1. The same question arises for determination in these two petitions and the answer to the question depends on the interpretation to be placed on S.132 of the Income-tax Act, 1961, for short the Act. To start with we shall read the section.

(Section omitted)

2. The facts which led up to the petition, O.P.2226 of 1972 are the following: A sum of Rs.50,000/- was seized from the petitioner by the Central Excise Department on 14th May 1971 at 11 p. m. when the petitioner, one Sri Assainar, was travelling from Payyannoor to Kottayam in a stage carriage. The seizure was made because it was suspected that the said amount represented the value of contraband gold. The seizure was made under S.110(1) of the Customs Act, but it was found on investigation that the money seized was not liable to confiscation. In fact no notice as contemplated by S.110(2) of the Customs Act, 1962 was issued. So the money seized was liable to be returned as provided by sub-s.(2) of S.110 of the Customs Act, 1962. At that stage the Income-tax Officer who was empowered by the Commissioner as envisaged by sub-s. (1) of S.132 of the Act intervened and issued a notice purporting to be under R.112-A of the In