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TMI Blog2006 (8) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... e avoided in future. - Civil Appeal No. 3419 of 2006, C.W.P. Nos. 14659, 14666, 14667, 14713 of 2003 - - - Dated:- 8-8-2006 - SINHA S.B. AND DELVEER BHANDARI JJ. Vikas Mahajan and Bhaskar Y. Kulkarni, Advocates for the respondents. Sarup Singh, Senior Additional Advocate-General of Punjab (R.K. Pandey and Arun K. Sinha, Advocates, with him) for the appellants. -------------------------------------------------- The judgment of the court was delivered by S.B. SINHA J. Leave granted. Situational change how far could give rise to a new interpretation of a statutory provision is the question involved in this appeal which arises out of the judgment and order dated October 21, 2003 passed by the division Bench of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the person from whose custody it was seized after examination or after having such copies or extracts taken therefrom as may be considered necessary, provided the dealer or the aforesaid person gives a receipt in writing for the book, account, register or document returned to him. The officer may, before returning the book, account, register or document, affix his signatures and his official seal at one or more places thereon, and in such case the dealer or the aforesaid person will be required to mention in the receipt given by him that number of places where the signature and seal of such officers have been affixed on each book, account, register or document . . ." The officers of the Sales Tax Department asked the respondents to appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys willing to co-operate with the department and the only reason for not com- plying with the notices of assessment or proceedings taken were that in absence of return of book it was not feasible or practical to give any statement or verify the entries in the seized documents. Although the seized documents have been returned, the answering respondents have no objection even if now, in the presence of their representative, the departmental authorities want to obtain any copy of the returned documents. But this copy must be counter-signed by the representative as well as the respondents." The Act was enacted in the year 1948. Information technology at that time far from being developed was unknown. Constitution of India is a living organ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all problems which are faced by the officers enforcing the said Act. We may notice some recent amendments in this behalf. Section 464 of the Indian Penal Code deals with the inclusion of digital signatures. Sections 29, 167, 172, 192 and 463 of the Indian Penal Code have been amended to include electronics documents within the definition of "documents". Section 63 of the Evidence Act has been amended to include admissibility of computer outputs in the media, paper, optical or magnetic form. Section 73A prescribes procedures for verification of digital signatures. Sections 85A and 85B of the Evidence Act raise a presumption as regards electronic contracts, electronic records, digital signature certificates and electronic messages. Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'notice in writing', in section 138 of the Negotiable Instruments Act, were construed to include a notice by fax. On the same principle courts have interpreted, over a period of time, various terms and phrases. To take only a few examples: 'stage carriage' has been interpreted to include 'electric tramcar'; 'steam tricycle' to include 'locomotive'; 'telegraph' to include 'telephone'; 'banker's books' to include 'microfilm'; 'to take note' to include 'use of tape recorder'; 'documents' to include 'computer databases'." The officers of the Sales Tax Department of the State of Punjab must have felt immense difficulties in giving effect to the provisions of section 14 of the Act. It no doubt mandates the authorities to return to the dealer al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lthough we are of the opinion that fulfilment of the conditions laid down in the proviso contained in clause (b) of sub-section (3) of section 14 of the Act is imperative in character, the authorities may take recourse to the aforementioned procedure in respect of seizure of a hard disk. We, in the facts and circumstances of the case, think that it is necessary to explain the legal position so that the complications arising out of seizure of hard disk may be avoided in future. The hard disk, however, has already been returned. We have noticed hereinbefore the offer made by the respondents and, thus, the authorities may now ask the representative of the respondents-company to make themselves available and obtain his signatures on the recei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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