TMI Blog2021 (4) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... ave not admitted that they are liable to release the seized cash back to the petitioner. It is their case that the request of the petitioner for releasing of the cash is under investigation. In such view of the matter, this Court cannot issue a positive direction as sought for by the petitioner in this Writ Petition. As seen from the documents filed along with this Writ Petition, several representations have been given by the petitioner for return of the seized cash. Further, it is contended by the learned Senior counsel for the petitioner that funds which were seized as early as on 12.03.2019 are urgently required for the smooth functioning of the School run by the Charitable Trust. Therefore, this Court is of the considered view that the representations of the petitioner seeking for release of the seized cash will have to be considered by the respondents expeditiously. For the foregoing reasons, this Court directs the first and second respondents to consider the representation of the petitioner dated 18.03.2019 requesting for release of the seized cash amounting which was seized from the petitioner on 12.03.2019 and pass final orders on merits and in accordance with law, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, he was directed to produce necessary proof for the seized cash. It is his case that he appeared before the Assistant Director and produced all the relevant documents / records including the monthly account statements, cash receipts, receipt abstract and the statement of the financial administrator to the satisfaction of the respondents. 5. According to the petitioner, no further enquiry was conducted, excepting the enquiry conducted by the Assistant Director of Income Tax (Investigation), Tirunelveli, on 12.03.2019. It is the case of the petitioner that they submitted a representation on 14.03.2019 to the District Election Officer / District Collector, Tirunelveli, requesting for return of the seized cash and informing them that there is an urgent need for the said cash to meet out the expenditure for their School. It is further stated by the petitioner in his affidavit that similar representation was also submitted by the petitioner to the Assistant Director of Income Tax Department (Investigation), Tirunelveli on 14.03.2019. 6 . According to the petitioner, there was no response to the representation dated 14.03.2019 and therefore, the petitioner was constrained to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r / Trust in his individual capacity. According to them, the Writ Petition has been prematurely filed even without waiting for the outcome of the investigation. Even though they have raised several contentions in the counter affidavit, the primary ground raised by the Income Tax Department in their counter affidavit is that without completion of investigation as to whether the seized cash belongs to the Managing Trustee of the petitioner / Trust in his individual capacity or whether it belongs to the School run by the petitioner, as claimed by the petitioner, the cash cannot be returned to the petitioner. 11 . The learned Senior Counsel for the petitioner drew the attention of this Court to the Standard Operating Procedure Order / Instructions dated 29.05.2015, issued by the Election Commission of India and in particular, he referred to Paragraph Nos.7 and 8 of the said order and would submit that without registration of an F.IR., within a period of 24 hours from the time of seizure, the respondents cannot retain the seized cash. 12 . According to him, without authority under law, the respondents are holding the seized cash, which was delivered to them by the officials of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the respondents by the Election Commission officials, is under investigation. According to her, the Income Tax Department is yet to give a finding based on the investigation as to whether the seized cash belongs to the Managing Trustee of the Public Trust in his individual capacity or it belongs to the School run by the petitioner / Trust. Therefore, according to her, the Writ Petition has been prematurely filed and hence, it is not maintainable. 18 . It is settled law that only when there is admission of liability on the side of the respondents, a positive direction can be issued by this Court under Article 226 of the Constitution of India for refund / release of the money, which is allegedly seized from the petitioner. In the case on hand, as seen from the counter affidavit and also as seen from the submissions made by the learned Senior Standing counsel, the respondents have not admitted that they are liable to release the seized cash back to the petitioner. It is their case that the request of the petitioner for releasing of the cash is under investigation. In such view of the matter, this Court cannot issue a positive direction as sought for by the petitioner in this Wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on seizure. (ii).The procedure of appeal against seizure should be mentioned in the seizure document and it should also be informed to such persons at the time of seizure of cash. The functioning of this committee should be given wide publicity, including telephone No. of the convenor of the Committee. (iii).All the information pertaining to release of cash, shall be maintained by the Nodal Officer expenditure monitoring in a register, serially date wise with the details regarding amount of cash intercepted / seized and date of release to the person(s) concerned. (iv).If the release of cash is more that ₹ 10(Ten) Lakhs, the Nodal Officer of Income Tax Shall be kept informed before the release is effected. (v).All cases of seizure of cash etc., effected by FS, SST or Police Authorities shall immediately be brought to the notice of the Committee formed in the District and the Committee shall take action as per para (i) mentioned above. In no case, the matter relating to seized cash / seized valuables shall be kept pending in Malkhana or treasure for more than 7 (Seven) days after the date of poll, unless any FIR / Complaint is filed. It shall be the responsi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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