1975 (11) TMI 159

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..... m-Assessing Authority, Jullundur, seized the following documents from the possession of the petitioner-factory on 2nd August, 1974. (1) Current cash book written up to 29th March, 1974. (2) Current day book up to 30th July, 1974. (3) Current ledger. (4) One rough ledger with 1 to 142 written pages. (5) Bill book (Exhibits 1, 2, 3, 4, 5, 6, 7, 30, 31, 32 and 33). (6) 32 loose papers (27 sale .....

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..... itself is to blame inasmuch as it did not appear before the authority on various dates of hearing. We are not impressed with the plea raised by Mr. Tulsi. The provision of law is quite clear. Section 14(3) of the Act provides that some documents will have to be returned within 10 days and the other could be retained for a period up to 60 days only from the date of seizure. It is not necessary to .....

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