1990 (3) TMI 31

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..... g to him from the Revenue. The necklace was seized by the Department from the locker standing in the name of respondent No. 6 with the Bank of Baroda, Napean Sea Road Branch, on March 5, 1973. Shri Parikh, learned counsel for the petitioner, invites the court's attention to the fact that the necklace in question was taxed in, the petitioner's hands. The petitioner has now paid tax in respect the .....

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..... cording to Dr. Balasubramanian, the Department should not be asked to hand over the necklace to the petitioner even now as Messrs. Shakti Trading Co. Pvt. Ltd. might claim the necklace from the Department or it might be needed in some recovery of taxes from Messrs. Shakti Trading Co. Pvt. Ltd. In the absence of an affidavit-in-reply, the court has to proceed on the basis of the averments made in .....

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