H. K. PAUL & BROTHERS PVT. LTD. 3/3 MAHARSHRI DEBENDRA ROAD, CALCUTTA-7 Vs. COMMERCIAL TAX OFFICER, JORASANKO CHARGE, 14, BELIAGHATA RAOD, CALCUTTA
LAWS(CAL)-1976-2-36
HIGH COURT OF CALCUTTA
Decided on February 27,1976

H. K. Paul And Brothers Pvt. Ltd. 3/3 Maharshri Debendra Road, Calcutta -7 Appellant
VERSUS
Commercial Tax Officer, Jorasanko Charge, 14, Beliaghata Raod, Calcutta Respondents

JUDGEMENT

SABYSASCHI MUKHARJ,J. - (1.)IN the facts and circumstances of the case I direct the respondents to return the books of accounts seized within a period of ten weeks from this date and must complete the examination of the books within that time. For the aforesaid purpose the petitioner will render co -operation and will produce such other books, papers and documents that are in possession of the petitioner, if directed by the respondents by giving prior notice thereof. The petitioner however states that he can only produce books, papers and documents for period within six years prior to the date of te seizure. The other books, papers and documents are not in his possession. With this direction the Rule is disposed of. There will be no order as to costs.
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