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2020 (3) TMI 1118

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..... me Tax Department claiming ownership and release of the amount, pending finalization of the proceedings, on adducing proof with respect to its ownership. They can also purse the remedy of revision petition filed before the Sessions Court. This court, by exercising the powers vested under Article 226 of the Constitution of India, cannot issue any direction with respect to release of the money, at this stage of the matter, unless the matter is considered by the appropriate authority. As found by the learned Single Judge, interference by this court may be warranted only in a proper proceedings wherein the appellant challenges any order which may be passed by the authority or court concerned. We do not think that it is proper to exercise the di .....

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..... cial First Class Magistrate's Court, Pattambi, wherein the case was registered as R.C. No.231/2019. The petitioner moved Crl.M.P. No.479/2019 before the said court, under Section 451 Cr.P.C., seeking to release the money in interim custody to them. The said application was considered along with a petition filed by the 1st respondent as C.M.P. No.248/2019 wherein the authorities of the Income Tax Department sought for custody of the amount seized. Through Ext.P3 order, the learned Magistrate allowed the application filed by the Income Tax Department and handed over interim custody of the amount to the Department on the authority concerned executing on a bond, subject to the condition that it will be produced before the court as and when .....

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..... de. By the said notice the accused was required to submit objections if any, and to appear for personal hearing with respect to the proposal. In the Writ petition the petitioner also challenged Ext.P9. Inter alia, it is prayed to restrain the 1st and 3rd respondent from initiating any further steps in the matter, during the pendency of the case before the Judicial First Class Magistrate's Court, Pattambi. 3. The learned Single Judge, on considering the matter, observed that, the legality and correctness of the order passed by the Judicial First Class Magistrate, Pattambi is now pending under challenge in the revision petition filed before the Sessions Court, Palakkad. Therefore it is not proper for the writ petitioner to approach this c .....

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..... any claim petition was submitted by the appellant before any appropriate authority in the Department, claiming ownership over the amount. Learned Standing Counsel on instruction from the Principal Commissioner of Income Tax, Kozhikode submitted that, "centralization proceedings" were already initiated against the accused persons and the matter has to be dealt with by the Deputy Commissioner of Income Tax/Assistant Commissioner of Income Tax, Central Circle-2, Kozhikode. It is stated that, assessment proceedings related to seizure of the money will also be completed by the authority concerned at the Income Tax Department. It is stated that, the 'centralization proposal' was issued by the Principal Commissioner of Income Tax .....

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..... this stage of the matter, unless the matter is considered by the appropriate authority. As found by the learned Single Judge, interference by this court may be warranted only in a proper proceedings wherein the appellant challenges any order which may be passed by the authority or court concerned. We do not think that it is proper to exercise the discretionary jurisdiction vested on this court under Article 226 to issue any direction with respect to release of the money, unless a proper adjudication is made by the authority or court concerned. Hence we find no illegality, error or impropriety in the judgment of the Single Judge, impugned herein. Consequently, the above writ appeal deserve no merit and the same is hereby dismissed, reservin .....

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