THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE N.RAVI SHANKAR Writ Petition No.16316 2011 ORDER : (Per Hon’ble Sri Justice Goda Raghuram) The singular grievance in this writ petition is that officers of the Income Tax Department have not finalized the proceedings initiated against the petitioner in respect of the amount of Rs.2,90,000/- seized from the petitioner’s custody, by the Sub Inspector of police, Peddamandiam Police Station on 27-04-2011, during the Kadapa Parliamentary Bye-Elections. 2. According to the petitioner, while he was proceeding to Pucchakayala Palle village, Vuyyalawada Mandal, to take delivery of tractor and carrying money to be paid for the same (An amount of Rs.2,50,000/- borrowed by way of a bankers cheque from Thirumallai Bankers and another amount of Rs.46,000/- borrowed from Mutthoot Finance by mortgaging gold ornaments of his family members), he boarded a passing car and during such journey the car was intercepted and the said amount was found with him. 3. Despite the seizure having occurred on 27-04-2011, and despite the petitioner having submitted his written explanation on 29-04-2011, the respondent has not finalized the proceedings and has not recorded a finding as to whether the amount requires to be confiscated or returned to the petitioner. 4. On instructions, Sri Narsimha Sharma, learned standing counsel for Income Tax appearing for the respondents, states that the amount of Rs.2,90,000/- seized on 27-04-2011 was already credited to the personal deposit account of the Commissioner of Income Tax Department, Hyderabad and after a draft appraisal report is submitted in the case by the respondents, the same would be forwarded to the assessing officer having jurisdiction of the case for appropriate action under the relevant provisions of the Income Tax Act, 1961. It is further submitted by Sri Sharma that the sole respondent impleaded is only authorised under the provisions of the Act to forward an appraisal report to the jurisdictional assessing authority and that passing an order of assessment or finalizing the proceedings pursuant to the seizure of car from the petitioners’ custody is beyond his authority or jurisdiction. 5. In the facts and circumstances of the case, the writ petition is disposed of directing the respondent to forward the appraisal report to the concerned and jurisdictional assessing authority without fail demur or any further procrastination, within a period of two weeks from the date of receipt of a copy of this order. There shall be no order as to costs. _____________________________ JUSTICE GODA RAGHURAM Dated: 18-08-2011 ________________________ JUSTICE N.RAVI SHANKAR kvr