Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

Latest Case Laws

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2017 (10) TMI 374

f 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 relating to search and seizure in the facts of this case cannot be treated as muddamal articles. Hence, both the Courts have rightly declined to entertain the claim of the applicant for return of the gold ornaments. - Considering that the applicant has been litigating for return of gold ornaments which are seized under the procedure of the Act and which was in active consideration initially before the Court of the Magistrate and thereafte .....

X X X X X X X

Full Text of the Document

X X X X X X X

ondents and others under Cri. Pro. Code 195 read with I.P.C. 193 and 120(B). As per law laid down by the Hon'ble Supreme Court AIR 2000 Page No.168 in para (5) and also law laid down by the Supreme Court in Supreme Today 2001 (4) Supreme 108. 2. Learned Advocate for the applicant submits that subject matter of this application is the 1318 grams of gold ornaments which were seized during the income tax proceedings against the applicant and subsequent to the procedure under the Income Tax Act, 1961 (hereinafter referred to in short as 'the Act') 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 .....

X X X X X X X

Full Text of the Document

X X X X X X X

Appeal No.49/2008 before the Sessions Court at Vadodara. The Criminal Appeal came to be dismissed by an order dated 31.01.2009 and the order of the Court of Magistrate came to be confirmed. The Court also confirmed the order of the Magistrate pertaining to return of gold ornaments under Section 452 of the 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 .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||