERALA

JUDGEMENT

(1.) This Crl. M.C. is filed by Union of India, Income Tax Department represented by the Deputy Director of Income Tax (Investigation), Income Tax Office, Kozhikod,being aggrieved by Annexure-C common order passed by the Judicial First Class Magistrate Court, Mananthavady in Crl. M.P. No. 384/2017 and Crl. M.P. No. 704/2017.

(2.) The facts leading to the said order are as follows:

(3.) In such circumstances, the petitioner herein submitted Crl.M.P. No. 704/2017 before the learned Magistrate under Sec. 451 of the Code of Criminal Procedure (Cr.PC). At the same time, the 2nd respondent herein submitted Crl. M.P. No. 384/2017 seeking the very same relief. The petitioner herein submitted a detailed objection to Crl. M.P. No. 384/2017. After hearing both sides, both the aforesaid claim petitions were disposed of by the learned Magistrate as per order dtd. 9/10/2017 which is produced in the Crl. M.C. as Annexure-C. As per the said order, Crl. M.P. No. 704/2017 filed by the petitioner herein was dismissed. The petition submitted by the 2nd respondent was allowed in part and the release of 70% of the amount was ordered in favour of the 2nd respondent herein upon furnishing a bank guarantee or security of immovable property for the said amount. This Crl. M.C. is filed challenging the aforesaid common order and praying for allowing the Crl. M.P. No. 704/2017 submitted by the petitioner herein.