Revenue Department cannot seize cash during the inspection

Dhanya Sreekumari Vs State Tax Officer (IB) (Kerala High Court) The Hon’ble Kerala High Court in Dhanya Sreekumari v. State Tax Officer (IB) [WP(C) No. 21772 of 2022 dated June 27, 2023] held that cash not being a stock-in-trade of the assessee, was not a thing that ought to have been seized and directed the Revenue Department to release the cash seized to the assessee. Facts: Dhanya Sreekumari (“the Petitioner”) is engaged in the manufacture and sale of Idly, dhosa batter etc. An inspection was conducted by the Revenue Department (“the Respondent”) in the manufacturing unit and at t...