IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.14084 of 2008 ------ Binod Kumar, son of Late Chunnu Prasad, resident of Gudri Bazar, P.S.Hajpur, District-Vaishali. ….. Petitioner Versus 1. Commissioner Of Income Tax-1, Patna. 2. Additional Commissioner of Income Tax, Range-1, Patna. 3. Asstt. Commissioner of Income Tax, Central Circle, Muzaffarpur. 4. Income Tax Officer, Ward-Vaishali (Hazipur). … Respondents ----------- For the petitioner : Mr.D.V.Pathy, Advocate For the respondents : Mr. Harshwardhan Prasad, Senior Standing Counsel Mr. S.K.Sharan, Junior Standing Counsel ------ P R E S E N T Hon'ble the Chief Justice & Hon'ble Mr. Justice Kishore K. Mandal -------- Dated, the 23rd October, 2008. After having heard counsel for the petitioner and upon perusal of the counter affidavit filed by the respondent nos. 1 to 4, we are satisfied that no case for invocation of high prerogative jurisdiction is made out. The respondent nos. 1 to 4 do not intend to retain the seized gold ornaments/assets. The problem has arisen as the sole proprietor of one of the firms M/s Soni Alankar Jewellers, Gudari Bazar, Hajipur has died on 12th December, 1999; her wife is also dead and there is a dispute amongst the legal heirs of the sole proprietor Chunnu Prasad. In this backdrop, the respondents have asked the - 2 - petitioner to produce succession certificate for release of the assets or get an order from the Civil Court where partition suit is said to have been filed by one of the sons of Late Chunnu Prasad. 2. The stance of the respondents cannot be said to be arbitrary or unreasonable. 3. Consequently, writ petition does not deserve to be admitted. It is dismissed in limine. The petitioner is at liberty to approach the civil court, get succession certificate or any other suitable order and produce before the concerned authorities for release of the gold ornaments. We observe that no sooner the succession certificate or any order from the civil court is produced before the concerned authorities, the gold ornaments shall be released as per the succession certificate or the order of the civil court, as the case may be. R. M. Lodha, CJ Kishore K. Mandal, J. Sunil