Mehrotra, J.

1. While travelling from Mirzapur to Calcutta by the Kalka Mail, one Vinod Kumar Jaiswal was detained at Moghal Sarai by the Govt. Railway Police and an attache case containing a sum of Rs. 4,63,000 was seized from him on suspicion that the money was stolen property or had been obtained through some other offence. Vinod Kumar Jaiswal was charged under Section 411, IPC, read with Sections 41 and 102, Cr. PC, before the Railway Magistrate at Moghalsarai. This was on December 25, 1981. The Station Officer-in-charge of Govt. Railway Police, Moghal Sarai, sent an intimation to the I.T. authorities at Varanasi on December 26, 1981, about the seizure of money. On December 26 itself, Vinod Kumar was produced before a Magistrate at Mirzapur. The then IAC, Varanasi, intimated the CIT, Allahabad, on December 29, about the fact of possession of the aforesaid amount by Sri Vinod Kumar and also that he did not have any papers or documents regarding the ownership or possession of the amount. The Commissioner was informed by the IAC that no person by the name of Vinod Kumar Jaiswal was borne on the General Index Register of Income-tax assesses of the ITO at Mirzapur. The Commi