Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2009 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (8) TMI 257 - GUJARAT HIGH COURTRequisition of cash under section 132A – Employee arrested for stealing cash from employer – Police seizing currency notes and informing department - The scope of inquiry under section 451 of the Code of Criminal Procedure as also under section 132A of the Income-tax Act is quite different. - Under section 451 of the Code, the criminal court has limited power to make inquiry. However, the court has no power to go in detail and, hence, specific provision is made in the Act under section 132A once the proceedings is initiated by the Department. Under section 132A of the Act, neither the court nor the police authority has the power to release the currency notes - Hence, held that criminal court has not power to release currency notes to employer -In view of section 132 of the Act, it shall be the duty of the police authority to comply with requisition issued by the authorised officer of the Department. The police authority has no power to retain the muddamal or hand it over to respondent No. 2. It was incumbent upon police officer to have handed over muddamal to the Department for completion of the proceedings initiated by it – Order passed by trial court had to be quashed and set aside
|