R.R.YADAV, J. - (1.) INSTANT writ petition is confined against the warrant of authorisation dated 7.5.96, Anx. 5 to the writ petition, issued by respondent No. 2 in exercise of his power under Section 132A of the Income Tax Act while rest of the reliefs sought by the petitioners have been withdrawn.
(2.) BRIEF facts leading upto filing of the present writ petition are that on 2.5.96 the petitioners No. 2 and 3 who are relatives of petitioner No. 1 being brother -in -laws and the petitioner No. 2 is also working an Munim of his firm were returning with cash amounting to Rs. 9,80,000/ - from Amrawati, Maharashtra where they had gone to purchase goods but said transaction could not be finalised. When they reached Shahpura on the aforesaid date in early hours, the vehicle in which petitioners No. 2 and 3 were travelling was intercepted by the police authorities and the cash of Rs. 9,80,000/ - was seized under Section 102 Cr.P.C. on the ground of suspicion. Explanations given by petitioners No. 2 and 3 were not accepted by the police authorities and they informed the Income Tax Department. On the information of the police, the Income Tax authority namely Assistant Director of Income Tax (Investigation), Kota issued notices under Section 131(1A) of the Income Tax Act to the petitioners and recorded their statements on 3.5.96 and 4.5.96.
(3.) IT is also averred in the writ petition that while the proceedings were pending before the learned Additional Chief Judicial Magistrate, Shahpura district Bhilwara, the Income Tax authorities moved an application on 4.5.96 to the effect that the possession of the said cash should not be handed over to the petitioners. It is further alleged by the petitioners that although warrant of authorisation issued under Section 132A of the Income Tax Act by respondent No. 2 was illegal and without jurisdiction yet the learned Chief Judicial Magistrate, Shahpura district Bhilwara vide his order dated 24.5.96 has directed the said cash to be handed over to the Income Tax authorities under Section 457 Cr.P.C.;