CWP No.2028 of 1992 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CWP No.2028 of 1992 Date of decision: 22.9.2010 Rajesh Kumar -----Petitioner Vs. The Union of India and others ----Respondents CORAM:- HON'BLE MR JUSTICE ADARSH KUMAR GOEL HON’BLE MR. JUSTICE AJAY KUMAR MITTAL Present:- Mr. Harminder Singh, Advocate for the petitioner. Mr. Paramjit Singh, Advocate for respondents. Adarsh Kumar Goel,J. 1. This petition seeks quashing of warrants of search and proceedings initiated in connection with recovery of cash by the raiding party. 2. In the reply filed on behalf of the Customs and Central Excise department, stand taken is that cash amount was recovered from the residence of the petitioner during raid by the Customs Department which was apprehended to be sale consideration of smuggled biscuits about which the petitioner could not give any explanation. The money was handed over to the Income Tax Department on 3.2.1992. The said department issued notice under section 132(5) of the Income Tax Act, 1961 (for short, ‘the Act’). 3. Learned counsel for the respondents states that the proceedings under section 132(5) of the Act may have already been 1 CWP No.2028 of 1992 finalized during pendency of this petition which has come up for hearing after 18 years. 4. Learned counsel for the petitioner is not aware of the latest status. 5. In view of above, this petition is dismissed with liberty to the petitioner to revive the same within three months from today, if anything survives. (Adarsh Kumar Goel) Judge September 22, 2010 (Ajay Kumar Mittal) ‘gs’ Judge 2