In the High Court of Punjab and Haryana, Chandigarh C.W.P. No. 5892 of 2009 Date of Decision: September 24, 2009 Jagtar Singh and others …Petitioners Versus Union of India and others …Respondents CORAM: HON’BLE MR. JUSTICE M.M. KUMAR HON’BLE MR. JUSTICE JASWANT SINGH Present: None for the petitioners. Ms. Urvashi Dhugga, Advocate, for the respondents. 1. To be referred to the Reporters or not? 2. Whether the judgment should be reported in the Digest? M.M. KUMAR, J. This petition filed under Article 226 of the Constitution prays for issuance of a direction to the respondents to release the amount seized vide panchnamas dated 1.4.2009 and 24.2.2009 (P-1 & P-2). A further prayer has been made for declaring the search under Section 132 of the Income-tax Act, 1961, conducted on 24.2.2009 and 1.4.2009, as illegal, perverse and void ab initio. In the connected matter bearing CWP No. 9465 of 2009 filed by the petitioners, an order has been passed on the basis of applications filed by them as well as the respondents. It is pertinent CWP No. 5892 of 2009 to notice that on 29.7.2009 we have directed the respondents to finalise the assessments in accordance with law within a period of two months from that date. The petitioners also undertook to cooperate with the department in regard to those assessments. It was also ordered that in pursuance of the seizure, the petitioners shall not be arrested without seeking permission of this Court. Thereafter, applications for extension of time were filed by both the parties. Keeping in view the aforesaid circumstances, we disposed of CWP No. 9465 of 2009 vide order dated 14.9.2009 and extended the time with the observation that the assessments may be finalised within a period of six months from that date. We had also directed that the arrest of the petitioners shall remain stayed during the period of six months and, if any of the petitioners is to be arrested on framing of assessment then a week’s time shall be granted to him before the arrest. Regarding release of the seized amount it was directed that if the petitioners file an application for release of the seized amount by furnishing bank guarantee, the same shall be considered and decided in accordance with law. Accordingly, the matter is disposed of in view of the order dated 14.9.2009 passed in CWP No. 9465 of 2009. (M.M. KUMAR) JUDGE (JASWANT SINGH) September 24, 2009 JUDGE Pkapoor 2