{"id":74103,"date":"2008-10-21T00:00:00","date_gmt":"2008-10-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/dhanesh-kumar-c-togania-vs-sri-k-koya-on-21-october-2008"},"modified":"2018-06-19T15:56:37","modified_gmt":"2018-06-19T10:26:37","slug":"dhanesh-kumar-c-togania-vs-sri-k-koya-on-21-october-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/dhanesh-kumar-c-togania-vs-sri-k-koya-on-21-october-2008","title":{"rendered":"Dhanesh Kumar C.Togania vs Sri. K. Koya on 21 October, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Dhanesh Kumar C.Togania vs Sri. K. Koya on 21 October, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nCrl.MC.No. 1990 of 2008(A)\n\n\n1.  DHANESH KUMAR C.TOGANIA\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. SRI. K. KOYA, S\/O. MUHAMMED\n                       ...       Respondent\n\n2. MAHENDRA SINGH ASOLIYA\n\n3. STATE OF KERALA, THROUGH THE\n\n                For Petitioner  :SRI.SUNNY MATHEW\n\n                For Respondent  :PUBLIC PROSECUTOR\n\nThe Hon'ble MR. Justice R.BASANT\n\n Dated :21\/10\/2008\n\n O R D E R\n                          R. BASANT, J.\n            -------------------------------------------------\n                  Crl.M.C. No. 1990 of 2008\n            -------------------------------------------------\n          Dated this the 21st day of October, 2008\n\n                               ORDER\n<\/pre>\n<p>      The petitioner has come to this Court aggrieved by the<\/p>\n<p>common order passed by the Court of Session in three revision<\/p>\n<p>petitions.\n<\/p>\n<p>      2. On 9\/11\/06 the Circle Inspector of Police, Nadakkave<\/p>\n<p>Police Station, Kozhikode, conducted a raid in the residential<\/p>\n<p>premises of the 2nd respondent.        The police officer conducted<\/p>\n<p>such raid in connection with the investigation in Crime<\/p>\n<p>No.369\/06 of that Police Station registered under Sec.395 IPC.<\/p>\n<p>An amount of Rs.8,14,450\/- and gold ornaments weighing<\/p>\n<p>2619.480 grams were seized from the premises of the 2nd<\/p>\n<p>respondent.    The said currency and the gold ornaments were<\/p>\n<p>produced before the learned Magistrate.               In the course of<\/p>\n<p>investigation, the police were satisfied that the said amount of<\/p>\n<p><span class=\"hidden_text\"> Crl.M.C. No. 1990 of 2008 -: 2 :-<\/span><\/p>\n<p>money and the gold ornaments were in no way connected with<\/p>\n<p>Crime No.369\/06.       Thus, no one now has a case that the<\/p>\n<p>currency and the gold ornaments seized have anything to do with<\/p>\n<p>Crime No.369\/06.\n<\/p>\n<p>      3. Seizure of the currency and the gold ornaments was<\/p>\n<p>reported to the Income Tax Department.          The Income Tax<\/p>\n<p>Department filed an application for release of the currency and<\/p>\n<p>the gold ornaments. The petitioner also filed an application for<\/p>\n<p>release of those articles in his favour. The learned Magistrate<\/p>\n<p>by a common order came to the conclusion that the currency and<\/p>\n<p>the gold ornaments do belong to the petitioner herein.    The 2nd<\/p>\n<p>respondent is said to be an agent of the petitioner.   Cash and<\/p>\n<p>the gold ornaments, it was asserted, were handed over by the<\/p>\n<p>petitioner to his agent\/the 2nd respondent.         The learned<\/p>\n<p>Magistrate accepted the said contention and directed release of<\/p>\n<p>the gold ornaments seized to the police; but the cash was<\/p>\n<p>directed to be released to the Income Tax department.         The<\/p>\n<p>court further took note of the fact that the Income Tax<\/p>\n<p>department had reported that the tax liability in respect of those<\/p>\n<p>articles &#8211; currency and gold ornaments, would be about Rs.10<\/p>\n<p>lakhs, if the same represented unaccounted money and property.