Crl.mc/3201/2022 Of Union Of India , Income Tax Department v. State Of Kerala

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE P.V.KUNHIKRISHNAN MONDAY, THE 9 DAY OF OCTOBER 2023 / 17TH ASWINA, 1945 CRL.MC NO. 3201 OF 2022 CMP 1277/2021 OF JUDICIAL MAGISTRATE OF FIRST CLASS -II,ATTINGAL PETITIONER/PETITIONER: UNION OF INDIA , INCOME TAX DEPARTMENTREPRESENTED BY THE DEPUTY DIRECTOR OF INCOME TAX (INVESTIGATION), OFFICE OF JOINT DIRECTOR OF INCOME TAX ( INVESTIGATION), 5TH FLOOR, AAYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM, PIN - 695003 BY ADV JOSE JOSEPH RESPONDENTS/RESPONDENTS 1 & 2: 1STATE OF KERALAREPRESENTED BY PUBLIC PROSECUTOR, HIGH COURT OF KERALA, ERNAKULAM, PIN - 6820312STATION HOUSE OFFICERMANGALAPURAM POLICE STATION, THIRUVANANTHAPURAM RURAL,THIRUVANANTHAPURAM, PIN - 6950033SHRI SAMPATHS/O VITTOBHA, VARADHAM, KRISHNA NAGAR NEYYATTINKARA PO, THIRUVANANTHAPURAM, PIN - 695121BY ADVS.SREEJA V, PPAdvocate GeneralSarin THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON 09.10.2023, THE COURT ON THE SAME DAYPASSED THE FOLLOWING: P.V.KUNHIKRISHNAN, J.-------------------------------- Crl.M.C. No.3201 of 2022 ---------------------------------------------- Dated this the 09[th] day of October, 2023 ORDER This Criminal Miscellaneous Case is filed with followingprayers: To delete the condition in the order of the JudicialMagistrate First Class Court-II, Attingal dated20-01-2022 in CM.P. 1277/2021 in Crime Number415/2021 of Mangalapuram Police Station,Thiruvananthapuram directing the competent officerto execute a bond undertaking to complete theproceedings expeditiously and may kindly direct theJudicial Magistrate First Class Court-II, Attingal torelease the seized amount of Rs.75,70,100/- to theIncome Tax Department/Petitioner. 2.When this matter came up for consideration on 24.05.2022, this Court passed the following order: “Admit. Learned Public Prosecutor takes notice forrespondents 1 and 2. Issue notice to the 3rdrespondent by speed post. Considering the facts and circumstances of thecase and also taking into account the fact that the petitioner herein is a Department of Government ofIndia, there shall be an order staying the operationof requirement in Annexure A order, to execute abond by the competent authority undertaking theproceedings under Section 132(B) or otherproceedings under the Income Tax Act expeditiously.Resultantly, the petitioner shall be entitled to get theamount released as an interim measure withoutexecuting the bond but subject to the condition thatthe obligation to complete the proceedings as perSection 153(2) of the Income Tax Act shall beapplicable to the petitioner herein.” 3.Based on the above order, the amount is alreadyreleased is the submission. Therefore the interim order dated24.05.2022 can be made absolute and there can be a directionto the petitioner to complete the assessment within sixmonths. Therefore, this Criminal Miscellaneous Case is disposed of in the following manner: 1.The interim order dated 24.05.2022 is madeabsolute.absolute. 2.The petitioner will complete the assessment,as expeditiously as possible, at any rate,as expeditiously as possible, at any rate, JV within six months from the date of receipt ofa stamped certified copy of this order. sd/- P.V.KUNHIKRISHNANJUDGE APPENDIX OF CRL.MC 3201/2022 PETITIONER ANNEXURESAnnexure A COPY OF THE ORDER OF THE COURT OF THE JUDICIAL MAGISTRATE FIRST CLASS COURT-II, ATTINGAL DATED 20-01-2022 IN CM.P.1277/2021 IN CRIME NUMBER 415/2021 OF MANGALAPURAM POLICE STATION,THIRUVANANTHAPURAM