Judgment :- R. JAYASIMHA BABU, J. Though the Collector of Central Excise is a party as respondent in both the writ petitions and the Union of India as respondent in Writ Petition No. 7715 of 1991, they have not appeared either in person or through counsel, even though these petitions have been pending in this Court for seven years. 2. Grievance of the petitioner who is an assessee under the IT Act, in WP No. 5618 of 1991 is that the 4th respondent, the Asstt. CIT, Investigation Circle-I, Madurai, has without any legitimate cause, gone back on his earlier order by which he had informed the petitioner that approximately 916.020 gms. of gold jewellery belonging to the petitioner N. Pandurangan and seized from the business premises of Senthil Murugan Jewellers, Madurai under s. 132 of the IT Act, 1961, on 25th April, 1988, was released to the petitioner Pandurangan with the approval of the CIT, Madurai, that communication to the petitioner informing him about the release is dt. 6th March, 1991. But by a subsequent letter dt. 27th March, 1991, the same officer referred to a notice under s. 105 of the Gold Control Act issued by the Collector of Central Excise dt. 26th September, 1988 and placing reliance to the notice informed the petitioner that the jewellery of 916.02 gms. cannot be released until a clearance is obtained from the erstwhile Gold Control Authorities. 3. The petitioner's prayer in the other Writ Petition No. 7715 of 1991 is for quashing the summons issued by the Asstt. CIT, Madurai on 9th May, 1991 calling upon the petitioner to appear before him on 23rd May, 1991. That summons does not state the reason for summoning the petitioner. However, by a letter of the same date, the petitioner had been informed by the Asstt. CIT that he intended to hand over the seized jewellery and the books of accounts to the Gold Control Authorities on 16th May, 1991 at 10-30 A.M. and that in case the Gold Control Authorities do not require them, they will be handed over directly to the assessee on that date, namely 16th May, 1991. By an interim order in this writ petition, the handing over of the jewellery and the books of accounts to the Gold Control Authorities was injuncted against. 4. By an interim order in this writ petition, the handing over of the jewellery and the books of accounts to the Gold Control Authorities was injuncted against. 4. As observed at the outset, the Collector of Central Excise as also the Union of India though very well aware of these writ petitions and the nature of prayers made, have chosen to remain ex parte. It is, therefore, obvious that these authorities do not have any objection to the release of the jewellery to the petitioner. The notice issued under s. 105 of the Gold Control Act in the year 1988 apparently is not regarded by the authorities, as being a notice which is pursuant to the proceedings initiated by them against the petitioner. There is no material whatever to show that the jewellery in question was liable to be confiscated under any of the provisions of the Gold Control Act. 5. Sec. 105 of the Gold Control Act is only a general provision which requires all officers of police and all officers of Government engaged in the collection, or prevention of evasion of revenue to assist the Gold Control Officers in the execution of the provisions of the Act. 6. Though opportunity had been provided to the authority under that Act to state the proceeding, if any, under that Act in relation to which jewellery was required, no such statement has been forthcoming. Learned senior counsel appearing for the petitioner states at the Bar that no proceeding is pending against the petitioner under any of the provisions of the Gold Control Act which Act incidentally is no longer on the statute book having been repealed as early as 6th June, 1990, by the Gold (Control) Repeal Act, 1990. 7. The Asstt. CIT had after securing the approval of the CIT, informed the assessee/petitioner that the seized jewellery was released. It is not the case of the Asstt. CIT or the CIT that jewellery is required in relation to any proceeding under the IT Act. The withholding is only by reason of a notice which was issued under s. 105 of the Gold Control Act in the year 1988. The petitioner cannot be compelled to wait forever or until such time as the Collector of Central Excise will chose to act. The withholding is only by reason of a notice which was issued under s. 105 of the Gold Control Act in the year 1988. The petitioner cannot be compelled to wait forever or until such time as the Collector of Central Excise will chose to act. He cannot merely by reason of a notice issued under s. 105 of the Gold Control Act which is no longer on the statute book, deny the custody of the jewellery to its owner even when the authority which issued the notice has chosen to remain ex parte in these proceeding. The only inference possible is that no proceedings are pending against the petitioner under the Gold Control Act which is also the submission of the counsel for the petitioner. 8. Both these writ petitions are, therefore, allowed. The Asstt. CIT shall hand over the seized gold jewellery of the petitioner as undertaken by him in the letter of 6th March, 1991. Consequently WMP Nos. 8596 and 11711 of 1991 are closed.