Court No. - 91

Case :- CRIMINAL REVISION No. - 1897 of 2022

Revisionist :- Prabhunath Singh

Opposite Party :- State of U.P.

Counsel for Revisionist :- Upendra Kumar Mishra,A Kumar Srivastava

Counsel for Opposite Party :- G.A.

Hon'ble Ajit Singh,J.

Supplementary affidavit filed today is taken on record.

This revision has been filed against the judgment and order

dated 13.4.2022 passed by Additional Sessions Judge, Fast

Track Court No.1, Maharajganj in Criminal Case No. 177 of

2021 (State of U.P. Vs. Prabhunath Singh) in Session Trial No.

85 of 2020 arising out of Case Crime No. 559 of 2020 under

section 8/20 N.D.P.S. Act and 18A/27A of Drugs and Cosmetics

Act, P.S. Nichlaul, District Maharajganj by which the learned

Sessions Judge has rejected the claim of the revisionist.

Brief facts of this case are that an amount of Rs.18,50,000/- was

found by the police of P.S. Nichlaul, District Maharajganj on

15.12.2020 when they have raided the house of the revisionist

and found some prohibited drugs and syrups and also found 280

grams of Ganja and when enquired the source of money then no

satisfactory reply was given by the revisionist and the money

was seized and that money was handed over to the Income Tax

Department. The revisionist filed an application for the release

of Rs.18,50,000/- in the Sessions Court and the trial court has

dismissed the application for release of money of the revisionist

vide order dated 13.4.2022.

Aggrieved by the dismissal order dated 13.4.2022 passed by the

Sessions Court, this revision has been preferred.

Learned counsel for the revisionist has submitted that the

revisionist is owner of the money which was being kept by the

revisionist in his house for the marriage of his daughter and the

revisionist is a licence holders of the Drugs and Cosmetic Act

and the police was continuously demanded illegally money

from him and he has been falsely implicated in this matter.

Learned counsel for the revisionist submits that the revisionist

is having his medical shop and the house in the same

premises/building. The Sessions Judge has passed illegal and

improper order as the money was of the revisionist and the

money should have been released in favour of the revisionist

and the Income Tax Department could have been informed to

ask the source of the money from the revisionist. Learned

counsel for the revisionist has relied upon a judgment of

Hon'ble Apex Court rendered in Sunderbhai Ambalal Desai

vs. State of Gujarat, 2002 (10) SCC 283 in which Hon'ble

Apex Court has held that the Magistrate has to pass appropriate

orders immediately by taking bond and guarantee in case of

valuable articles/currency note and if sample is required to be

taken, sample may be kept properly after sending it to chemical

analyzer.

In the present case it is not in dispute that the money was

recovered from the house of the revisionist and he money

should have been handed over to the revisionist or released in

favour of the revisionist by the trial court after taking valuable

security in regard to the money. It is the domain of the Income

Tax Department to enquire source of this money from the

revisionist and if the Income Tax Department does not find

satisfactory reply then the Income Tax Department may impose

penalty as per law.

In the result, the instant revision stands allowed and the trial

court is directed to release the amount in favour of the

revisionist after taking adequate security from the revisionist.

The release of money in favour of the revisionist will not bar

the jurisdiction of the Income Tax Department to know the

source of money from the revisionist.

Order Date :- 19.1.2023

AU

Digitally signed by :-

ADEEB UDDIN

High Court of Judicature at Allahabad