Stridhan of a lady seized from her ex-husband’s premises during search must be handed over to her

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HIGH COURT OF GUJARAT AT AHMEDABAD
SPECIAL CIVIL APPLICATION No. 7537 of 2012

RENUKA R MODIVersus
ASSISTANT COMMISSIONER OF INCOME TAX & 2

CORAM : HONOURABLE MR.JUSTICE AKIL KURESHI and

HONOURABLE MS.JUSTICE HARSHA DEVANI

Date : 26/09/2012

 

We further notice that the Family Court, Mumbai, has also passed an order on 22^nd February 2007 in which while granting decree of dissolution of marriage, it is provided that the petitioner would be entitled to all those ornaments lying with the Income Tax Authority, at Ahmedabad. The issue is, therefore, sufficiently clear. Gold ornaments seized by the income tax authorities from the respondent No.2 belonged to the petitioner and she is entitled to receive the same. No proceedings are pending due to which, the income tax authorities can even otherwise withhold such ornaments. Ordinarily, it may have been necessary to insist that the respondent No.2 should file a formal application before the income tax authorities in this respect authorizing the Department to handover the ornaments to the wife. However, in the present case, relations between the petitioner and the respondent No.2 have soured and they have taken divorce. Legal proceedings have period of time. The respondent No.2 has also written independently to the Income Tax Department on 23^rd March, 2012 authorizing them to handover such ornaments to the wife (the petitioner herein).