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Chandulal Jethalal Jaiswal Versus Income Tax Officer & 2

2017 (10) TMI 374 - GUJARAT HIGH COURT

Return of the gold articles seized - prosecution proceedings u.s 276 & 2377 against the petitioners were dismissed by the lower court - Held that:- Considering the proceedings before the Court of Magistrate in connection with discharge on one hand and disallowing the claim for return of the gold articles confirmed by the Court of Sessions in the revision, this Court is of the view that gold ornaments seized under the procedure initiated under the Act, particularly covered under the provisions re .....

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t, it would be open for the applicant to prefer an application before the Department for return of the gold ornaments under the relevant provisions of the Act. The Department shall consider such an application, as per the provisions of I.T. Act, if preferred, within a period of one month hereof. If such an application is preferred, the Department is directed to consider the same, though such an application may be beyond the period of limitation prescribed - Special Criminal Application No. 1328 .....

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oner petitioner is ready to pay court commissioner fees as directed by this court, as per Income Tax Act. Sect 132 (5)(iii). B. And, as per the criminal procedure code sec. 396 as stated hereinabove. C. This order to pay compensation ₹ 50 lacs with Int; as law laid down by the Supreme Court of India in reported judgment JT 1992 (2) S.C. 16 and (1993) 2 Supreme Court cases page No.746. D. Please, order to file a proceeding against respondents and others under Cri. Pro. Code 195 read with I. .....

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#39;) the liability of the applicant has already crystallized. According to the learned Advocate for the applicant, gold ornaments of 1318 grams are required to be returned. It is also submitted that in the criminal complaint, the applicant has been discharged and even the adjudication of the income tax procedure has concluded and therefore, he is entitled to receive the muddamal articles, i.e. the gold ornaments of 1318 grams. 3. Learned Advocate for the Department submits that after adjudicati .....

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e treated as 'muddamal' articles. 4. Learned Advocate for the Department also referred to the relevant provisions under Part C of the Act, more particularly, Section 132 which refers to 'Search and Seizure' and the remedy mentioned therein, with regard to receiving back any seized articles which includes monies, bullion, jewellery etc. 5. The proceedings before the Magistrate Court came to an end by an order dated 16.06.2008 whereby the complaint against the applicant came to dis .....

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Code of Criminal Procedure, 1973 (hereinafter referred to in short as 'the Code') and possession under Section 357(5) of the Code. 6. Learned Advocate for the applicant curtailed his prayer to prayer A of the application for the purpose of return of gold ornaments. 7. Considering the rival submissions and proceedings before the Court of Magistrate in connection with discharge on one hand and disallowing the claim for return of the gold articles confirmed by the Court of Sessions in the .....

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