Dismissing the petition the Court held that  the issue was to be decided as regards the title over the property. The question of title over the assets (money) was essentially a question of fact which ought to be decided on the basis of the evidence which was to be let in and appreciation of such exercise was beyond the realm of jurisdiction under article 226 of the Constitution of India. However, it would be open to the assessees to avail of the statutory remedy against rejection of the claim of the assessees for return of the assets (money) seized wherein they could raise all the questions including those raised before the court. If the assessees availed of the statutory remedy, the time spent in the writ petition should be excluded while reckoning the period of limitation.