S GOUTHAM CHAND Vs. DISTRICT REVENUE OFFICER

JUDGEMENT

(1.) This writ petition has been filed by the petitioner seeking a direction to the respondents to refund a sum of Rs.10,00,000/- to him by drawing a cheque or Demand Draft in his favour, being the amount seized by the flying squad team of Tirukoilur Assembly Constituency.

(2.) The petitioner was running a jewellery shop at Tirukoilur. According to him, a sum of Rs.10,00,000/- was earned on 09.05.2016 and 10.05.2016 on the occasion of Akshaya Tiruthi, out of sale of jewellery. When he sent his staff one K.Karthick for depositing the said money into his bank account on the fateful date of inspection by the Flying Squad Team of respondent authorities on the eve of 2016 Tamil Nadu State Assembly Constituency elections, on 11.05.2016, it was seized by them. Thereafter, the officials of the Income Tax Department conducted search at his house and inspected the accounts. The first respondent sent a communication to the tax authorities to verify his records and send a No Objection Certificate for releasing the seized money. Since the Income Tax authorities expressed no objection for releasing the amount, the first respondent on 25.03.2017 itself authorized the second respondent to refund the amount to the petitioner under due acknowledgment.

(3.) While so, the petitioner approached the second and fourth respondents umpteen times seeking refund of the said money. However, on 12.09.2017, the third respondent sent the communication stating that they were told by the Reserve Bank of India that the time limit for exchange of old currency after demonetization expired on 31.12.2016 and hence, the petitioner was asked to approach the competent court. It is claimed by the petitioner that as on date, the said amount of Rs.10,00,000/- is kept at the fourth respondent office. Under the said circumstances, the petitioner is before this Court with this petition.