Page No.# 1/4 GAHC010058392025 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : Crl.Pet./351/2025 SOLEMAN ANSARY @ ANSARI S/O- MONERUDDIN ANSARY, R/O- VILL- TIAMARI PT- I, PS GAURIPUR, DIST. DHUBRI, ASSAM, PIN-783331 VERSUS THE STATE OF ASSAM REP BY THE PP, ASSAM Advocate for the Petitioner : MR. B D KONWAR SR. ADV., MR J SINGH,MR P DOLEY,MS S JAIN,MR H AGARWAL,MRS J M KONWAR Advocate for the Respondent : PP, ASSAM, Page No.# 2/4 BEFORE HONOURABLE MRS. JUSTICE SHAMIMA JAHAN ORDER Date : 29.09.2026 Heard Mr. BD Konwar, learned Senior Counsel assisted by Mr. P. Doley, learned Counsel for the petitioner and Mr. RJ Baruah, learned Additional Public Prosecutor for the State. 2. By this application filed under Section 528 of BNSS, 2023, the petitioner has prayed for setting aside the order dated 29.08.2024 passed by the Additional CJM, Dhubri by which the petitioner's application for custody of seized amount of Rs. 19,99,500/- in connection with Gauripur PS Case No. 447/2022 was rejected. The case of the petitioner is that on 15.12.2022, an FIR was lodged by the police personnel of Gauripur Police Station stating inter alia that on a secret information regarding a vehicle carrying huge cash amount being received through illegal cattle smuggling would be transferred to Bangladesh by the accused person, a naka checking was conducted and the vehicle was intercepted and four persons were arrested and from their possession a cash amount of Rs. 19,99,500/- was seized. 3. Upon receipt of the FIR, the police conducted the investigation and submitted a final report on 30.01.2024, wherein it was stipulated that a thorough investigation was conducted and due to lack of sufficient evidence, the request was made to the Court for discharge of the petitioner from the said case. It was also stipulated therein that the seized amount of Rs. 19,99,500/- has been deposited in Dhubri Treasury. Subsequent to the submission of the final report, the petitioner had filed an application for custody of the cash amount which was seized by the police on 15.12.2022 and the Court by order dated 29.08.2024 had rejected the said application. The Court had rejected the Page No.# 3/4 same on the ground that from the records it is seen that the petitioner had not file income tax returns from the financial year 2022-2023 which shows that he has concealed the transactions before the income tax authority. 4. It is also held that as per the income tax return for the assessment year 2022-2023, a total cash of Rs. 6647/- was seen lying in the two bank account of the petitioner and it was found to be very surprising as to the fact that after few months, the petitioner will carry such huge amounts of Rs. 19 lakhs. It was also held that as per Income Tax Act, only Rs. 2 lakhs can be carried in cash and as such, the learned Court had rejected the application filed by the petitioner. 5. The learned Senior Counsel for the petitioner had submitted a report of the Investigating Officer submitted on 18.05.2026 wherein it was stated that an amount of Rs. 4,90,000/- was received by the petitioner from his father with regard to sale of land and the rest of the money was acquired by him with regard to his business of grocery shop which has the concerned GST Number. It is also stipulated in the report that the entire amount of Rs. 19,99,500/- belongs to the accused person i.e. the petitioner. It is also stipulated for no other person had claimed the ownership of the said money. 6. It is no longer res integra that articles seized in connection with criminal case should be given to the owner or to the person from whom, it is seized at the earliest by the Magistrate. It has been held by the Supreme Court in Sunderbhai Ambalal Desai v. State of Gujarat, Reported in (2002) 10 SCC 283 that the valuable articles as well as currency notes should not be kept in the police custody for years and should be given to the owner as early as possible. However, it is stated that before handing over the articles detailed panchnama of such articles along with an indemnity bond and other procedures to be followed. It is, therefore, directed that the concerned police officer should Page No.# 4/4 hand over the currency notes to the petitioner by collecting the indemnity bond so that if there is any claim to the said money later, the petitioner would indemnify it. 7. With these observations, petition is disposed of. JUDGE Comparing Assistant