The Magistrate remanded him to Custody.
On November 20, 1971, the Police submitted a final report referring the case as one of mistake of fact and stating that their investigation revealed that the money seized from Beeran belonged to Syed Abdulla Pafakai Thangal and that Beeran had companymitted numberoffence.
56, 501 and a penalty of Rs.
The Police reported to the Magistrate that at the time of arrest Beeran had stated that the money belonged to one Ahamed Thangal and that he was carrying the money to be paid to one Kayappa of Puthupady.
The learned Magistrate, on the scant material available to him, found that the amount seized from Beeran belonged to Syed Abdulla Bakefai Thangal.
Beeran filed a petition requesting the Court to pay the money to Sayed Abdulla Bafakai Thangal, first respondent herein stating that the money belonged to him, Sayed Abdulla Bafakai Thangal also filed a similar petition C.M.P. No.
He allowed the order of District Magistrate affirming the order of the Sub Magistrate rejection his application under Section 226 4 of the Income tax Act to become final.
The learned District Magistrate companyfirmed the order of the Sub Magistrate and dismissed the Criminal Revision Petitions.
42,900 and the Income tax Officer Recovery Calicut filed C.M.P. No.
1 and 54 of 1971 and allowed C.M.P. No.
The Income Tax Officer, Assessment IV, Calicut and the Income tax Officer Recovery filed Criminal Revision Petitions 1/1972 and 2/1972 respectively in the Court of the District Magistrate, Calicut.
He rejected C.M.P. Nos.
The Income tax Officer, Assessment IV, Calicut filed a further Criminal Revision Petition in the High Court against the order of the District Magistrate in Criminal Revision Petition No.
On December 28, 1970.
65/70 .
Chinnappa Reddy, J. On December 24, 1970.
at about 1 A.M. Beeran, second respondent herein, was walking along the road in Calicut town when the Police stopped him on suspicion, reached him and found, in a beg which he was carrying, a sum of rupees one lakh in currency numberes of one hundred rupee denomination.
Later, Beeran was assessed to pay income tax of Rs.
1 of 1972 But the Income tax Officer Recovery did number file any further Criminal Revision Petition.
65 of 1970.
1,00,000 seized from Beeran may be paid to him.
He was arrested under Sections 54 and 550 of the Code of Criminal Procedures and produced before the Sub Magistrate I, Kozhikode.
The Income tax Officer, Assessment IV, Calicut, has preferred this appeal, having obtained special leave from this Court.
In the meanwhile the Income tax Officer Assessment IV, Calicut, the appellant herein, filed C.M.P. No.
