Informant lodged FIR before police station for theft committed by accused in his house for golden and silver ornaments worth of Rs. 90,000, however subsequently, he informed about theft of his passport and cash worth of Rs. 1.40 crores. Police recovered Rs. 60.29 lakhs and swift car worth of Rs. 1.75 lakhs purchased from stolen rupees out of total Rs. 1.40 crores as also gold and silver ornaments. Informant gave satisfactory reply to police authority, however when interrogation by Income-tax department was made, he failed to give satisfactory explanation for an amount of Rs. 35.28 lakhs.  Department issued warrant of authorization under section 132A(1)(c) to police inspector for requisition of seized cash, which was not accepted as matter was pending before Magistrate.   Department appeared before Magistrate and upon request being made by department, Magistrate passed an order holding that Income-tax department was free to take all actions permissible under law including to make fixed deposit of Rs. 35.28 lakhs in name of informant with any Nationalized Bank initially for a period of two years renewable from time to time.  Said order was challenged before Sessions Court inter alia praying for permission to allow them to deposit aforesaid amount in a fixed deposit in name of Income-tax department, however, said request was rejected. On criminal application by the revenue the Court held that  department would be free to undertake all actions permitted under law, however, he shall deposit entire amount of Rs.35.28 lakhs in P.D. Account in accordance with provisions and Rules of Income Tax Act.