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Issues: Whether the writ petition challenging the penalty order and seeking return of seized documents warranted interference.
Analysis: The petitioner approached the Court after a prolonged delay and had not taken steps for years to secure return of the seized records. The Court found that the question of penalty and the request for return of documents required consideration by the competent authority under the relevant statutory provisions. In these circumstances, the Court declined to exercise discretionary writ jurisdiction.
Conclusion: Interference was declined and the writ petition was dismissed.
Ratio Decidendi: A writ court will decline interference where the dispute requires statutory consideration by the competent authority and the petitioner has not acted with due diligence to seek the relief earlier.