TMI Blog1966 (11) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... 1, 1965, passed by Shri C. R. Panda, Special Magistrate (Additional District Magistrate, judicial), Puri, substantially dismissing the petition made before him on behalf of the petitioner, for the safe custody of currency of Rs. 92,549.36 and gold bars and ingots weighing 44.39 tolas and gold ornaments weighing 182,36 tolas which were seized in connection with some criminal case pending before him for disposal. It appears that in connection with that criminal case a search was effected in the house of one Hadibandhu Das at Cuttack, on May 6, 1965, by the Special Police Establishment, Economic, Offences Wing, Calcutta, and in the course of that search the aforesaid cash including some coins, gold bars, ingots and ornaments were seized. Two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forty-nine and thirty-six paise only) and gold bars and ingots weighing 182.36 tolas for purposes of income-tax, and a copy of the order is herewith submitted for the kind consideration of the court. It is prayed that the hon'ble court be pleased to take cognizance of this situation and pass suitable orders for the safe upkeep of the properties in question and for this act of your honour's kindness the petitioners, as in duty bound, shall ever pray. R. C. Misra, By the Advocate 19-5-1965. " Along with that application there was also attached a copy of the order said to have been passed under section 132(3) of the Income-tax Act, 1961, as amended by the Income-tax (Amendment) Act, 1965. That order read as follows : " Whereas it has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd shall also be liable to fine.' (Sd.) E. V. Rao Naidu, Inspecting Assistant Commissioner of Income-tax, Cuttack Range, (Authorised Officer) Memo. No. Con. No. 65-66/267 Dated Cuttack the 19th May, 1965. To Shri Hadibandhu Das, Mangalabagh, Cuttack C/o. Superintendent of Jail, Puri, for compliance E. V. R. Naidu, Inspecting Assistant Commissioner" The learned Special Magistrate on hearing the objection raised on behalf of Hadibandhu Das disposed of that application by the order under revision. Section 132 of the Income-tax Act provides a special procedure for search and seizure to meet situations enumerated in clauses (a), (b) and (c) of its sub-section (1). That sub-section lays down that where the Director of Inspec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce with this sub-section. " A careful reading of sub-section (1) makes it unambiguously clear that the stage of seizure as provided in its clause (iii) comes only after entry and search, as provided in clause (i) : in other words when the authorised officer has entered into a building or place referred to in clause (i) of sub-section (1) and as a result of such entry has found there any books of account or any of the other articles referred to therein, he is empowered to seize them if considered necessary. But it may so happen that some of the things found on search may be such as may not permit of seizure then and there. It is to meet such a situation that there is a special provision made in sub-section (3) for the service of an order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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