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    <title>2006 (12) TMI 523 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court dismissed the writ petition seeking the release of seized jewellery under the Income Tax Act, as ownership was disputed and the petitioner delayed filing the petition for nearly three decades after the seizure. The court emphasized that a writ petition is not the appropriate forum for determining ownership disputes and stressed the importance of timely seeking relief to avoid stale claims. The petition was dismissed, citing the inefficiency caused by delayed petitions and the unwarranted adjudication of belated disputed facts in this case.</description>
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      <title>2006 (12) TMI 523 - PUNJAB AND HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=187920</link>
      <description>The High Court dismissed the writ petition seeking the release of seized jewellery under the Income Tax Act, as ownership was disputed and the petitioner delayed filing the petition for nearly three decades after the seizure. The court emphasized that a writ petition is not the appropriate forum for determining ownership disputes and stressed the importance of timely seeking relief to avoid stale claims. The petition was dismissed, citing the inefficiency caused by delayed petitions and the unwarranted adjudication of belated disputed facts in this case.</description>
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      <pubDate>Tue, 12 Dec 2006 00:00:00 +0530</pubDate>
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