JUDGMENT

CHINNAPPA REDDY, J. :— Mohammad Koya was searched on suspicion by the Railway Police when he alighted at the Madras Central Station on 29th January, 1970 by the West Coast Express. A sum of rupees one lakh in currency notes of 100 rupee denomination was seized from his person. Mohd. Koya was arrested and produced before the Second Presidency Magistrate, Madras, who remanded his to custody. After investigation, the Inspector, Railway Police Madras Central, reported to the Magistrate that no cognizable offence was discolsed against Mohd. Koya and the proceedings may, therefore, be dropped. Mohd. Kunhi filed a petition before the Presidency Magistrate claiming that the money belonged to him and that he had entrusted Mohammed Koya with the money for being paid to a constituent at Bombay. Mohammed Koya also supported the petition filed by Mohammed Kunhi. Meanwhile Vth Income-tax officer, V Madras, having been duly authorised by the Commissioner of Income-tax, Madras, Kerala and Bombay, filed an application before the Presidency Magistrate praying that the amount may be paid to him under Section 132 of the Income-tax Act as the amount represented the undisclosed income of Mohamm