<\/p>\n<p>The learned Magistrate while directing release of the gold<\/p>\n<p><span class=\"hidden_text\"> Crl.M.C. No. 1990 of 2008 -: 3 :-<\/span><\/p>\n<p>ornaments to the petitioner, imposed a condition that a bank<\/p>\n<p>guarantee of Rs.2 lakhs must be furnished by the petitioner to<\/p>\n<p>secure release of the gold ornaments.\n<\/p>\n<p>      4. The learned Magistrate appears to have worked out this<\/p>\n<p>amount of Rs.2 lakhs by taking note of the fact that an amount of<\/p>\n<p>about Rs.8 lakhs is already available in court.    The same was<\/p>\n<p>directed to be retained in deposit until the completion of the<\/p>\n<p>assessment took place.\n<\/p>\n<p>      5.  The Income Tax department as well as the petitioner<\/p>\n<p>preferred revision petitions against the order passed by the<\/p>\n<p>learned Magistrate.    By the impugned order, all the three<\/p>\n<p>revision petitions &#8211; two filed by the department and one by the<\/p>\n<p>petitioner, were dismissed.\n<\/p>\n<p>      6. A second revision petition is not maintainable and that<\/p>\n<p>explains why the petitioner has come to this Court with this<\/p>\n<p>petition under Sec.482 Cr.P.C.       The learned counsel for the<\/p>\n<p>petitioner submits that the court below had grossly erred in not<\/p>\n<p>releasing the cash seized from the 2nd respondent to the<\/p>\n<p>petitioner. The court below had further erred in insisting on<\/p>\n<p>bank guarantee for Rs.2 lakhs, it is further contended.<\/p>\n<p>      7. The crux of the contention is that as it is revealed that<\/p>\n<p>no crime whatsoever has been committed in respect of the<\/p>\n<p><span class=\"hidden_text\"> Crl.M.C. No. 1990 of 2008 -: 4 :-<\/span><\/p>\n<p>article seized, they should have been released unconditionally to<\/p>\n<p>the petitioner.   It is hence prayed that the impugned directions<\/p>\n<p>passed by the learned Magistrate and upheld by the court of<\/p>\n<p>revision may be suitably modified. The learned counsel for the<\/p>\n<p>petitioner contends that the petitioner is an income tax assessee.<\/p>\n<p>The petitioner owns that the cash and the gold ornaments do<\/p>\n<p>belong to him.    In these circumstances, there is no necessity to<\/p>\n<p>insist on any bank guarantee for the release of the gold<\/p>\n<p>ornaments to the petitioner or to insist that the cash must<\/p>\n<p>remain in the court&#8217;s custody until the assessment is finalised.<\/p>\n<p>      8. The learned counsel for the Income Tax Department, on<\/p>\n<p>the contrary, contends that the department does not accept the<\/p>\n<p>assertion at the moment that the cash and the gold ornaments do<\/p>\n<p>belong to the petitioner.    According to the department, the 2nd<\/p>\n<p>respondent has not made an assertion before them that these<\/p>\n<p>articles and cash belong to the petitioner, though a finding to<\/p>\n<p>that effect is entered by the learned Magistrate in the impugned<\/p>\n<p>order.   The learned counsel for the Income Tax department<\/p>\n<p>contends that the assessment proceedings for undisclosed<\/p>\n<p>wealth and property will have to be initiated against the<\/p>\n<p>petitioner and\/or the 2nd respondent.       The learned counsel<\/p>\n<p>submits that as expeditiously as possible such proceedings shall<\/p>\n<p><span class=\"hidden_text\">Crl.M.C. No. 1990 of 2008 -: 5 :-<\/span><\/p>\n<p>be completed.        Depending on the order passed in such<\/p>\n<p>proceedings, further orders can be passed by the learned<\/p>\n<p>Magistrate.    It is not necessary now to modify the impugned<\/p>\n<p>order upheld by the Sessions Court by invoking the jurisdiction<\/p>\n<p>under Sec.482 Cr.P.C.