S.C.Ghose, J. - (1.) This is an application under Article 226 of the Constitution for the issue of a writ in the nature of mandamus for directing the respondents to release the books of account seized by respondent No. 4 on 26th April, 1973, and also for the issue of "about 200 declaration forms" to the petitioner.
(2.) The petitioner is a private limited company registered under the Companies Act, 1956, and carries on business in the manufacture and distribution of, inter alia, M.S. rolling flats, channels, angles and similar goods. The petitioner-company was incorporated under the Companies Act, 1956, on 25th February, 1964, and commenced its business in or about April, 1964. The petitioner-company has to purchase steel and iron plates from, inter alia, M/s. Hindustan Steel Ltd., M/s. Tata Iron & Steel Co. Ltd., Indian Iron & Steel Co. Ltd., besides various other raw materials from other parties for the purpose of manufacturing goods. The petitioner-company also sells goods manufactured by it in the market. The petitioner is a "registered dealer" within the meaning of the Bengal Finance (Sales Tax) Act, 1941, as well as under the Central Sales Tax Act, 1956. The petitioner from time to time, according to the petitioner, applied for declaration forms from the Commercial Tax Officer, Jorasanko Charge, who is the officer for such purpose in regard to the petitioner and the said officer has from time to time furnished the petitioner with necessary declaration forms. The petitioner has stated that some declaration forms were furnished to the petitioner for the last time in February, 1972, and since then the Commercial Tax Officer being respondent No. 5 has refused to furnish further declaration forms to the petitioner. The petitioner submitted applications for supply of declaration forms on 8th September, 1972, 14th September, 1972, and 25th September, 1972, but such declaration forms have not been supplied to the petitioner. The various parties from whom the petitioner purchased various goods have been insisting on the petitioner's furnishing them with the sales tax declaration forms or in lieu thereof the amount of sales tax payable on the price of the goods purchased by the petitioner from them.
(3.) Besides the aforesaid, the petitioner's books of account for the period from 1st April, 1967, to 31st March, 1972, had been seized by respondent No. 4. Respondent No. 4 has wrongfully continued to be in possession of the said books of account except nine books of account for the year 1971-72 which have been since the date of the seizure handed over to the petitioner. The petitioner has been suffering for such seizure and wrongful detention of its books of account. Hence, this application has been made by the petitioner for the reliefs mentioned hereinabove.;