1990 (7) TMI 355

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.... documents/ records were seized. Twelve items were seized from the residence of the petitioner and twenty-two from his sales depot. Search of the residence of the petitioner, however, was conducted under a warrant issued by the Chief Metropolitan Magistrate. It appears and it is so stated in the counteraffidavit filed on behalf of the respondents that, records seized from the residence of the peti....

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....slip with respect to which he directed separately, "with regard to those two documents, he can apply for return after the investigation by the police is over and after the trial of the criminal case, if any, filed by the police is over. Anyhow, if the petitioner wants return of all the documents after March 31, 1989, he can renew the application on giving an undertaking that he is not preferring a....

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....any tax, fee or other amount due from him under the Act are to be returned after the expiry of thirty days and in case permission of the next higher authorities is obtained, returned after the expiry of ninety days. However, there does not appear to be any justification to allow retention of the documents seized from the custody of the petitioner by the respondents beyond the period of ninety d....