IN THE HIGH COURT OF PUNJAB AND HARYANA
AT CHANDIGARH
Criminal Misc. No. 19133-M of 1998
Date of decision: 1st July, 2008
Sanjiv Kumar Jindal
... Petitioner
Versus
State of Punjab etc.
... Respondents
CORAM: HON'BLE MR. JUSTICE KANWALJIT SINGH AHLUWALIA
Present: Mr. R.K.Dadwal, Advocate for
Mr. G.C.Dhuriwala, Advocate for the petitioner.
Mr. Mehardeep Singh, Assistant Advocate General Punjab for
the State.
KANWALJIT SINGH AHLUWALIA, J. (ORAL)
In the present case, it has been submitted by respondent
No.2, who was then posted as SI/ SHO, Police Station Mulepur, District
Fatehgarh Sahib, that an amount of Rs.9,76,040/- was recovered from the
petitioner while he was traveling in Maruti Car under suspicious
circumstances. The amount was taken into possession under Section 102
Cr.P.C.
Section 102(3) Cr.P.C. states that when such a property is
seized then the Magistrate having jurisdiction may give custody thereof to
any person on his executing a bond to produce the property before the
Court as and when required.
It is also submitted in reply that a prayer to this effect was also
made to the Magistrate. Chief Judicial Magistrate, Fatehgarh Sahib, on 16th
July, 1998 passed order (Annexure P-8). A perusal of order (Annexure P-
8) reveal that the amount was received by the Income Tax Officer under
Section 132(a) of the Income Tax Act. Mr.Tarsem Chand, I.T.O. of Patiala
filed reply before the Court of CJM, Fatehgarh Sahib and stated therein
CRM No. 19133-M of 1998 2
that the amount has been deposited in the account of Commissioner,
Income Tax, Patiala and the Income Tax Department had initiated
assessment proceedings against the petitioner.
Once the amount has been taken by Income Tax Department,
it is after the assessment, the amount can be released by the Income Tax
Department after obtaining permission from the Court of CJM, Fatehgarh
Sahib. The present petition was filed in year 1998. Ten years are going to
elapse. Income Tax authorities may have concluded their assessment.
No body is present in the Court to inform the outcome of
Income Tax proceedings. In case the amount has not been released to the
petitioner, petitioner may again file an application before the Court of CJM,
Fatehgarh Sahib for the appropriate relief.
With these observations, present petition is disposed off.
[KANWALJIT SINGH AHLUWALIA]
JUDGE
July 1, 2008
rps