JANARDAN DAS Vs. BINDESHWARI PRASAD SAH

JUDGEMENT

(1.) BY this application, the petitioner has prayed for quashing the order dated September 30, 1997, passed by the Fifth Additional Sessions Judge, Bhagalpur, in Criminal Revision No. 289 of 1997, whereby and whereunder the learned Additional Sessions Judge has affirmed the order dated May 20, 1997, passed by the learned Judicial Magistrate in Mojahidpur P. S. Case No. 60 of 1997 appertaining to G. R. No. 896 of 1997 releasing the seized materials in favour of the accused-applicant.

(2.) LEARNED counsel appearing on behalf of the petitioner submitted that since a petition was filed by the petitioner on June 10, 1997, before the learned Magistrate praying therein to hand over the ornaments, etc., the same could have been handed over to the petitioner by the learned Magistrate. LEARNED counsel further submitted that even the revisional court has failed to appreciate the provisions of Section 132A of the Income-tax Act, 1961 (in short, "the Act"), and no sooner the petitioner had approached the court, unassessed wealth could have been handed over to him.

(3.) THERE is nothing on record to show nor any statement has been made in the petition that after seizure of the property referred to above dated April 6, 1997, the prescribed authority has sent its requisition to the Officer-in-Charge who has seized the property to deliver the same to it ; rather it appears that only when the learned judicial magistrate who was in seisin of the matter passed an order of release of the property dated May 20, 1997, a petition was filed before it by the Income-tax Officer on June 10, 1997, invoking the jurisdiction of the court in purported exercise of its power under Section 132A( 1) of the Act. The petitioner then filed a revision application before the learned Sessions Judge which was ultimately heard on the merits and the same was dismissed on September 30, 1997.