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1972 (4) TMI 6 - MADRAS HIGH COURTProperty is not available with the police. Under the authority of a warrant issued by the Commissioner of Income-tax, the officers. of that department have taken custody of this amount from the police station. Proceedings are now pending before the Commissioner of Income-tax. These proceedings are not criminal proceedings. No case is now pending before any court. The statutory powers conferred on the income-tax authorities to deal with the seizure cannot be interfered with by the exercise of the powers under section 439 or under the inherent powers of the court under section 561 A of the Criminal Procedure Code. The petitioner in this case prays for an order directing the Commissioner of Income-tax to return the amount seized to him - no such direction can be given - revision fails and the same is dismissed
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