B.S.Dhillon, J.

1. The petitioner is an income-tax and wealth-tax assessee under Central Circle-1, Ludhiana. One of his sons was studying in the Lawrence School, Sanawar (hereinafter referred to as "the School"). At the relevant time, i.e., in the year 1974, the petitioner came in contact with Shri M. V. Gore, Bursar of the School. Some time on 2nd October, 1974, the petitioner gave for safe custody to Shri Gore a suit case, a tin box and two hand bags, one of them being empty. These contained cash, ornaments, jewellery and some watches. The said articles were taken to Sanawar because the petitioner thought that in the conditions prevailing then, the articles would be safe with the said Bursar. Five weeks later, the petitioner went to Shri Gore for the return of the four articles which had been deposited with him. Shri Gore did not return the articles and the matter was discussed between the petitioner, Shri Gore and the Headmaster or the School. The Headmaster postponed the delivery of the articles to 15th November, 1974.

2. On 14th November, 1974, the Headmaster got into touch with the Superintendent of Police, Solan, and consequently, S.H.O., Solan, seized the above-ment