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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Court Orders Return of Seized Necklace to Petitioner</h1> The court directed the Revenue to return the seized necklace to the petitioner after confirming ownership and tax payment. - [1990] 185 ITR 328, 84 CTR ... Search And Seizure The petitioner sought to recover a seized necklace from the Revenue. The Department agreed the necklace belonged to the petitioner, who paid taxes on it. An affidavit confirmed no objection to returning the necklace. The court directed the necklace be delivered to the petitioner. The petition succeeded.

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