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 books in question were seized by the respondent in exercise of the power under sub -section 3 of Section 28 of the Mysore Sales Tax Act, 1957. Apart from certain contentions based on the peculiar facts of this case and a certain interpretation sought to be placed on the opening words of clause a of sub -section 3 of Section 28, the principal contention on behalf of the petitioner is that Section 28 of the Mysore Sales Tax, 1957, is void and unenforceable as its provisions are violative of the fundamental rights guaranteed under Articles 14 and 191f and g.