INCOME TAX OFFICER Vs. STATE OF M P

JUDGEMENT

(1.) This petition under Section 482 of the Code of Criminal Procedure 1973, is directed against an order dated 13th January 2011, passed in Miscellaneous Case No. 0/ 2005 in connection with Crime No. 03/90, registered by the Police Station G.R.P., Gwalior.

(2.) The learned Chief Judicial Magistrate Gwalior (M.P.) by the aforesaid order dated 13th January 2011, decided the application under Sections 451 and 457 of Code of Criminal Procedure filed by Income Tax Officer Circle-3 (3) Mathura, (U.P.) for delivery of silver ornaments weighing 285.871 k.g., allegedly seized from one Nirbhay Kumar Sharma, who was traveling on 9th June 1990 through Delhi bound Kerala Express from Selam Junction (Tamil Nadu) to Mathura Junction (Uttar Pradesh) and intercepted by Government Railway Police at Gwalior Junction under the apprehension of carrying some stolen property and directed for delivery of the seized articles from Government Treasury Gwalior which were kept under the directions of this Court vide order dated 31st July 1995 in Writ Petition No. 1716/90, provided that the Petitioners shall furnish Supurdnama worth Rs. 1,40,00,000=00, equivalent to the price value of the silver ornaments with condition that on receiving the seized property on Supurdginama, the Petitioners shall submit an undertaking to the effect that they shall further deposit the worth value of silver ornaments on the directions by the court and shall also ensure compliance of order of the court/Superior court/High Court in future. Being aggrieved by the imposition of said condition in Supurdginama, the Petitioners have presented this petition before this Court.

(3.) The contentions of the learned Counsel for the Petitioner are that the impugned order passed by the Court of Chief Judicial Magistrate for imposing the condition in Supurginama with regard to delivery of the property seized and kept under the orders of this Court, in Government treasury Gwalior are not in consonance with the orders passed by this Court and the Income Tax Law and Criminal Procedure Code. It is contended that the seized property has no concern with any pending or disposed of criminal Case, therefore, nobody except the Income Tax Authorities as per the provisions of the Income Tax Act can claim over the seized property. The Tax Authorities has accessed the tax liabilities of the Concerned Firms and after assessment of the tax liabilities and penalties imposed by the Income Tax Authorities, the properties belonging to the concerned should be returned by the Assessment Authorities. The Petitioners are the appointed authorities of the Central Government. The authorities are bound by law to comply all directions passed by the Superior Authorities and the directions passed by any court of law. Therefore, the condition of production of Supurdginama before the trial court for delivery of the seized properties from the Government Treasury Gwalior is unnecessary and embossing to the authorities who are persona and destination responsible, therefore, it is requested to set aside the condition imposed under the impugned order.