Income Tax

Relief

— Illegal search and seizure — In case of illegal seizure of jewellery and ornaments, the Department, held, liable to compensate the owner at least by way of costs — In the present case High Court directing payment of interest @ 8% p.a. on the value of the illegally seized articles which High Court had quantified at Rs 84.68 lakhs — Department not complying therewith until about one long year later when the said articles were returned — Such omission on the part of the Department, held, further aggravated the loss suffered by the owner — Hence, without examining the question of payability of interest, Department directed to pay within four weeks Rs 75,000 on account of costs in full settlement of the claim towards the quantum of interest under High Court's order — Further directed, omission to comply with the order herein would culminate in automatic dismissal of the present appeal with costs, (2006) 5 SCC 564