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2020 (3) TMI 1118 - HC - Income TaxSeizure of money - release the money in interim custody - HELD THAT:- An application filed by the appellant seeking interim custody of the money was already declined and a revision petition filed against the said order is pending disposal before the Sessions Court. Evidently, now the Income Tax Department is in seisen of the matter and had already initiated 'centralization proceedings'. They are now keeping custody of the money based on an order passed by the Magistrate's Court. It is for the appellant to approach the appropriate authority in the Income Tax Department claiming ownership and release of the amount, pending finalization of the proceedings, on adducing proof with respect to its ownership. They can also purse the remedy of revision petition filed before the Sessions Court. This court, by exercising the powers vested under Article 226 of the Constitution of India, cannot issue any direction with respect to release of the money, at this stage of the matter, unless the matter is considered by the appropriate authority. As found by the learned Single Judge, interference by this court may be warranted only in a proper proceedings wherein the appellant challenges any order which may be passed by the authority or court concerned. We do not think that it is proper to exercise the discretionary jurisdiction vested on this court under Article 226 to issue any direction with respect to release of the money, unless a proper adjudication is made by the authority or court concerned. Hence we find no illegality, error or impropriety in the judgment of the Single Judge, impugned herein. Consequently, the above writ appeal deserve no merit and the same is hereby dismissed, reserving liberty to the appellant to approach the appropriate authority/court seeking appropriate reliefs.
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