PRADEEP MISRA vs UOI & ORS.

Judgment text excerpt

$~283 & 282 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 13th May, 2026 + W.P.(C) 2470/2006 PRADEEP MISRA .....Petitioner Through: Mr. Aseem Chawla, Sr. Advocate with Ms. Mukti Chaudhary, Mr. Sai Dhanush, Ms. Pratishtha Chaudhary, Ms. Ishika Sharma & Mr. Saksham Arya, Advocates. versus UOI & ORS. .....Respondents Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC. + W.P.(C) 2469/2006 GYANWATI MISHRA .....Petitioner Through: Mr. Aseem Chawla, Sr. Advocate with Ms. Mukti Chaudhary, Mr. Sai Dhanush, Ms. Pratishtha Chaudhary, Ms. Ishika Sharma & Mr. Saksham Arya, Advocates. versus UOI & ORS. .....Respondents Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE OM PRAKASH SHUKLA JUDGMENT DINESH MEHTA, J. (ORAL) 1. The instant writ petitions involve common facts and law, though with some differences in figures and are therefore, being disposed of by this common order. For the sake of convenience, the facts of W.P.(C) Signature Not Verified Digitally Signed By:NAVEEN KUMAR W.P.(C) 2470 & 2469/2006 Page 1 of 10 Signing Date:20.05.2026 18:31:27 2470/2006 (Pradeep Misra v. UOI & Ors.) are however being taken into consideration. 2. By way of instant writ petition, the petitioner sought direction to the respondents to pay the interest which they have lost due to not handing over of Kisan Vikas Patras and Indira Vikas Patras (hereinafter referred to as „KVPs and IVPs‟ respectively), which remained lying seized with the respondents. 3. The background facts are that on 21.01.1997, a search was conducted at the residential and business premises of the petitioner under Section 132 of the Income Tax Act, 1961 (hereinafter referred to as „the Act of 1961‟), during which some KVPs and IVPs having face val