JITENDRA AGARWAL Vs. INCOME TAX DEPARTMENT

JUDGEMENT

(1.) This revision petition has been filed by the petitioner against the order dated 24.7.2008 passed by the learned Addl. Sessions Judge. No. 2 Jodhpur in Criminal Revision Petition No. 52/2008 by which he reversed the order of the learned Addl. Chief Judicial Magistrate (Railways), Jodhpur dated 11.4.2008, passed in Criminal Misc Case No. 98/2007, by which he ordered that the seized amount of Rs. 30,00,000/- under Section 102 Cr.P.C., be handed over to the petitioner. Further the learned Sessions Judge ordered that the Seized amount of Rs. 30,00,000/- be handed over to the respondent.

(2.) The brief facts of the case are as under:-

(3.) On the other hand, the plea of the Income Tax Department was that the amount seized is the undeclared property of the petitioner, that is subject to tax and other penalty, therefore, the amount be handed over to the Department. The learned Addl. Judicial Magistrate (Railways), Jodhpur, after hearing both the parties, vide order dated 11.4.2008 over ruled the contention of the Department and ordered to hand over the seized amount on supurdginama to the petitioner. Against that order, the concerned Department filed revision before the learned Sessions Judge, Jodhpur. Later on that was transferred to the Court of Addl.Sessions Judge No. 2. Jodhpur, who, vide impugned order set aside the order of the learned Addl. Chief Judicial Magistrate (Railways) and passed the order that the amount be handed over to the Income Tax Department. Against that the petitioner has filed the present revision petition.