JUDGMENT

RAY. C. J.— This appeal is by special leave from the order dated 6th May, 1975 of the High Court of Punjab and Hariyana dismissing in limine the writ petition of the appellant.

2. The appellant filed a writ petition in the High Court challenging the order dated 4th January, 1975 of the Additional Sessions Judge, Jullundur who allowed the revision petition of the respondent Romesh Chander and dismissed the petition of the appellant.

3. The facts leading to the order are these: On 6th August, 1971 the respondent Romesh Chander was travelling in a car. His car was intercepted by the police. A sum of Rs. 1,61,411/- was found in a bag in his hands. The respondent Romesh Chander was taken to the police station. A criminal case was registered against him under Sections 411, 413 and 414 of the Indian Penal Code and under Sections 4, 5, 6 and 8 of the Foreign Exchange Act, 1947. The Commissioner of Income-tax issued a warrant of authorisation empowering certain officers under Section 132 of the Income-tax Act to conduct a search and seizure. Pursuant to that authorisation the authorised officer seized the sum, of Rs. 1,61,411/- and certain books and documents. The business premises of the respondent Romesh Chander and the other respondents who were his partners were searched and certain documents and books were seized.

4. The respondent Romesh Chander by a writ petition challenged the warrant of authorisation. The High Court of Punjab and Haryana on 25th May, 1971 held the search to be invalid and directed the Revenue to return the money and the books. On appeal the High Court on 22nd November, 1972 accepted in part the appeal of the Revenue and held that the amount and the books and documents be returned by the Revenue to the Station House Officer, Police Station. Kartarpur who was directed to proceed in accordance with law.

5. The respondent Romesh Chander filed an application on 12th March, 1973 in the Court of the Judicial Magistrate, Jullundur and alleged that the police had not filed any challan against the respondent Romesh Chander for a long time and prayed for an order that the Station House Officer, Kartarpur be directed to get the money from the Income-tax Authorities and comply with the orders of the High Court.

6. The Revenue Authorities filed an application under Section 523 of the Code of Criminal Procedure, on 25th March, 1973 before the Judicial Magistrate, Jullundur and prayed that orders might be passed directing that the sum of Rs.1,61,411/- be retained by the Income-tax Department in partial satisfaction of their outstanding demand against the respondent Romesh Chander, and the papers of the Respondent Romesh Chander be also retained by the Revenue Authorities for completion of assessment proceedings against the respondent Romesh Chander.

7. In the aforesaid application of the Revenue Authorities before the Judicial Magistrate, Jullundur it was alleged that a regular assessment order had been passed on 26th June, 1972 against the respondent Romesh Chander and the demand of the Revenue Authorities against the respondent Romesh Chander was Rupees 7,90,293/-. The Revenue further alleged that the respondent Romesh Chander was given 35 days notice to pay the amount and because he did not pay the amount demanded, the sum of Rs. 1,61,411/- was adjusted on 5th October, 1972, towards the outstanding demand. It also appeared in the aforesaid application of the Revenue before the judicial Magistrate, Jullundur that the criminal case registered against the respondent Romesh Chander had bean "filed as untraced" by the order of the Court dated 25th January, 1973.

8. The Judicial Magistrate on 24th Income-tax authorities to return the amount in dispute the books and other documents to the Station House Officer, police Station, Kartarpur.

9. The order of the Judicial Magistrate was affirmed by the Additional Session Judge, Jullunder in revision on 5th May, 1973.

10. The order of the Judicial Magistrate and the order of the Additi