2024 (3) TMI 1308

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....erday, i.e. on 26.03.2024 by submitting that if no interim relief is granted, the reassessment proceedings pursuant to notice dated 25.01.2024 issued by the third respondent would conclude by 31.03.2024. 3. The petitioner's case is that the crime branch (respondent no. 2) has seized certain documents, computers, hard disks, etc. from the petitioner and until all this is released, the petitioner would not be in a position to effectively respond to the notices of reassessment. 4. Accordingly, the petitioner prays for the following reliefs in this petition: "(a) By way of appropriate writ of mandamus direct the respondent no. 2 and respondent no. 3 to release all the seized documents, data, articles as per the seizure memo/p....

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....e of the judicial process. 7. The Judicial Magistrate, First Class, by her order dated had indeed directed the second respondent to release all the seized documents, data, articles, etc. subject to the following conditions: "(a) The applicant shall furnish an indemnity bond of Rs. 10,000/-. (b) The applicant shall produce the said hard disks, from 8 CPUs computers, before the Court and/or police as and when required. (c) The applicant shall nor change the appearance, colour, shape or carry our any alteration of the said hard disks, from 8 CPU computers until further orders. (d) Applicant to inform the Court in the event of any contingency to the hard disks, from 8 CPU computers." 8. There is a vague....