IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Criminal Misc. No. 19133-M of 1998 Date of decision: 1st July, 2008 Sanjiv Kumar Jindal … Petitioner Versus State of Punjab etc. … Respondents CORAM: HON'BLE MR. JUSTICE KANWALJIT SINGH AHLUWALIA Present: Mr. R.K.Dadwal, Advocate for Mr. G.C.Dhuriwala, Advocate for the petitioner. Mr. Mehardeep Singh, Assistant Advocate General Punjab for the State. KANWALJIT SINGH AHLUWALIA, J. (ORAL) In the present case, it has been submitted by respondent No.2, who was then posted as SI/ SHO, Police Station Mulepur, District Fatehgarh Sahib, that an amount of Rs.9,76,040/- was recovered from the petitioner while he was traveling in Maruti Car under suspicious circumstances. The amount was taken into possession under Section 102 Cr.P.C. Section 102(3) Cr.P.C. states that when such a property is seized then the Magistrate having jurisdiction may give custody thereof to any person on his executing a bond to produce the property before the Court as and when required. It is also submitted in reply that a prayer to this effect was also made to the Magistrate. Chief Judicial Magistrate, Fatehgarh Sahib, on 16th July, 1998 passed order (Annexure P-8). A perusal of order (Annexure P- 8) reveal that the amount was received by the Income Tax Officer under Section 132(a) of the Income Tax Act. Mr.Tarsem Chand, I.T.O. of Patiala filed reply before the Court of CJM, Fatehgarh Sahib and stated therein CRM No. 19133-M of 1998 that the amount has been deposited in the account of Commissioner, Income Tax, Patiala and the Income Tax Department had initiated assessment proceedings against the petitioner. Once the amount has been taken by Income Tax Department, it is after the assessment, the amount can be released by the Income Tax Department after obtaining permission from the Court of CJM, Fatehgarh Sahib. The present petition was filed in year 1998. Ten years are going to elapse. Income Tax authorities may have concluded their assessment. No body is present in the Court to inform the outcome of Income Tax proceedings. In case the amount has not been released to the petitioner, petitioner may again file an application before the Court of CJM, Fatehgarh Sahib for the appropriate relief. With these observations, present petition is disposed off. [KANWALJIT SINGH AHLUWALIA] JUDGE July 1, 2008 rps 2