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Income Tax - Highlights / Catch Notes

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Release / return of Seized currency to the petitioner - currency ...


High Court Clarifies Return of Seized Currency: Mere Involvement in Crime Doesn't Block Release u/s 451 Cr.P.C.

April 25, 2023

Case Laws     Income Tax     HC

Release / return of Seized currency to the petitioner - currency notes recovered by the police under Section 102 Cr.P.C. - the release of vehicle/article/currency notes under Section 451 Cr.P.C. cannot be restricted merely on account of the fact that they were used for commission of any offence. - HC

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