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<h1>High-Stakes Cash Seizure: Administrative Review Mandated Within 21 Days to Resolve Petitioner's Application Regarding Discontinued Business Premises</h1> HC ruled that the respondent must review and decide the petitioner's application regarding seized cash within three weeks, providing a clear directive for ... Seizure of cash - interference by writ court in administrative action - hearing and disposal of application by authoritySeizure of cash - interference by writ court in administrative action - Whether this Court should direct release of cash seized from the petitioner's premises at the interlocutory stage - HELD THAT: - The petitioner contended that business had ceased years earlier, that he was not an assessee liable to inspection, and offered an explanation for the source of the cash. The Revenue explained that quarrying activities were conducted in the petitioner's name and in a firm's name, information of alleged irregularities led to inspection and seizure, and further proceedings (including valuation of granite stock) were underway. The Court held that it was not proper at this stage to exercise writ jurisdiction to direct release of the seized cash, since the matter primarily concerns actions and determinations to be taken by the competent administrative authorities rather than by the Court in interlocutory proceedings.No direction for release of the seized cash; Court declines to interfere at this stage.Hearing and disposal of application by authority - interference by writ court in administrative action - Disposition of the petitioner's pending application (Ext.P11) before the respondent-authority - HELD THAT: - The Court noted that the petitioner had filed Ext.P11 seeking relief regarding the seizure. Rather than decide the merits, the Court directed the first respondent to consider and pass orders on Ext.P11 after affording the petitioners an opportunity of hearing. The direction is administrative and procedural, leaving merits to be adjudicated by the authorities concerned.Ext.P11 to be considered and decided by the first respondent after hearing the petitioners within three weeks from receipt of a copy of this judgment.Final Conclusion: Writ petition disposed of by refusing interlocutory relief for release of seized cash and by directing the first respondent to hear the petitioners and decide Ext.P11 within three weeks. The Kerala High Court judgment involved the seizure of cash from the premises of the 1st petitioner, who claimed to have stopped business. The court directed the 1st respondent to consider and pass orders on the petitioner's application within three weeks.