Court orders return of seized cheques, prohibits encashment pending return

The Court ruled in favor of the petitioner in the Writ Petition seeking the return of seized cheques by Enforcement Wing Officers. Emphasizing that the Officers lacked authority to collect cheques as advance tax payments, the Court ordered respondents 1 to 3 to return specific cheques to the petitioner within a week, prohibiting encashment during this period. Noting that one cheque was already encashed, the judgment did not impose costs on the respondents and concluded the matter.

---

---

Issues:
Petitioner seeking return of seized cheques by Enforcement Wing Officers

Analysis:
In this Writ Petition, the petitioner requests a direction for the return of cheques seized by Enforcement Wing Officers from respondents 1 to 3. The Court emphasizes that the Officers are not authorized to collect cheques from dealers as advance tax payments. Previous decisions have consistently ruled in favor of returning seized cheques, citing the case of M/s Astek Electricals and Controls Vs. A.C.(CT), Ranipet, Vellore District and other similar judgments. The Court notes that one cheque has already been encashed, and the petitioner seeks the return of the remaining cheques that have not been presented for encashment.

The judgment concludes by directing respondents 1 to 3 to return the cheques bearing specific numbers to the petitioner within one week from the date of receipt of the order. During this period, the respondents are prohibited from presenting the cheques for encashment. The Court rules in favor of the petitioner without imposing any costs, and subsequently closes the Writ Petition.

---