ASHISH LAL Vs. ALI MAMAD SALE MAMAD BAFAN

JUDGEMENT

(1.) This petition has been preferred under Articles 226 and 227 of the Constitution of India essentially seeking direction by quashing and setting aside the order dtd. 31/7/2021 passed by the learned Additional Sessions Judge, Bhuj only to the limited extent that the muddamal amount of Rs.12,67,000.00 shall be handed over to the Income Tax Department, which was seized in pursuance of the FIR bearing C.R.No.3225 of 2018 registered at Bhuj City 'B' Division Police Station, Kutch, for the offence punishable under Ss. 504, 506(2) and 114 of the Indian Penal Code, 1860 and under Sec. 42(a) of the Money Lenders Act and under Sec. 30 of the Arms Act and under Sec. 135 of the Gujarat Police Act.

(2.) Heard learned advocate for the petitioner and learned APP for the respondent - State.

(3.) Learned advocate for the petitioner submits that respondent no.1 preferred an application under Sec. 451 of the Cr.P.C. claiming muddamal before the learned Chief Judicial Magistrate, Bhuj and meanwhile, the petitioner department issued a warrant dtd. 10/10/2018 under Sec. 132A of the Act to the Investigating Officer to hand over the muddamal to the petitioner. The learned Chief Judicial Magistrate was pleased to allow to handover the said muddamal to the respondent no.1 vide order dtd. 19/6/2019. Against the said order, the petitioner department preferred Criminal Revision Application before the learned Additional Sessions Judge, Bhuj- Kutch. The learned Additional Sessions Judge, Bhuj-Kutch was pleased to ordered respondent no.1 to deposit back the amount of Rs.12,67,000.00 with the Court of learned Chief Judicial Magistrate and also directed the learned Court to make a Fixed Deposit in any Nationaized Bank for a period of one year initially. He therefore submitted that the learned Additional Sessions Judge failed to appreciate the provision of Sec. 132A of the Income Tax Act and also submitted that once the warrant of authorization is issued under Sec. 132A of the Income Tax Act, the seized muddamal is required to be handed over without any condition to the authorised offier for the purpose of investigation of the source of said muddamal as per the provisions of the Act.