O R D E R

The petitioner, who is Assistant Director of Income Tax (Investigation), challenges the common order of the learned JFCM-II, Mananthavady in Cr.M.P.Nos.4018 and 4857 of 2014.

2. The learned Magistrate by the impugned order refused to release cash amount of Rs.38,08,700/- produced in the court by Dy.S.P. of Police, Mananthavady and dismissed Cr.M.P.No.4857/2014 filed by the petitioner seeking custody of cash, invoking Section 451 of the Cr.P.C. The person, who claimed to be entitled to possess the cash, filed Cr.M.P.No.4018/2014 which was, however, allowed in part. He is the first respondent in this Crl.M.C. and has not filed any proceeding challenging the correctness of the order of the learned Magistrate.

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3. On 14.8.2014, the Deputy Superintendent of Police arrested the second respondent in this Crl.M.C. with currency notes of Rs.38,08,700/- for his failure to account for its possession. The cash was produced before JFCM-II, Mananthavady. The investigation did not reveal commission of any offence punishable under the Indian Penal Code. During this period, on information that unexplained amount of cash was seized by Mananthavady Police from the possession of the secon