MAHARAJAN J.

The question that arises for consideration in this criminal revision is, who is entitled under section 523, Criminal Procedure Code, to the amount of cash seized from one Mohammed Koya on January 29, 1970 ? As Mohammed Koya arrived at the Madras Central Station at about 4.30 p.m. on that day by West Coast Express, the Inspector, Railway Police, searched him on suspicion and found on his person currency notes of the value of rupees one lakh. Suspecting him of commission of an offence cognizable by the police, the Inspector arrested him and produced him before the Second Presidency Magistrate, Madras, along with the amount seized. Mohammed Koya was remanded to custody and released on bail subsequently. The Inspector, Railway Police, Madras Central, found on investigation that no cognizable offence has been made out against Mohammed Koya, and dropped the proceedings after intimating the income-tax department. The income-tax department found, on investigation, that the amount of rupees one lakh represented the income of Mohammed Koya which he had failed to disclose to the income-tax department. The Commissioner of Income-tax, Madras, Kerala and Bombay, authorise