Ashok Kumar Gaur, J. - (1.) The instant joint petition has been filed by the petitioners seeking a direction to produce satisfaction note/reasons recorded, if any, under Section 132A(1) of the Income Tax Act, 1961 and further to declare the impugned action under Section 132A(1) of the Income Tax Act, 1961 and warrant of authorization dated 24.05.2018, to be without jurisdiction. The petitioners have further prayed for a direction to release amount Rs. 14,00,000/- along with interest to the petitioners.
(2.) The brief facts of the case are that the petitioners have pleaded in the petition that petitioner No. 1, works as commission agent in Textile Industry and from his possession Rs. 14,00,000/- were seized by the Mandal Police, Bhilwara. The petitioner No.2-6 are businessmen based in Vijaynagar whose money is said to be carried by petitioner No. 1 to make the payment to Marudhar Textile. The petitioner No. 7 is said to be widow of the petitioner and mother of the petitioner No.1 and petitioner No. 9 is wife of the petitioner No. 1 who is said to be a Tutor by profession. It has been pleaded that on 004.2018 when the petitioner No. 1 was on his way to Bhilwara, some police personnel stopped his car by barricading for inspection. It is alleged on inspection of his car an amount of Rs. 14,000,00/- was found by the Police personnel.
(3.) The petitioners have pleaded in his petition that amount so recovered from him (petitioner no. 1) was well explained by him as he was asked to deposit certain amount with one Marudhar Taxtiles of Bhilwara for business transactions. The petitioner also explained that some part of money belonged to petitioner's mother and wife which he was carrying to Bhilwara from Vijaynagar. It is pleaded that police personnel seized the said amount under Section 102 Cr.P.C.;