During Income-tax search and seizure operation at a particular hotel room, applicant alongwith co-accused was found in possession of cocaine Narcotics Control Board (NCB) was empowered to seize said contraband material in adherence to procedure and accused were charged for offence punishable under Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act). Applicant filed an application for discharge on ground that seizure of contraband by Income-tax Officers did not constitute a legal seizure and same being done by officers neither-armed with a warrant nor authorization and empowerment under provisions of NDPS Act, prosecution was wholly untenable.  Since Income-tax Officers had simply stumbled upon contraband substance in possession of accused and stored it in safe and it was, in effect, seized by empowered officers of NCB, it could not be said that act of Income Tax Officers in taking over substance from possession of accused amounted to seizure and, therefore, intent to carry on search to find out contraband substance could not have been attributed to officers of Income Tax department. Special Judge was within his rights in recording a finding that there was adequate material which justified a strong suspicion of accused applicant having committed offence punishable under NDPS Act.