Dismissing the writ petition of the revenue the Court held that where money had been seized by police from a person and deposited in criminal court appropriate remedy open to ITO was to apply under section 226(4) for payment of money towards tax and other amounts due  and Income-tax authorities were not justified in issuing any command to Court demanding release of cash.  Court also directed to retain the entire amount of cash in deposit intact and await finality of the assessment proceedings initiated against the first respondent. The right to recover the amount will enure to the first respondent only in the situation of the order of assessment being either set aside in appeal or other appropriate legal proceedings. Otherwise, the authorities under the Act will be entitled to move the court for release of the requisite portion of amount of tax etc. due to the Department and recoverable under the Act.