Director, Income Tax Department & Anr v. State Of Rajasthan& Anr

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN JAIPUR BENCH, JAIPUR ORDER SB Cr Misc Petition No.795/2008 Director, Income Tax Department & anr versus State of Rajasthan& anr 26.11.2014 HON'BLE MR. JUSTICE MN BHANDARI Mr Anuroop Singhi Mr Kushagra Sharma – for petitioner(s) Mr Sudesh Saini, PP – for the State BY THE COURT: By this criminal misc petition, challenge is made tothe order dated 7.9.2007 by which custody of seized goods wasgiven to the non-petitioner No.2. The order aforesaid was passedon certain conditions which includes that money would be broughtto the court as and when directed and the Income Tax Departmentwas given liberty to take steps for the release. A long period of seven years has passed in between,thus presumption goes for conclusion of the proceedings andproper custody of the amount as a consequence thereof. Thiscriminal misc petition is thus disposed of with a direction that now the custody of the amount would be governed by the final outcomeof the order, if already passed or would be passed now. If, finally,it comes that there was undisclosed income on the part of theassessee, petitioners would be at liberty to pray for custody of theamount, so given to the assessee. (MN BHANDARI), J. bnsharma All corrections made in the judgment/ order have beenincorporated in the judgment/ order being emailed. (BN Sharma)PS-cum-JW