B.P. Jeevan Reddy, C.J. - (1.) IT is evident from the impugned order dated May 21, 1990, and even according to the petitioner, that a regular assessment has been made in this case. Once a regular assessment has been made, it would be unnecessary to go into the validity or otherwise of the summary assessment order under Section 132(5) of the Act. IT is, however, open to the petitioner to apply for the return of the seized articles subject to, and in accordance with, the regular assessment order.
(2.) IT shall also be open to the petitioner to deposit the amount equal to their value towards the tax liability of Mathura Prasad Jagdish Prasad and ask for return of those goods. It shall also be open to the petitioner to apply for impleading himself in the appeal preferred by Mathura Prasad Jagdish Prasad against the order of assessment in their case and if any such application is filed, the same shall be dealt with in accordance with law. With the above observations, the writ petition is disposed of. No order as to costs.;