COMMISSIONER OF INCOME TAX Vs. STATE OF PUNJAB

JUDGEMENT

(1.) THIS appeal by the Revenue is directed against the order dated August 6, 1977, passed by the learned Special Judge, Kapurthala, by which the application moved by the I. T. authorities under Section 226(4) of the I. T. Act, 1961 (hereinafter referred to as " the Act '), claiming the custody of the case money was rejected.

(2.) THE facts giving rise to this appeal are as under ;

(3.) FROM a reading of this provision, it is plain that the court concerned has to pass orders regarding the disposal of the case property. As observed earlier, the case property has not been claimed by the accused Assa Ram, Ghansham Dass has already failed to establish his claim, and in view of the legal provisions the claim of the I.T. Dept. cannot be sustained with regard to the case property. Section 226(4) of the Act is in the following terms :