ORDER

Heard finally with the consent of the parties.

2]

This petition has been filed by the petitioner Union of India, through Deputy Director of Income Tax under Section 482 of the Cr.P.C., seeking to recall the order passed by this Court in M.Cr.C. No.3045/2021 (Vivek and Mohanlal Chugh Vs. State of M.P.) on 05.02.2021. 3]

Ms. Veena Mandlik, learned counsel for the petitioner has submitted that in the aforesaid petition filed by Vivek and Mohanlal Chugh, this Court was pleased to order that the amount of Rs.48 lakhs which was the subject matter of theft from their house, be given on supurdagi to them. It is further submitted that no sooner the Income Tax Department came to know about the theft of the aforesaid amount from the house of the Chugh family, they have also initiated a separate investigation as per the Income Tax Act, 1961 (hereinafter referred to as ‘the Act of 1961’) and subsequently, they came to know that out of the amount of Rs.50

lakhs, Rs.48 lakhs have already been obtained on supurdagi by Vivek and Mohanlal Chugh.

4]

Counsel has also drawn the attention of this Court to Section 132(A)(c) of the Income Act of 1961 to submit that the Income Tax authority has the power to claim the aforesaid amount on which Income Tax was not paid. It is also submitted that after the inquiry on the part of the Income Tax Officer, the custody of the amount may also be given back to the person from whom the amount is obtained by the Income Tax Department in accordance with law.

5]

In support of her submissions, Ms. Mandlik has also relied upon the decision rendered by the co-ordinate Bench of this Court in M.Cr.C. No.7840/2009 dated 30.04.2010, by Hon’ble Justice Shri J.K. Maheshwari (as his lordship then was), as also the decision rendered by the Gujarat High Court in the case of Rajiv Agrawal or his Successor in Office Vs. State of Gujarat reported as (2007) 290 ITR 449 (Guj).

6]

Counsel for the respondent Nos.2 and 3, however, has opposed the prayer and it is submitted that although it was directed in the aforesaid M.Cr.C.No.3045/2021 that the respondents are entitled to receive back the sum of Rs.48 lakhs, however, they have taken on supurdagi Rs.40 lakhs only, as the accused was also claiming the sum of Rs.8 lakhs to be of his own, whereas, the amount stolen was Rs.50 lakhs. 7]

On due consideration of submissions and on perusal of the record, as also the order passed by this Court in the case of Union of India Vs. State of M.P. & Ors. passed in M.Cr.C. No.7840/2009 dated 30.04.2010, this Court finds force with the submissions as advanced by the counsel for the petitioner, and is of the opinion that the Income Tax Department is also a necessary party and needs to be heard before passing the order on the supurdagi of the aforesaid cash.

8]

In view of the same, the order dated 05.02.2021 passed in M.Cr.C. No.3045/2021 is hereby recalled and the M.Cr.C. No.3045/2021 is restored to its original number. 9]

Let the same be listed in the week commencing 19.02.2024. 10] With the aforesaid, present petition stands allowed and disposed of.

(SUBODH ABHYANKAR) JUDGE Bahar