2004 (1) TMI 699

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Full Text of the Document

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.... petition, the petitioner, inter alia, has prayed as under : "(a)to direct the respondents to release entire jewellery worth ₹ 52,10,120 in terms of proviso to section 132(1)(iii) of the Act, or in any case, to release jewellery worth ₹ 39,53,726 which is being retained illegally without any justification over and above the total liability created under the block assessment.&quot....