https://www.taxtmi.com/caselaws?id=9064 The court dismissed the writ petition, ruling that the sealing of the lockers and restraint orders did not constitute seizure. Therefore, the petitioner was not entitled to the release of assets based on the ninety-day limitation. The court directed authorities to decide on the seizure of locker contents within two weeks and proceed accordingly, with each party bearing their own costs. en-us Wed, 16 Jan 1974 00:00:00 +0530 Fri, 19 Jun 2009 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9064 The court dismissed the writ petition, ruling that the sealing of the lockers and restraint orders did not constitute seizure. Therefore, the petitioner was not entitled to the release of assets based on the ninety-day limitation. The court directed authorities to decide on the seizure of locker contents within two weeks and proceed accordingly, with each party bearing their own costs. Case-Laws Income Tax Wed, 16 Jan 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9064