1975 (11) TMI 159 - HC - VAT and Sales Tax

Summary

The Punjab and Haryana High Court ordered the Excise and Taxation Officer to return seized documents to the petitioner-factory as they were held beyond the legal time limit of 60 days. The petitioner was also awarded costs of Rs. 200. However, relief regarding one impounded document was denied as the Income-tax Officer was not a party in the case.