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2004 (1) TMI 65 - HC - Income TaxThis writ petition has been filed for issuance of a writ in the nature of mandamus directing the respondents to release the jewellery which had been seized during the search of the two lockers of the petitioner - It is the admitted case of the parties that there are no existing liabilities in respect of any kind of demand referred to in clause (i) of sub-section (1) of section 132B of the Act. It is also not in dispute that the jewellery was recovered and seized from the custody of the petitioner. There is, thus, no manner of doubt that the respondents are liable to make over the jewellery to the petitioner in terms of the provisions of sub-section (3) of section 132B
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