CONSTITUTION OF INDIA, 1950

Article 226

Writ petition - Search and seizure under section 132 - Release of assets (jewellery) seized from them during the search and seizure -

Assessee's grievance was that Revenue have not released the jewellery seized from them during the search and seizure under section 132. The jewellery was seized during the search and seizure operation from the residence of assessees. The jewellery from the bank lockers of two assessees were also seized. An application under section 132B was made by Mr. L for release of the said jewellery. A perusal of this application showed that it was made in representative capacity on behalf of all the family members, including assessees herein. Revenue authority conveniently chose not to respond to the same which led to filing of present writ petition Held: There was no reasonable justification given by Revenue for not accepting the application made by one of the family members for release of seized goods. Even if, according to Revenue authorities, application could not be made by one of the family members and the same ought have been made by two assessees, the least that authorities could do was to send the response to the said application. Thus, it was not correct for Revenue to turn around and say that application for release of the jewellery was not made within time. Therefore, assessees were permitted to move the application for release of jewellery seized during the course of search and seizure.

REFERRED :

FAVOUR : Petition allowed

A.Y. :

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