R N ABDUL WAHAB AND CO Vs. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES INTELLIGENCE BANGALORE

JUDGEMENT

(1.) The petitioner is a partnership firm carrying on business at 137, Mysore Road, Bangalore, which is an assessee to sales tax under the Mysore Sales Tax Act., 1957. The respondent is the Assistant Commissioner of Commercial Taxes (Intelligence) at Bangalore.

(2.) On 11-5-1965, the respondent in company with certain other officers of the Commercial Taxes Department entered the business premises of the petitioner and seized certain books of account after passing an order to that effect and also issuing a receipt or acknowledgement for the books seized. The order is produced as an annexure to the petition marked Ex. P-1.

(3.) The petitioner prays that the order mentioned above may be quashed by the issue of an appropriate writ and that a direction may be issued for the return of the books seized, to him. The petitioner also prayed for an interim order for the return of books seized subject to an undertaking by him for their production whenever called upon to do so. On admitting the Writ Petition on 4-6-1965, this Court issued emergent notice to the respondent before emergent notice to the respondent before making any interim order. The respondent not having appeared on the day fixed for the return of the notice, this Court made an order on 21-6-1965 directing the respondent to deposit the books seized by him into this Court with the further direction that neither side should have any access to the books or inspection thereof, without an order of this Court. On being served with a copy of the said order, the respondent deposited, the books with the Court on 2nd July 1965. The said books have been placed under seal affixed in the presence of the IIIrd Deputy Registrar of this Court.