Pinard,
J.:
—Upon
reading
all
the
affidavits
and
the
other
documents
filed,
upon
hearing
the
testimony
given
by
Raj
Vohora,
upon
considering
the
particular
situation
and
the
nature
of
this
particular
case,
and
upon
serious
consideration
of
the
arguments
presented
by
counsel
for
the
parties;
It
being
clear
that
the
strict
provisions
of
paragraph
232(4)(a)
of
the
Income
Tax
Act
have
not
been
complied
with,
and
considering
that
this
Court
has
no
discretion
to
extend
the
compulsory
delay
of
14
days
stipulated
therein;
Considering
paragraph
232(6)(a)
of
the
Act;
This
Court
Orders
that
the
sheriff
of
the
Judicial
District
of
Winnipeg,
Winnipeg
Centre,
deliver
document
or
documents
placed
in
his
custody
pursuant
to
paragraph
232(3)(b)
of
the
Act
on
May
8,
1987
seized
from
the
offices
of
Walsh,
Micay,
Barristers
and
Solicitors
to
Brian
W.
Johnson,
an
officer
of
the
Department
of
National
Revenue,
Taxation,
or
some
other
person
designated
by
the
Deputy
Minister
of
National
Revenue
for
Taxation.
In
view
of
subsection
232(9)
of
the
Act,
no
costs
shall
be
awarded.
Application
granted.
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