HC allowed release of cash seized in full to Income Tax Dept

Union of India Vs State of Kerala (Kerala High Court)

It is true that even while dismissing the application submitted by the petitioner herein, the learned Magistrate ordered to retain 30% of the amount for securing the interest of the Income Tax Department. Apparently, an amount of 30% was fixed under the impression that the same would take care of the amount likely to be payable by the 2^nd respondent towards tax element. However, such an exercise is beyond the scope of the jurisdiction under Section 451 of the C

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