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2015 (1) TMI 1371 - HC - Income TaxAuthorization being issued u/s 132A - Investigating Officer to handover 42 gunny bags i.e. the Muddamal, which have been seized during the investigation of the FIR being C.R.No.I31 of 2013 registered with Jahangirpura Police Station, Surat, to the Income Tax Authority - Held that:- Nowhere the petitioner has requested before this Court in those petitions that certified copies of the documents lying in 42 gunny bags are required to defend the trial in which he is one of the accused i.e. the case arising out of C.R.No.I37 of 2013. Thus, the contention of the petitioner that if the certified copies of the documents lying in 42 gunny bags are not supplied to the petitioner then prejudice would be caused to him in the trial wherein he is one of the accused, is required to be rejected. Prima facie, from the observations of the learned Sessions Court, it appears that the custody of the said amount of cash is not given to the Income Tax Department because it is not the Muddamal and the said cash is required to prove the case against the accused. At this stage, clarify that the decision of the learned Sessions Court rendered on 16.01.2015 referred by the petitioner is not under challenge before this Court at this stage and therefore it is not proper for me to make any comment with regard to the observations made by the learned Sessions Court. However, it is of the opinion that in view of the fact that the said cash is required to prove the case against the accused learned Special Public Prosecutor has taken the objection and therefore it cannot be said that the learned Special Public Prosecutor is taking different stand. Thus, the said contention of the petitioner is also required to be discarded. Thus learned Sessions Court has not committed any error much less the error of law, which calls for the interference of this Court by exercising the powers under Article 227 of the Constitution of India. The present petition is, therefore, dismissed. Notice discharged.
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