Court orders petitioner to submit documents to Deputy Commissioner of Income Tax for evaluation of seized jewellery return request.

The court refrained from delving into the merits of the case and instructed the petitioner to provide relevant documents to the Deputy Commissioner of Income Tax, Circle-1, Trichy. The Deputy Commissioner was directed to evaluate and address the petitioner's representation for the return of seized jewellery within four weeks, ensuring a personal hearing. The Writ Petition was disposed of with no costs imposed.

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Issues:
Petitioner seeking a Writ of Mandamus to direct respondents to consider representation for release of seized jewellery.

Analysis:
The petitioner filed a Writ Petition requesting a Writ of Mandamus to compel the respondents to consider a representation dated 18.11.2013 for the release of jewellery seized by the 2nd respondent on 21.04.2005. The petitioner's case revolved around a search conducted at a premises occupied by his wife's aunt, where a locker key belonging to the petitioner was found. The locker, located at Bank of India, Mount Road, Chennai, was opened in the petitioner's absence, and the mentioned jewels were seized. Despite the petitioner being assessed for tax under PAN:ADOPR4520R before leaving India, no proceedings were initiated against him. The representation made by the petitioner on 18.11.2013 to release the jewellery remained unaddressed, leading to the filing of this Writ Petition.

The court, after hearing both counsels and reviewing the available materials, noted that the prayer in the Writ Petition sought a broader relief. However, the petitioner's counsel focused on directing the Competent Authority to promptly consider and dispose of the petitioner's representation from 18.11.2013. The Senior Standing Counsel for the respondents identified the Deputy Commissioner of Income Tax, Circle-1, Trichy, as the appropriate authority to handle the petitioner's representation.

In light of the limited relief sought by the petitioner's counsel, the court refrained from delving into the case's merits. Instead, the petitioner was instructed to provide a copy of the representation dated 18.11.2013 and a copy of the court's order to the Deputy Commissioner of Income Tax, Circle-1, Trichy. The Deputy Commissioner was directed to evaluate and address the petitioner's representation concerning the return of the jewellery within four weeks of receiving the documents, ensuring a personal hearing for the petitioner. The Writ Petition was consequently disposed of with no costs imposed.

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