9911796707
TMI Blog1971 (3) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... second respondent, along with his staff raided the business premises of the petitioner and took possession of some books of accounts and other documents by taking a signed statement from one of the partners of the petitioner-firm wherein it was made to appear that those books of accounts and other documents were voluntarily handed over to the second respondent for the purpose of verification and return. This was followed by a show cause notice dated 20th March, 1970, as per annexure B, from the second respondent, which is in these terms: "SHOW CAUSE NOTICE: You are aware that your business premises was inspected by the undersigned on 27-12-1969 and a few katcha books and loose slips of paper were secured for cross verification and thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the issue of a mandamus to the second respondent to produce the books of accounts and documents illegally seized from it and all notes made therefrom to this court and the petitioner also prays that they may be handed over to it. The petitioner has also prayed for a writ of certiorari to quash the entire proceedings before the second respondent, culminating in the issue of the show cause notice dated 20th March, 1970. Besides, there is also a prayer for an injunction restraining the second respondent from disclosing the information gathered from the books of accounts and other documents seized and from making use thereof. 4.. We may now turn to the case made out by the second respondent. In his counter-affidavit he states that the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i), any such officer shall have power to enter and search any office, shop, godown, vessel, receptacle, vehicle, or any other place of business or any building or place where such officer has reason to believe that the dealer keeps, or is for the time being keeping, any accounts, registers or documents of his business: Provided that no residential accommodation (not being a place of business-cum-residence) shall be entered into and searched by such officer except on the authority of a search warrant issued by a Magistrate having jurisdiction over the area, and all searches under this sub-section shall, so far as may be, be made in accordance with the provisions of the Code of Criminal Procedure, 1898 (Central Act 5 of 1898). * * * *" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statement as per annexure A dated 27th December, 1969, there is nothing else to support his case. That statement was not written by its signatory. It was either written by the second respondent or to his dictation. The signatory states in his affidavit that he objected to the illegal search and seizure made by the second respondent but he was coerced and made to sign the said statement. Apart from that, there are many other circumstances in the case which establish that the accounts and other documents were not voluntarily handed over by him. The petitioner was not on the file of the second respondent for the purpose of the assessment proceedings. It was borne on the file of the Commercial Tax Officer, VII Circle, Bangalore-2, who was the j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1969, and demanding the return of the same forthwith. No reply was sent denying those averments. The petitioner thereafter filed the writ petition and obtained an interim order from this court pursuant to which some documents were returned to it by the second respondent. 9.. From the above-stated circumstances, we are clearly of the opinion that what the second respondent did on 27th December, 1969, was wholly illegal and unauthorised. We cannot but observe that it is highly unbecoming of the officers of the department to conduct illegal search and seize documents or accounts and make it appear that they are voluntarily handed over to them. The parties against whom search is to be conducted are entitled to the protection given under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounts and retain them. 12.. We are not inclined to accept this contention. If the search is illegal, anything recovered therefrom must be returned to its owner. In other words, there should be a complete restoration of the property including the copies and notes, if any, made by the second respondent. To permit the second respondent to retain the copies or notes made from the accounts and documents seized under an illegal search, would be an abuse of the process of law. If that is permitted, the officers concerned could resort to illegal searches, make copies of the documents seized and retain them with impunity and return the originals when demanded. That would be defeating the very purpose for which the provisions relating to search and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
