TMI Blog1985 (12) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... ether inspection of the jewellery and other valuable articles of personal use contained in six boxes lying in Srinagar Toshakhana-which boxes are at present kept under lock and seal of the Commissioner appointed by the Jammu Kashmir High Court under its order dated June 22, 1984-was improperly declined by the learned single judge by his order dated July 20, 1985, pending disposal of the main Writ Petition No. 122 of 1984. The learned judge has rejected the appellant's prayer for inspection by observing thus: " Be that as it may, at this stage without speculating on the merits of the petition, I find that no useful purpose will be served by granting relief to the petitioner which he has prayed in the present CMP." According to the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be disputed, for, the main issue arising between the parties is whether the jewellery and other valuable articles of personal use contained in the six boxes lying in Srinagar Toshakhana are heirlooms of the appellant and his family as claimed by him or not and such inspection by experts will unquestionably facilitate its determination. We, therefore, fail to appreciate how the learned judge felt that no useful purpose will be served by the inspection sought for by the appellant. Counsel for the Union of India as well as the learned Advocate General of Jammu Kashmir appearing for the State strenuously urged before us that the appellant's claim of ownership or title to these items has been refuted in the counter-affidavits that hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -tax authorities and we are now informed that for the three assessment years 1978-79, 1979-80 and 1980-81, assessment orders under the Wealth-tax Act have been passed by the Wealth-tax Officer, A Ward, Jammu, wherein the estate belonging to the appellant's family lying in the Srinagar Toshakhana has been valued at a considerably enhanced figure over and above the value returned by the appellant in his returns, and the exemption claimed by him under section 5(1)(xiv) of the Wealth-tax Act in respect of the heirlooms has been declined and his estate has been assessed. The relevant portion in each of the assessment orders in this behalf runs thus: " 2. The assessee has claimed exemption of this estate (estate, lying in Srinagar Toshakhana) u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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