S. 132A Validity of Issue of warrant of authorization

ORDER Ahhay M. Naik, J. This writ petition under Article 226 of the Constitution of India has been preferred against the warrant of authorization dated 11.06.2007 issued under Section 132A(1) of the Income Tax Act, 1961, whereby respondent No. 1 requisitioned the amount of Rs. 26,00,000/- seized from petitioner No. 2 by Police Station In-charge, Chandan Nagar Police Station, Indore. 2. Briefly stated relevant facts are that at about 2.45 AM on 10.06.2007, the City Superintendent of Police, Indore intimated telephonkally the ITO (Investigation) about the seizure by Police Station In-charge of C...