Gujarat High Court Case Information System
Print
SCR.A/1464/2010 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL
CRIMINAL APPLICATION No. 1464 of 2010
=========================================================
DY
DIRECTOR OF INCOME TAX (INVESTIGATION) - Applicant(s)
Versus
STATE
OF GUJARAT & 2 - Respondent(s)
=========================================================
Appearance
:
MRS
MAUNA M BHATT for
Applicant(s) : 1,
PUBLIC PROSECUTOR for Respondent(s) : 1,
MR
SN SOPARKAR, SR. ADV. WITH MRS SWATI SOPARKAR for Respondent(s) : 2 &
3.
=========================================================
CORAM
:
HONOURABLE
MR.JUSTICE AKIL KURESHI
Date
: 22/10/2010
ORAL
ORDER
Heard
the learned advocates for the parties for final disposal of the
petition.
Income
Tax Department has filed this petition aggrieved by the order dated
1.7.2010 passed by the learned Chief Judicial Magistrate,
Gandhinagar, directing the Assessing Officer to make interim
assessment with respect to muddamal articles within 20 days after
which he would pass further order on an application for releasing
interim custody of muddamal articles, i.e. cash seized by the police
from respondent Nos.2 and 3.
It
is not disputed that the learned Magistrate did not have authority or
jurisdiction to pass such order. Without any further discussion,
therefore, the impugned order dated 1.7.2010 is quashed. Counsel for
respondent Nos.2 and 3, however submitted that the said respondents
would like to move an application in terms of proviso to sub-section
(1) of section 132B of the Income Tax Act. With respect to such
proposal, I do not express any opinion leaving it open to the
authorities to deal with the same in accordance with law. The
petition stands disposed of accordingly.
(Akil
Kureshi, J.)
(vjn)
Top