Supreme Court · 1975 INSC 317 · Decided 11 December 1975
J. R. Malhotra & ANR. v. Additional Sessions Judge, Jullundur & ORS.
- Court
- Supreme Court of India
- Citation
- 1975 INSC 317 · [1976] 2 S.C.R. 993
- Case number
- CIVIL APPEAL No. 999/1975
- Decided
- 11 December 1975
- Bench
- A.N. RAY, M. HAMEEDULLAH BEG, R.S. SARKARIA, P.N. SHINGAL (4-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- IPC Section 411, 413, 414; CrPC Section 523; Income Tax Act Section 132, 146
Headnote
R. MALHOTRA & ANR. v. ADDITIONAL SESSIONS JUDGE, JULLUNDUR & ORS. December 11, 1975 [A. N. RAY, C. J., M. H. BEG, R. S. SARKARIA AND P. N. SHINGHAL JJ.] J11cnme tax-Money seized from assessee suspecting offence-Prosecution dropped for want of eridence-Right of Revenue to keep money seized ent. The Police also registered a criminal case against him. Thereafter, the Income Tax Officer assessed him to tax and adjusted the money seized against the tax due. The respondent moved the High Court, and the High Court held that the search and seizure were illegal and directed the
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