Law:

Section:

- Section 132(1) - Income-tax Act, 1961 ORDER 1. This application in revision has been brought by the Inspecting Assistant Commissioner of Income-tax, Cuttack, and is directed against the order dated May 31, 1965, passed by Shri C. R. Panda, Special Magistrate (Additional District Magistrate, Judicial), Puri, substantially dismissing the petition made before him on behalf of the petitioner, for the safe custody of currency of Rs. 92,549.36 and gold bars and ingots weighing 44.39 tolas and gold ornaments weighing 182.36 tolas which were seized in connection with some criminal case pending before him for disposal. 2. It appears that in connection with that criminal case a search was effected in the house of one Hadibandhu Das at Cuttack, on May 6, 1965, by the Special Police Establishment, Economic Offences Wing, Calcutta, and in the course of that search the aforesaid cash including some coins, gold bars, ingots and ornaments were seized. Two days thereafter, on May 8, 1965, petition was filed on behalf of Hadibandhu Das before the learned Special Magistrate under section 523, Criminal Procedure Code, for the release of the properties seized in the course of the search. This application was disposed of by the order, dated May 11, 1965. Thereunder, the prosecution was, inter alia, directed to release his cash, except the small coins within a fixed date. That order has now become final and it is the admitted case of the parties that there was no revision filed against it. 3. Subsequently, however, on May 19, 1965, there was a petition filed on behalf of the petitioner for some suitable orders. That petition read as follows; "In the Court of the Additional District Magistrate (Judicial) and Special Magistrate, Puri S.P.E. Case No. 3 of 1965 (Bombay) Republic of India v. Hadibandhu Das Application filing of-Prayer for consideration and necessary action in view of honourable Court's order in the above case, dated May 11, 1965. My client Shri E.V. Rao Naidu, Inspecting Assistant Commissioner of Income-tax, Cuttack Range, Cuttack, duly authorised by the Commissioner of Income-tax, Bihar and Orissa, Patna, under section 132(1) of the Income-tax Act, 1961, as amended by…

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