TMI Blog2021 (10) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... s of no use to keep valuable articles and currency notes in police custody for years till the trial is overThe seized articles being the cash of ₹ 30 lacs be deposited to the account of the BJP, West Bengal Unit after detailed panchnama and by taking photographs of such articles and on proper security. Application disposed off. - CRR 382 of 2021 IA. No. CRAN 1/2021 - - - Dated:- 24-9-2021 - Shivakant Prasad, J. Mr. Brajesh Jha Mr. Rishav Kumar Thakur Mr. Ravi Ranjan Kumar Mr. Saket Sharma for the petitioner Mr. Madhusudan Sur, learned APP Mr. Dipankar Paramanick for the State Mr. Dhiraj Trivedi Mr. Sushil Kumar Mishra for the opposite party no.2 ORDER The petitioner has assailed the order dated 06.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome Tax (Investigation) filed an application before the learned Magistrate on 31.05.2019 for custody of the seized cash in the interest of investigation. In terms of no objection of the investigating agency, the learned Magistrate directed the investigating officer to transfer the custody of the seized cash to the Income Tax Department vide its order dated 09.07.2019. In the proceeding conducted by the Income Tax Department, the petitioner was examined to ascertain the legal character of the money seized, which he was carrying on behalf of the party. The opposite party no. 2 submitted report that the money seized was accounted for and belonged to BJP. Yet, the prayer so made on behalf of the petitioner for return of the amount was reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so also the opposite party no. 2, it would appear that the learned Magistrate rightly rejected application of the petitioner for return of the seized cash to him. However, this Court finds on investigation in connection with the proceeding under Section 131 of the Income Tax Act, by the Income Tax Department, that the cash was withdrawn from the account of the BJP, West Bengal Unit and the same has been accounted for on verification of the Bank s statement, cash book. In case of Sunderbhai Ambalal Desai Vs. State of Gujarat reported in AIR 2003 SC 638 guidelines has been provided in the matter of return of the seized articles/cash. It would be profitable to reproduce the observation in paragraph 4 of the cited judgment thus- 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stage of an inquiry or trial. In this broad sense, therefore, the Court exercises an overall control on the actions of the police officers in every case where it has taken cognizance. Provision of Section 451 provides for that when any property is produced before any Criminal Court during any inquiry or trial, the Court may make such order as it thinks fir for the proper custody of such property pending the conclusion of the inquiry or trial. Thus, it is understood that to avoid such situation powers under Section 451 Cr.P.C should be exercised promptly and at the earliest as it is of no use to keep valuable articles and currency notes in police custody for years till the trial is over. Therefore, the seized articles being the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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