JUDGMENT

 Special leave granted.

2. This appeal is filed against an order of the Special Court appointed under the provisions of the Special Court (Trial of Offences Relating To Transactions in Securities) Act, 1992. The appellant, an Assistant Commissioner of Income-tax sought release of the sum of Rs. 50,60,198.34, being the tax liabilities of the respondents, who are notified persons under the sad Act. from the funds available with the Custodian appointed under the provisions thereof, Learned counsel appearing for some of these notified persons submitted to the learned Judge that he wished to show that the demands of the appellant were unreasonable and unjustified and, if satisfied, he should not order release of the amounts claimed, Having heard counsel, the learned Judge passed the impugned order. It said that while the Special Court could not sit in appeal over orders of the tax authorities, it was entrusted with the task of distributing the funds in the manner laid down under Section 11, of the said Act and the priorities laid down thereunder had to be observed. The priorities and objects of the said Act could and would be defeated if the Special Court could not go into the b