JUDGMENT

This appeal is directed against the judgment of the Allahabad High Court dated May 4, 1983 whereby Civil Misc. Writ Petition No. 99 of 1982 filed by the respondents was allowed and the authorisation made by the Commissioner of Income Tax (for short the Commissioner ) under Section 132-A of the Income Tax Act, 1961 (hereinafter referred to as the Act ) and the proceedings in consequence thereof were quashed. It was also directed that action of the appellants in seizing of books and documents as well as the sum of Rs. 17,353/- on December 30, 1981 was contrary to law and the same be returned to the respondents.

2. On December 25, 1981 one Vinod Kumar Jaiswal, while he was travelling from Mirzapur to Calcutta by the Kalka, Mail, was detained at Moghal Sarai Railway Station by the Government Railway Police and an attache case containing a sum of Rs. 4,63,000/- was seized from him on the suspicious that the money was stolen property or had been obtained through some other offence. A case under Section 411 I.P.C. read with Sections 41 and 102 Cr.P.C. was registered against him. An intimation about the seizure of money was sent to the Income Tax Authorities at Varanasi on Decembe