The assessee had filed the writ petition for mandamus to direct the third respondent to adjust the cash that was seized from the hands of the assessee’s friend on June 20, 2020. Considering the fact that parallel proceedings were pending before the fifth respondent under the Prohibition of Benami Property Transactions Act, 1988, pursuant to the order passed by the court, the assessee had to file an appropriate application before the third respondent in accordance with the provisions of sections 132B of the Act within a period of seven days from the date of receipt of a copy of this order. The third respondent should dispose of the same within a period of eight days thereafter.(AY.2021-22)