Cash was seized on March 12, 2019 when its managing trustee was proceeding to his bank to deposit a sum of Rs.68,14,000 belonging to its school, he was intercepted by the Flying Squad which took custody of the cash of Rs. 68,14,000 and issued a receipt.  The assessee applied for release of the cash which was rejected. On writ dismissing the petition the Court held that respondents had not admitted that they were liable to release the seized cash back to the assessee accordingly the writ was dismissed.