- (1.) Special leave granted.
(2.) There is a list of 167 items which according to the appellant were seized from his place of business on 6/1/1999 against his will, though under his signature. On the other hand, it is the contention of the respondents that the appellant had voluntarily delivered possession of these items. Be that as it may, even assuming that these items have been voluntarily given by the appellants to the respondents for the purposes of the Sales Tax act it will not be permissible for the respondents to retain them beyond reasonable time.
(3.) Learned counsel for the respondents fairly submits that they will release these items within 30 days from today. So far as items 142 to 150 (except 147) are concerned, learned counsel for the respondents submits that these are computer items and floppies which are used in computers. Counsel for the respondents submits that unless the appellant cooperates with the respondents to enable them to open these items, and if necessary, take copies thereof, it will not be possible to return them within the aforesaid period of 30 days. Learned counsel for the appellant is agreeable to cooperate with the respondents for opening up any of these items 142 to 150 (except 147) to enable the respondents to open up and make copies thereof, if it need be, within the aforesaid 30 days.;