Judgment : The above two petitions are clubbed together and the following common order is passed: 2. Crl.M.P. No.3238 of 1995 is for a direction to the respondent- Directorate to return the amount of Rs.5,40,000 which has been seized on 3. 1995 from the petitioner on the ground that they have no right to retain the amount. 3. Crl.M.P. No.3239 of 1995 is for a direction to the respondent- Directorate to return the books namely, cash book, bank book and petty cash book to the petitioner. 4. These two applications are resisted by the Department contending that the Income-tax Department has informed the FERA Department vide their letter dated 30.8.1995 not to release the amount till the investigation is over. It is further submitted that the investigation carried on by the Income-tax Department is also in larger public interest and economic development of the Nation at large. Any view expressed by the Department at this juncture, considering the fact of pending investigation, is inappropriate. 5. Sec. 132-A of the Income Tax Act contemplates power to requisition books of accounts or assets from the custody of any officer or authority under any other law for the time being in force. In view of this mandate of law, the request of the Income Tax Department to the respondent not to release the amount cannot be said to be without authority of law. Therefore, it is not proper to order release of the amount as prayed for in Crl.M.P.No. 3238 of 1995 and the petition is dismissed. 6. So far as the petitioner’s request for return of the documents seized on 3. 1995 is concerned, the Department may consider the same after affording an opportunity of being heard. With these observations, the petition in Criminal Miscellaneous Petition No.3239 of 1995 is dismissed.