S.K. Sen, C.J. - (1.) WE have heard Sri M. Manglik, learned counsel for the petitioner and Sri S.P. Kesarwani, learned Standing Counsel for the State-respondents.
(2.) THE contention of the writ petitioner is that the books of account and other relevant documents of the writ petitioner were seized on 24.8.1999 and ex-parte assessment order was passed. THE writ petitioner is unable to file application for recalling or review of the order Under Section 13 of the U.P. Trade Tax Act for the reason that he cannot prepare his case without those relevant documents and books of account. Section 13 of the U.P. Trade Tax Act provides as under: "(3) If any officer authorized under sub-section (2) has reasonable grounds for believing that any dealer is trying to evade liability for tax or other dues under this Act, and that anything necessary for the purpose of an investigation into his liability may be found in any account, register or document, he may seize such account, register or document as may be necessary. The Officer shall forthwith grant a receipt for the same and shall be bound to return them to the dealer or the person from whose custody they were seized, within a period of ninety days from the date of such seizure, after having such copies or extracts taken there from as may be considered-necessary; provided the dealer or the aforesaid person, gives a receipt, in writing for the account, register or document returned to him. The Officer may, before returning the account, register or document, affix his signature and his official seal at one or more places thereon, and in such case the dealer or the aforesaid person will be required to mention in the receipt given by him, the number of places where the signature and seal of such officer have been affixed on each account, register or document. (3-A) Notwithstanding anything contained in sub-section (3), the officer seizing any account, register or other document under that sub-section may for reasons to be recorded by him in writing and with the prior approval of the Commissioner, retain such account, register or other document for such period not extending beyond thirty days from the completion of all the proceedings under this Act in respect of the years for which they are relevant as he deems necessary." On proper interpretation of subsection (3-A) of Section 13 of the U.P. Trade Tax Act, as mentioned hereinabove, it appears that there is no scope for retaining such account, register or other documents seized for a period beyond thirty days from the completion of all the proceedings under the Act in respect of the relevant year in question.
(3.) ADMITTEDLY, the assessments for the year 1999-2000 in respect of those documents and books of account, which are relevant, have already been completed and the assessment order has also been passed on 13.3.2002. The period of thirty days shall expire on 12.4.2002. In that view of the matter, it is not open for the respondents to retain the said documents and books of account after thirty days. We, accordingly, direct the respondents to return the documents and books of account seized from the petitioner by 12.4.2002. So far as the assessment for subsequent period is concerned the department shall be at liberty to proceed in accordance with law and it will be open to the writ petitioner to take all steps as he may be advised. With the aforesaid direction, the writ petition is allowed to the extent indicated above.;