UNION OF INDIA Vs. HADIBANDHU DAS

JUDGEMENT

(1.) THIS application in revision has been brought by the Inspecting Assistant Commissioner of Income -tax, Cuttack, and is directed against the order dated May 31, 1965, passed by Shri C. R. Panda, Special Magistrate (Additional District Magistrate, Judicial), Puri, substantially dismissing the petition made before him on behalf of the petitioner, for the safe custody of currency of Rs. 92,549.36 and gold bars and ingots weighing 44.39 tolas and gold ornaments weighing 182'36 tolas which were seized in connection with some criminal case pending before him for disposal.

(2.) IT appears that in connection with that criminal case a search waseffected in the house of one Hadibandhu Das at Cuttack, on May 6, 1965, bythe Special Police Establishment, Economic Offences Wing, Calcutta, and inthe course of that search the aforesaid cash including some coins, gold bars,ingots and ornaments were seized. Two days thereafter, on May 8, 1965,petition was filed on behalf of Hadibandhu Das before the learned SpecialMagistrate under section 523, Criminal Procedure Code, for the release of theproperties seized in the course of the search. This application was disposedof by the order, dated May 11, 1965. Thereunder, the prosecution was, interalia, directed to release his cash, except the small coins within a fixed date.That order has now become final and it is the admitted case of the partiesthat there was no revision filed against it.

(3.) SECTION 132 of the Income -tax Act provides a special procedure for search and seizure to meet situations enumerated in Clauses (a), (b) and (c) of its Sub -section (1). That sub -section lays down that where the Director of Inspection or the Commissioner, in consequence of information in his possession, has reason to believe that any of the aforesaid situations exist, he may authorise any Deputy Director of Inspection, Inspecting Assistant Commissioner, Assistant Director of Inspection, or Income -tax Officer (hereinafter referred to as ' the authorised officer ') to