Whether Income Tax Department Can Seek Custody Of Seized Currency From Magistrate: Kerala High Court Refers To Division Bench

Given the conflicting views of two Kerala High Court Single Benches on whether the Income Tax Department can seek interim custody of seized currency notes from the Magistrate, Justice Bechu Kurian Thomas referred the issue to a Division Bench. \r

The case involves interpreting Section 132A of the Income Tax Act and whether it allows the department to requisition the Magistrate under Section 451 of the CrPC. The court noted the importance of legal certainty and precedent, emphasizing that ambiguity can lead to confusion and prejudice. \r

The Registry was directed to place the case before the Chief Justice for constituting the Division Bench to resolve the matter.