- (1.) WE have heard Sri Pulak Raj Mullick, advocate along with Sri Nishant Mishra, learned counsel appearing on behalf of the petitioner and Sri R.K Upadhya, learned standing counsel appearing on behalf of contesting respondents/ Revenue Department at the admission stage and proceed to decide the same finally in view of the order proposed hereinafter.
(2.) THE above three petitioners have approached this Court seeking a writ of mandamus directing/commanding the Asstt. Circle -II, Dehradun by substituting the residential property situated at 16D, Old Survey Road, Dehradun, in the ownership of Sri Surendra Uppal, one of the Director of the petitioners Company (Sri Surendra Uppal, petitioner in Writ Petition No. 449 of 2006, is the managing director of the petitioner in the remaining above writ petitions), and further to issue a writ, order or direction in the nature of mandamus directing the said authority to return the books of account and other records seized or in the alternative to allow photocopies of the same as the business of the petitioner is jeopardized for want of the same.
(3.) IT may be noted that no relief has been claimed for a writ, order or direction in the nature of certiorari for quashing the Asstt. CIT, Central Circle, Meerut, with regard to attachment under s. 281B of the IT Act, 1961, with the prayer to recommend substitution of the assets, as referred to above. But the said application is still pending and has not been finally disposed of. In this view of the matter we are of the opinion that it is expedient and in the end of justice the aforesaid application Meerut, respondent No. 2 be decided at the earliest. Consequently, we direct the petitioner to file a certified copy of this order along with copy of the present writ petition before the concerned authority within two weeks from today to enable the writ petition. If a certified copy of the present order is filed, as stipulated and contemplated above, the concerned authority shall pass appropriate order in accordance with law exercising unfettered discretion on the basis of material on record and in accordance with law, within three weeks of the receipt of certified copy of this order, if presented within the aforesaid period.;