{"id":192730,"date":"2010-10-22T00:00:00","date_gmt":"2010-10-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/dy-vs-state-on-22-october-2010"},"modified":"2016-10-27T22:44:16","modified_gmt":"2016-10-27T17:14:16","slug":"dy-vs-state-on-22-october-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/dy-vs-state-on-22-october-2010","title":{"rendered":"Dy vs State on 22 October, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Dy vs State on 22 October, 2010<\/div>\n<div class=\"doc_author\">Author: Akil Kureshi,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nSCR.A\/1464\/2010\t 2\/ 2\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nSPECIAL\nCRIMINAL APPLICATION No. 1464 of 2010\n \n\n \n=========================================================\n\n \n\nDY\nDIRECTOR OF INCOME TAX (INVESTIGATION) - Applicant(s)\n \n\nVersus\n \n\nSTATE\nOF GUJARAT &amp; 2 - Respondent(s)\n \n\n=========================================================\n \nAppearance\n: \nMRS\nMAUNA M BHATT for\nApplicant(s) : 1, \nPUBLIC PROSECUTOR for Respondent(s) : 1, \nMR\nSN SOPARKAR, SR. ADV. WITH MRS SWATI SOPARKAR for Respondent(s) : 2 &amp;\n3. \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE AKIL KURESHI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 22\/10\/2010 \n\n \n\nORAL\nORDER<\/pre>\n<p>\tHeard<br \/>\nthe learned advocates  for the parties for final disposal of the<br \/>\npetition.\n<\/p>\n<p>\tIncome<br \/>\nTax Department has filed this petition aggrieved by the order dated<br \/>\n1.7.2010 passed by the learned  Chief Judicial Magistrate,<br \/>\nGandhinagar, directing the Assessing Officer to make interim<br \/>\nassessment with respect to muddamal articles within 20 days after<br \/>\nwhich he would pass further order on an application  for releasing<br \/>\ninterim custody of muddamal articles, i.e. cash seized by the police<br \/>\nfrom respondent Nos.2 and 3.\n<\/p>\n<p>\tIt<br \/>\nis not disputed that the learned Magistrate did not have authority or<br \/>\njurisdiction to pass such order.  Without any further discussion,<br \/>\ntherefore, the impugned order dated 1.7.2010 is quashed.  Counsel for<br \/>\nrespondent Nos.2 and 3, however submitted that the said respondents<br \/>\nwould like to move an application in terms of  proviso to sub-section<br \/>\n(1) of section 132B of the Income Tax Act.  With respect to such<br \/>\nproposal, I do not express any opinion leaving it open to the<br \/>\nauthorities  to deal with the same in accordance with law.  The<br \/>\npetition stands disposed of accordingly.\n<\/p>\n<p>\t\t\t\t\t\t\t(Akil<br \/>\nKureshi, J.)   <\/p>\n<p>(vjn)<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Dy vs State on 22 October, 2010 Author: Akil Kureshi,&amp;Nbsp; 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) &#8211; Applicant(s) Versus STATE OF GUJARAT &amp; 2 &#8211; [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-192730","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dy vs State on 22 October, 2010 - Free Judgements of Supreme Court &amp; 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