Territorial maintainability in writ jurisdiction failed after search and seizure by authorities in Haryana

Writ jurisdiction was declined where the search and seizure were carried out by Income Tax authorities in Haryana, making maintainability before the Delhi High Court inappropriate on the facts stated. The Court accepted the preliminary objection to territorial maintainability, held that there was no justification to entertain or continue the petition before it, and left the parties free to approach the appropriate forum. The petition was therefore not entertained and was dismissed with liberty to seek relief before the proper High Court.

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Issues: Whether the writ petition was maintainable before the High Court in view of the place where the search was conducted and the seizure was effected.

Analysis: The petition challenged the retention and release of assets seized during search. A preliminary objection was noted regarding maintainability, since the search and seizure were carried out by Income Tax authorities located in Haryana. On those facts, the Court found no justification to entertain or continue the petition before it and reserved the parties' rights to approach the appropriate forum.

Conclusion: The writ petition was not entertained for want of maintainability before this Court and was dismissed with liberty to approach the appropriate High Court.

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