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TMI Blog1965 (8) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... session of currency notes of one hundred rupees denomination to the tune of Rs. 1,70,000 and he could not satisfactorily account for the same. The said currency notes were sent to the court of the Sub-Magistrate, Mayuram. After investigation by the C. I. D., Crime Branch, Madras, further action was dropped by the police and the petitioner, Mohamed Thaha, was released. The case of the petitioner i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax Officer without prejudice to the rights of the partners of Yakoobia Traders Company. In dealing with a transfer application filed by the petitioner, the Sessions Judge, East Thanjavur Division, directed the Sub-Magistrate to act on the memo filed by Mohamed Ibrahim and to comply with the demand of the Income-tax Officer. Accordingly the Sub-Magistrate, Mayuram, has directed the sum of Rs. 1,70 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact he filed a petition for the amount being paid over to the said Mohamed Ibrahim. The said Mohamed Ibrahim has consented to the amount being transferred to the Income-tax Officer, Nagapattinam. Even without his consent, the lower court was entitled to comply with the demand of the Income-tax Officer under section 226(4) of the Income-tax Act. There is no ground to interfere with the order of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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