Oral Order:

1. The petitioner has challenged the Order dated 19th November, 2004 of the Additional Chief Metropolitan Magistrate, 19th Court, Esplanade, Mumbai, confirmed in Revision by the Sessions Court Greater Mumbai by an Order dated 5th April 2008 rejecting the prayer of the Deputy Director of Income Tax - the petitioner herein, for return of an amount seized from the custody of the respondent No. 1 Nagorao Malku Ghadge under Section 124 of The Bombay Police Act, 1951.

2. The relevant facts of the matter begin with the seizure of an amount of Rs.80,57,680/- and jewellery worth Rs.2,18,920/- from the possession of the respondent No.1 Nagorao on 21st May 2001 in the course of a search of his house by the DCB CID i.e. State Police. Nagorao was prosecuted under Section 124 of The Bombay Police Act and called upon to account for possession of the cash and the jewellery. He gave a satisfactory explanation to the Magistrate in accordance with the provisions of law. Accordingly he was acquitted on 7th May 2004 under that Act. Since Section 124 entails punishment only if such a person fails to account for such possession. Section 124 of The Bombay Police Act reads as follow