- (1.) THE petitioners by this petition seek a writ of mandamus directing the respondent to release the assets mentioned in an order dated February 16, 1993 (annexure "1" to the writ petition).
(2.) THE facts, in brief, are that on September 20, 1990, a first information report was lodged at Police Station, Nauchandi, District Meerut (registered as Crime No. 411 of 1990), under Section 7/13(1)(d) of the Prevention of Corruption Act, 1988, against petitioner No. 3 with the allegation that the said petitioner had accepted an amount of Rs. 10,000 as illegal gratification. In an order dated March 18, 1993 (annexure-2 to the writ petition), this court said : "THE said amount of Rs. 10,000 is the subject-matter of the abovementioned crime, viz., Crime No. 411 of 1990. . . ." On September 20, 1990, a brief-case containing jewellery and cash was also recovered from the residence of petitioner No. 3. The same was deposited at Police Station, Nauchandi, Meerut The Vigilance Department informed the income-tax authorities about the contents of the brief-case. Thereafter, the Commissioner of Income-tax, Meerut, issued a warrant of authorisation under Section 132A of the Income-tax Act, 1961, requiring the station officer to deliver the said cash and jewellery to the Income-tax Department. Having taken possession of the said jewellery and cash, the Income-tax Department proceeded to make enquiry into the matter and eventually concluded that the cash and jewellery belonged to petitioners Nos. 1 and 2. Then, the petitioners approached the respondent to deliver the jewellery and cash back to them. On their request, the respondent passed an order dated February 16, 1993 (annexure "1" to the writ petition), informing the petitioner that the cash of Rs. 3,84,000 and jewellery of Rs. 1,45,355 seized "is no longer required at this end, as the relevant assessments have been completed and no demand is outstanding as reported by the Assessing Officer".
(3.) HOWEVER the respondent refused to deliver the cash and jewellery to the petitioners saying : ". . . . these said assets cannot be returned to you, as it was impounded under Section 132A from Nauchandi Police Station, Meerut.... that the seized assets are the property of the Investigation No. Sa. Aa. Anu-2-99/90 and only the Allahabad High Court is competent to decide the issue of property as the enquiry/investigation has been stayed by the Allahabad High Court in this case." By the said order, the respondent asked the petitioners to obtain an order from the Allahabad High Court to enable him to take further action in the case.;