JUDGMENT 1. -This petition under section 482 Cr.P.C. has been filed against the order dated 16.4.1998 passed by the Additional Sessions Judge No. 1, Jaipur City whereby the revision petition against the order passed by the Additional Chief Judicial Magistrate No. 6, Jaipur City was dismissed, but accepted oral objection of Income Tax Department, and set aside the order of the learned Additional Chief Judicial Magistrate and directed that the money seized be handed over to Income Tax Department for disposal. 2. In short the facts of the case are that A.S.I., Transport Nagar Aid Post (Police) while checking Bus No. RJ-14P 4590 found petitioner in possession of a sum of Rs. 4,68,000/- in cash and some silver, therefore, he seized the money and silver under section 102 Cr.P.C. Statement of petitioner was recorded and after investigation the Police found that the amount and silver were not connected with any offence. On 20.8.1996, the petitioner filed an application for delivery of the aforesaid amount and silver under section 457 r/w Sec 102(3) of Cr.P.C. The Income Tax Department also filed an application along with a warrant of authorisation issued under section 132-A of the Income Tax Act. The learned Magistrate after hearing directed that 40% amount be returned to the petitioner and 60% be handed over to the Income-Tax Department for enquiry. The petitioner filed revision before the Sessions Court which was rejected and on the other hand directed that whole amount be handed over to the Income Tax Department. 3. The learned counsel contended that after thought enquiry, the Police was satisfied that the amount and silver were not a stolen property and not connected with any offence, therefore, the petitioner is entitled to get the seized money and silver and it should have been returned to him. The Courts below have committed a serious error of law in handing over it to Income Tax Department because there was no justification for the Income Tax Department to issue warrant of authorisation under section 132-A of the Income Tax Act. He has also submitted that authority concerned is required to pass a final order in respect of property seized u/s. I 32-A of the Income Tax Act within 120- days but the concerned authority has not passed any order so far. Therefore, the amount and silver be handed over to the petitioner. 4. He has also submitted that authority concerned is required to pass a final order in respect of property seized u/s. I 32-A of the Income Tax Act within 120- days but the concerned authority has not passed any order so far. Therefore, the amount and silver be handed over to the petitioner. 4. The learned counsel appearing on behalf of respondent has submitted that the provision contained in Section 132-A of the Income Tax Act are special provisions and have over riding effect over the provisions of Cr.P.C. Therefore, once warrant of authorisation issued under section 132-A, it is for the authority concerned to decide the matter as per provisions of the Income Tax Act and to pass final order under section 132(5) of the Income Tax Act. He has placed reliance on a judgment of this Court in the case " Mohammad Hanif & Ors. v. State of Rajasthan", in S.B. Cr. Revision Petition No. 123/93 decided on 17.11.1993. 5. After going through the record, I am of the view that there is no dispute about the fact that money and silver seized by the Police is not connected with any offence. The Income Tax Authority has already issued warrant of authorisation under section 132-A of the Income Tax Act. therefore, the seized article, money are to be handed over to Income Tax Authority and the order for disposal has to be passed by the authority concerned as per provision contained in Section 132(5) of the Income Tax Act. If any person objects for any reason to an order made under sub-sec. (5) he may within thirty days of the date of such order, make an application to the Chief Commissioner or Commissioner stating therein the reasons for such objection and requesting for appropriate relief in the matter as provided in sub-sec. (1) of Section 132 of the Income Tax Act. 6. In view of the above discussion there is no ground to interfere in the order passed by the learned Additional Sessions Judge. Therefore, this petition under section 482 Ck.P.C. is dismissed.Petition dismissed. *******