RAJINDER KUMAR VERMA Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS petition seeks a direction for releasing of 10 kgs. of silver jewellery, belonging to the petitioner but seized from his CASE of the petitioner is that during search at the premises of Lachhman Das Verma, adoptive father of the petitioner with whom the petitioner shared the residence and business of goldsmith, jewellery weighing 53.63 kgs. of silver was seized. The said Lachhman Das Verma admitted that out of the jewellery seized, 10 kgs. of jewellery belonged to the "... The benefit of disclosure made by Sh. Rajinder Kumar, therefore, cannot be denied to the assessee when the findings of the search action have been collectively reported at one point. Silver jewellery found is accordingly considered further explained to the extent of 10 kgs. as covered by the disclosure of Sh. Rajinder Kumar." (Annex. P -7), respondent No. 3 asked the petitioner to produce succession certificate as the jewellery could be returned only to the person from whom the same was seized under s. 132B(3) of the Act. Lachhman Das Verma had died in the year 1992.

(2.) Contention raised is that requirement of producing the succession certificate could not apply where a finding has already been recorded that the seized items belonged to the petitioner.

(3.) In the reply filed, stand taken in letter (Annex. P -7) has been reiterated. We have heard learned counsel for the parties.