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2020 (3) TMI 1089 - HC - Income TaxMoney seized in search - seeking order or direction directing the 1st respondent to release and disburse to the petitioner, the amount withheld illegally - HELD THAT:- First respondent had earlier filed appeal before the Judicial First Class Magistrate Court, Pattambi under Section 451 of Cr.P.C and under section 132 of the Income Tax Act, 1961 for getting the custody of the amount seized by the 2nd respondent to the Income Tax Department, which was allowed by the learned Magistrate. It is also equally not in dispute, that aggrieved by the said order rendered by the learned Magistrate, the petitioner has preferred a Crl.Revision Petition which is now pending before the Sessions Court, Palakkad. Since the legality and correctness of the said issue decided by the learned Magistrate in giving custody of the seized amount to the 2nd respondent is now pending consideration before the Sessions Court,even going by the admitted case of the petitioner, it is not right and proper for the petitioner to approach this Court with similar prayers so as to short circuit the hierarchy of remedies available thereunder. In case if the petitioner has any grievances, it is for the petitioner to move the said Sessions Court for final orders. Even thereafter, in case if the petitioner has any legally justiciable grievances thereto, he certainly has various other remedies to challenge the same, including the option of filing an appropriate petition under section 482 of the Cr.P.C before this Court. The matter is pending before the Sessions Court and when further remedies are available for the petitioner, it is not right and proper for this Court to short circuit the said due process and make a “frog leap” by resorting to proceedings under Article 226 of the Constitution of India. Going by the facts and circumstances of this case, this Court is of the considered opinion that the other prayers in the writ petition including prayers no. 1 and 3, should be entertained by this Court on merits and it is not a fit case to exercise discretionary jurisdiction under Article 226 of the Constitution. In the light of these aspects, the petitioner is bereft of any merits and the same will stand dismissed.
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