TMI Blog1993 (3) TMI 50X X X X Extracts X X X X X X X X Extracts X X X X ..... , each of them is said to have visited the shop of the petitioner and given out that Chain Singh has taken over as Station House Officer of the police station and if the petitioner wants to run his shop smoothly, it is better to fix up mahavari (monthly payment). The petitioner did not agree to it and the abovenamed two respondents threatened the petitioner. On January 16, 1991, at about 1.30 p.m. according to the petitioner, respondents Nos. 6 and 7 again came to his shop and asked him as to what had been decided by him finally, and when the petitioner refused to agree to pay any monthly amount, it is alleged that they further threatened him. One Ashok Kumar Agrawal came to the shop. Ashok Kumar Agrawal is his own nephew and is running a shop of jewellery in Johri Bazar, Jaipur. According to the petitioner, the said Ashok Kumar Agrawal owed a sum of Rs. 2.90 lakhs to him which amount has been deposited by him with Ashok Kumar and Ashok Kumar Agrawal, on January 16, 1991, came with the said sum of Rs. 2.90 lakhs and was going to the bank and he gave a cheque to the petitioner to return the part of the amount which he (Ashok Kumar Agrawal) owed to the petitioner. It is the further c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subordinates, under the influence of the local police, fabricated some documents showing the search having been conducted by them on January 16, 1991. The petitioner only came to know about the amount, silver and other documents having been seized under section 102, Criminal Procedure Code, when he filed an application before the Chief judicial Magistrate for return of the cash taken by the police. The respondents, in their reply, have justified their action and respondent No. 5 has come out with a case on affidavit that he acted in the discharge of his duties and the silver, cash and account books were seized under section 102, Criminal Procedure Code. Besides respondent No. 5, affidavits have also been filed by respondents Nos. 6 and 7 and they have said that about half biscuit of gold with foreign marking was brought by a customer to the shop of the petitioner and it was suspected to be smuggled. Therefore, the constables wanted the matter to be reported to the Station House Officer. While they were discharging their duties, they were beaten by the petitioner and Madanlal and so far as Ashok Kumar is concerned, the case of the respondents is that he has been introduced to lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be alleged or suspected to have been stolen or which may be found under circumstances which create suspicion of the commission of any offence. The power is said to have been exercised under section 102, Criminal Procedure Code, by respondent No. 5 to seize the property, i.e., Rs. 2 lakhs and silver, etc. A bare reading of section 102, Criminal Procedure Code will show that the said power can be exercised even if the property is found under circumstances which create suspicion of commission of any offence. It is not possible for this court to say how and in what circumstances the incident occurred, whether or not the gold which was being weighed at the shop of the petitioner on "Dharam Kanta" was or was not contraband and it was or was not having foreign marking, but this fact is not disputed even by the petitioner that a customer had come to his shop and a piece of gold was being weighed. There is no material that the power of seizure was exercised mala fide or for any ulterior motive or extraneous consideration, much less because the petitioner refused to agree to the demand of fixing monthly amount. Respondent No. 5 having joined on January 9, 1991, only there may be something, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r control such assets have been taken into custody by any officer or authority under any other law for the time being in force, then such officer can authorise the Deputy Director, etc., to require the officer or authority to deliver such books of account, other documents or assets to the requisitioning officer. So far as documents are concerned, they are dealt with under section 132A(1)(a) and (b). It will further be seen that as and when action is taken under section 132A of the Income-tax Act, the provisions of section 132 of that Act are applicable. From the papers shown to the court, it appears that, in respect of cash of Rs. 2 lakhs and silver weighing 4.865 kg. an order under section 132(5) read with section 132(7) of the Income-tax Act was made by the Assistant Commissioner of Income-tax and the amount of Rs. 2 lakhs was taken in possession being unexplained and concealed income for the assessment year 1991-92. It will further be seen that the matter was taken to the Commissioner of Income-tax who so far as the retention of the jewellery is concerned, made an order in favour of the petitioner. Thus, it cannot be said that the Income-tax Officer was in collusion with respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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