- (1.) THIS is a writ petition under Article 226 of the Constitution of India. Two prayers have been made in this writ petition, (1) for delivery forthwith to the petitioner, a receipt of books of account seized by Shri J. B. Mathur, Sales Tax Officer, Jaunpur, respondent in this writ petition, and (2) for return forthwith of the books seized by the said officer on the 18th May, 1961, and as set out in the list prepared and duly signed by him and the petitioner and the Income-tax Officer, Jaunpur, except the books of account which have already been returned to the petitioner.
(2.) IT appears that the petitioner is a munim, whose business is to write up books of account of several businessmen. The petitioner has his house in the city of Jaunpur. He brings to his house the books of his clients, and returns them after the same have been written up. In this way, he makes a living for himself. On the 18th May, 1961, the residence of the petitioner was raided by Shri J. B. Mathur, who took along with himself Shri Hari Narain, Income-tax Officer, Jaunpur, Sri M. L. Narang, Inspector of Income-tax, Jaunpur, and four persons - two from the Sales Tax Department and two from the Income-tax Department - to accompany him on the raid, and seized the account books of different parties and brought not only the books to his office, but also brought the petitioner himself to his office. He did not issue any receipt for the books seized by him, and in spite of repeated requests, and the expiry of 90 days on the 16th August, 1961, did not return the account books seized from the custody of the petitioner.
(3.) THIS writ petition was moved before me on the 29th August, 1961, and as it appeared to me that the respondent had acted in complete defiance of the statute, I made the following orders :- "Admit. Issue notice. The respondent is directed to furnish the petitioner with a receipt of the books seized and taken away by him. The learned Standing Counsel is granted 10 days' time to show cause why the respondent should not be directed to return the books. The petition will be listed for orders on the expiry of ten days." ;