Union of India v. Hashir
Case brief
What is this about?
The High Court quashed an order directing partial release of seized cash deposited in a criminal court. It held that the Magistrate cannot apportion the amount. The court directed retention of the entire sum until finality of tax assessment proceedings and clarified the Income Tax Department's remedy under Section 226(4).
What did the court decide?
Directing the learned Magistrate to retain the entire amount of cash in deposit intact and await finality of assessment proceedings initiated against the first respondent.
What the court decided
A compact analysis
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE T.V.ANILKUMAR
FRIDAY, THE 03RD DAY OF JULY 2020 / 12TH ASHADHA, 1942
Crl.MC.No.2348 OF 2015
CRMP NOS.4018 & 4857/2014 DATED 10-11-2014 OF JUDICIAL MAGISTRATE OF FIRST CLASS -II, MANANTHAVADY
PETITIONER:
UNION OF INDIA
REPRESENTED BY ASSISTANT DIRECTOR OF INCOME TAX (INV), 8TH FLOOR, AAYAKAR BHAVAN, MANANCHIRA, KOZHIKODE-693001.
BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX
RESPONDENTS/PETITIONER & RESPONDENT:
1 HASHIR
Issues for consideration
3 issues framed by the court
Whether a Magistrate can direct partial release of seized cash to a respondent while tax assessment proceedings are pending against him for the same amount.
Whether the Income Tax Department is entitled to exclusive possession of cash deposited in a criminal court under Section 132A of the Income Tax Act without seeking an application under Section 226(4)
Whether the apportionment of seized cash allowing interim release upon security is legally sustainable when assessment orders are yet to be finally resolved.
Parties & counsel
- petitioner
Union of India
- respondent
Hashir
- respondent
Abdul Nissar
- respondent
State of Kerala
Coram
Case details
As recorded by the court registry
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