DR. KARAN SINGH vs STATE OF JAMMU & KASHMIR & ANR.

The Supreme Court held that the High Court's refusal to grant inspection of six boxes containing jewellery and valuable articles in Toshakhana was erroneous. The Court emphasized the necessity of inspection to determine if the items are heirlooms under Section 5(1)(xiv) of the Wealth Tax Act, 1957. The Court ordered that the inspection be conducted by the Central Board of Direct Taxes along with experts to ascertain the ownership and nature of the items, thereby allowing the appeal.