Smt. Sharda Agrawal vs Director of Income Tax and Investigation and Others

Heard counsel for the parties.

By this petition, the petitioner seeks a writ of mandamus directing the respondents to return the documents and ornaments which were seized during the raid conducted on September 16, 1993. During the said raid, locker No. 158 in the Canara Bank, Loha Mandi, Agra, belonging to the petitioner was searched and then certain jewellery was seized. Explanations were furnished by Smt. Kiran Devi, mother of the petitioner, and by the petitioner herself. The Assistant Commissioner of Income Tax, while passing the order u/s 132(5) accepted the explanations of Smt. Kiran Devi, mother of the petitioner, regarding jewellery weighing 65 tolas and of the petitioner regarding jewellery weighing 194.2 grams. The explanations were also accepted regarding F. D. Rs. of the amount aggregating to Rs. 37,205 of the petitioner.

The grievance of the petitioner is that despite order dated December 31, 1993 (annexure ''1'' to the counter affidavit), the jewellery and the F. D. Rs. for which the explanations were accepted, have not yet been released in favour of the petitioner.

From the aforesaid order, it appears that no tax liability has been determined against the petitioner and no order for retaining the aforesaid assets has been passed by the respondents against the petitioner. The petitioner is, therefore, entitled to take back the aforesaid jewellery.

Hearing the parties, the petition is disposed of finally directing respondent No. 3 to return the aforesaid assets of the petitioner within a week from the date an application in this behalf is made by her and a copy of this order is produced before him.