\n<\/p>\n<p>      9. The learned counsel for the petitioner submits in<\/p>\n<p>response to a specific query by this Court that the petitioner<\/p>\n<p>shall furnish bank guarantee for the entire amount of<\/p>\n<p>Rs.10,00,000\/- which may be leviable by the Income Tax<\/p>\n<p>department, if ultimately at the end of the proceedings against<\/p>\n<p>the petitioner herein and\/or the second respondent the same<\/p>\n<p>were found to be payable by way of income tax dues.              It is<\/p>\n<p>submitted that for an amount of Rs.2,00,000\/- already bank<\/p>\n<p>guarantee has been produced. It is submitted that the petitioner<\/p>\n<p>shall offer a bank guarantee for the balance amount of<\/p>\n<p>Rs.8,00,000\/- also if the court so directs.<\/p>\n<p>      10. Having considered all the relevant circumstances, I am<\/p>\n<p>satisfied that such a direction shall satisfy the interests of justice<\/p>\n<p>eminently. There is no contention that cash and gold ornaments<\/p>\n<p>are involved in the commission of any offence. If the cash and<\/p>\n<p>the gold ornaments are really unaccounted wealth, all that can<\/p>\n<p>happen is that the Income Tax department may demand an<\/p>\n<p><span class=\"hidden_text\">Crl.M.C. No. 1990 of 2008 -: 6 :-<\/span><\/p>\n<p>amount of Rs.10,00,000\/- from the petitioner and\/or the second<\/p>\n<p>respondent.    If the interests of Income Tax department to<\/p>\n<p>recover that amount is secured, I find no reason why the amount<\/p>\n<p>should not be released to the petitioner herein.      The second<\/p>\n<p>respondent has already been served. He has staked no claim for<\/p>\n<p>the release of the amount also before this Court or before the<\/p>\n<p>court below.\n<\/p>\n<p>     11. In the result,<\/p>\n<p>     a)   This petition is allowed.\n<\/p>\n<p>     b)   The impugned orders are modified.\n<\/p>\n<p>     c)   It is directed that the entire cash and ornaments<\/p>\n<p>seized by the police and produced in court in this case shall be<\/p>\n<p>released to the petitioner on condition that he executes<\/p>\n<p>     (i)  a bond for Rs.10,00,000\/- (Rupees ten lakhs only)<\/p>\n<p>undertaking to make the said amount available to the court or<\/p>\n<p>the Income Tax authorities as and when directed by the court for<\/p>\n<p>discharge of income tax liability of himself and\/or the 2nd<\/p>\n<p>respondent in respect of such cash and ornaments released to<\/p>\n<p>him.\n<\/p>\n<p>     (ii) he produces bank guarantee from any nationalised<\/p>\n<p>bank for such amount of Rs.10,00,000\/- (Rupees ten lakhs only)<\/p>\n<p><span class=\"hidden_text\"> Crl.M.C. No. 1990 of 2008 -: 7 :-<\/span><\/p>\n<p>in all (less bank guarantee, if any, already furnished) to the<\/p>\n<p>satisfaction of the learned Magistrate.\n<\/p>\n<\/p>\n<p>                                                   Sd\/-\n<\/p>\n<p>                                       (R. BASANT, JUDGE)<\/p>\n<p>Nan\/<\/p>\n<p>                 \/\/true copy\/\/<\/p>\n<p>                                      P.S. to Judge<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Dhanesh Kumar C.Togania vs Sri. K. Koya on 21 October, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM Crl.MC.No. 1990 of 2008(A) 1. DHANESH KUMAR C.TOGANIA &#8230; Petitioner Vs 1. SRI. K. KOYA, S\/O. MUHAMMED &#8230; Respondent 2. MAHENDRA SINGH ASOLIYA 3. STATE OF KERALA, THROUGH THE For Petitioner :SRI.SUNNY MATHEW [&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":[8,21],"tags":[],"class_list":["post-74103","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dhanesh Kumar C.Togania vs Sri. K. 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