JUDGMENT

ORDER :— Leave granted.

2. Heard Counsel for the parties as also for CBDT and Wealth Tax Officer.

3. The short question raised in this appeal is whether inspection of the jewellery and other valuable articles of personal use contained in six boxes lying in Srinagar Toshakhana - which boxes are at present kept under lock and seal of the Commissioner appointed by the J & K High Court under its order dated June 22, 1984 - was improperly declined by the learned single Judge by his order dated July 20, 1985 pending disposal of the main Writ Petition No. 122 of 1984. The learned Judge has rejected the appellants prayer for inspection by observing thus :

"Be that as it may, at this stage without, speculating on the merits of the petition, I find that no useful purpose will be served by granting relief to the petitioner which he has prayed in the present CMP."

4. According to the appellant there were two matters before the Government of India (i) whether the appellant was the owner of the jewellery or other valuable articles of personal use lying in those boxes on the ground that the properties are heirlooms and (ii) whether exemption in respect of such items of properties as heirloom