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2024:KER:72357 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS TUESDAY, THE 24TH DAY OF SEPTEMBER 2024 / 2ND ASWINA, 1946 CRL.MC NO. 5380 OF 2024 PETITIONER:
INCOME TAX DEPARTMENT REPRESENTED BY DEPUTY DIRECTOR OF INCOME TAX, CHUNDAKKAYIL COMPLEX MANJAKULAM ROAD, PALAKKAD
678001, PIN - 678001 BY ADVS.
NAVANEETH.N.NATH, CGC SUSIE B VARGHESE RESPONDENT/S:
1 STATE OF KERALA REPRESENTED BY PUBLIC PROSECUTOR,HIGH COURT OF KERALA, PIN - 682031
2 MUHAMMED DILSHAD MANHAR K S/O MOHAMMED KALATHIL HOUSE, VAZENKADA MALAPPURAM, PIN - 679357 BY ADVS.
JIKKU SEBAN GEORGE MR.
DEEPTI SUSAN GEORGE(K/000946/2011)
SMT. SREEJA V (PP)
THIS CRIMINAL MISC. CASE HAVING COME UP FOR ADMISSION ON
24.09.2024, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
2024:KER:72357 BECHU KURIAN THOMAS, J.
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Crl.M.C.No.5380 of 2024 =-=-=-=-=-=-=-=-=-=-=-=-=-=
Dated this the 24th day of September, 2024
ORDER
Petitioner is the Income Tax Department. It was the 2nd respondent in C.M.P. No. 1974/2023 in C.M.P. No. 170/2022 before the Judicial First Class Magistrate-I, Perinthalmanna. The 2nd respondent herein filed the aforesaid application seeking release of an amount of Rs. 64,80,000/- which was seized by the Sub Inspector of Police, Perinthalmanna Police Station and reported to the Court on 16.12.2021. The application was allowed by the impugned order, after imposing conditions relying upon the decision in R. Ravirajan and others v.
State of Kerala [2023 SCC onLine Ker 8444].
2. Though notice to the 2nd respondent has been served, none appears on his behalf.
3. When similar matters came up for consideration, this Court had, after noticing the divergent views expressed in R. Ravirajan’s case (supra) and in Union of India v. State of Kerala and another [2022 SCC OnLine Ker 11017], referred the issue for an authoritative pronouncement to the Division Bench. By Order dated 04.09.2024 Assainar v. The State of Kerala [2024 KHC OnLine 964], it was held that the view expressed in Union of India v. State of Kerala (supra that the Competent Authority of the Income Tax Department is entitled
2024:KER:72357 to seek interim custody of the currency notes is legally proper. While upholding the said view, the Division Bench also observed that the direction to complete the proceedings by the Income Tax Department within six months is not in accordance with law.
4. In view of the authoritative pronouncement in Assainar v.
The State of Kerala [2024 KHC OnLine 964], the impugned order in this case dated 05.10.2023 is liable to be set aside and a reconsideration is essential, especially since it is not forthcoming whether the amounts have already been released or not, pursuant to the earlier order. 5. Accordingly, the impugned order is set aside and the learned Magistrate is directed to reconsider the matter in the light of the observations in Assainar v. The State of Kerala [2024 KHC OnLine
964].
This Crl.M.C is allowed as above.
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