TMI Blog1998 (1) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... ns are as follows : On getting secret information, the Assistant Commissioner of Police, Calicut, raided house No. 17/1255 at Puthiyara on March 10, 1996, and seized 126 gold biscuits and currency worth Rs. 14,86,500 from the house. Ten persons were arrested on the spot and Crime No. 73 of 1996 was registered by the Kasaba police under sections 41(d) and 102, Criminal Procedure Code. Out of the 126 gold biscuits, two were seized from the fourth accused and the remaining 124 were seized from the house itself. Currency was seized from the 1st, 5th and 6th accused. As none of the arrested persons were able to produce any documents regarding the gold biscuits or the currency, those were suspected to be stolen property or involved in an offenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is the case of the Income-tax Department that the gold biscuits and the currency seized represent the undisclosed assets/income of one Shamsudheen and that they have already commenced investigation to ascertain the same. They also relied on section 132A of the Income-tax Act, 1961, (for short "the Act"). A requisition has already been made for custody of the gold biscuits and currency now in the possession of the court. The court below, without deciding the question whether the case of the Income-tax Department will come under section 132A of the Act, considered the appeal and held that the Assistant Director of Income-tax is the person entitled to possession of the said articles. Various authorities were cited before me by counsel on ei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be not genuine. The statements of accused Nos. 1 to 3 and one Ibrai which were recorded by the Assistant Director of Income-tax, Calicut, were produced before the court below. All the statements are to the effect that they are employees of Shamsudheen, Poomukkath House, Eranhikkal, and that they carried the gold biscuits belonging to him from the Karippur Airport. The statements also show that the articles were carried in a jeep which belongs to the said Shamsudheen. The appellate court while disposing of the application under section 452 of the Criminal Procedure Code, was perfectly justified in looking into the statements recorded in the course of investigation including the statement recorded under section 161, Criminal Procedure Code. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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