KRISHNA DEVI Vs. CHIEF COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This petition seeks a direction to quash releasing of gold jewellery weighing 1046 gms. to un authorised persons and to give compensation to the petitioner.

(2.) The case of the petitioner is that in search conducted on November 20, 2 1979, under Section 132 of the Income-tax Act, 1961, certain jewellery was seized from one Lachhman Dass Verma. The petitioner claims to be the wife of the adopted son of Lachhman Dass namely Rajinder Kumar Verma. The assessment was done in the year 1999 and part of the jewellery was held to be belonging to the petitioner. In spite of that, the jewellery in question was given by respondent No. 2 to un authorised persons on March 30, 2000. This petition has been filed on February 25, 2009. Reliance has also been placed on order of this Court dated November 11, 2008 in C.W.P. No. 18727 of 2007 Rajinder Kumar Verma v. Union of India and Ors. annexure P-2, filed by the husband of the petitioner.

(3.) The petition has been contested. In the reply filed on behalf of the Revenue, it has been pleaded that the writ petition was barred by laches. In similar circumstances, C.W.P. No. 6016 of 2006 filed by Smt. Surinder Verma wife of Sham Lai Verma, another adopted son of Lachhman Dass, was dismissed by this Court vide order dated December 12, 2006, annexure A-2. It has also been stated that there was litigation pending about succession of the late Lachhman Dass. Further stand of the Revenue is that the seized gold was sold on March 30, 2000 and April 11, 2000 to recover the dues and thus, the jewellery in question was not available with the Revenue. Similar stand has been taken by the private respondents who purchased the jewellery.