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TMI Blog1990 (5) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... across certain books of account and loose slips which are listed in the seizure order (annexure A at Sl. Nos. 1 to 6) and on being satisfied that the petitioner had attempted to evade payment of tax, seized the books and other documents. This seizure is challenged by the petitioner on several grounds. 2.. Sri Gandhi, the learned counsel for the petitioner, has urged the following grounds: That the petitioner is only an agriculturist and he was residing in his farm house in R.S. Upparahatti, Hiriyur Taluk, in which he had stocked cocoanuts grown in his garden; that the petitioner was not carrying on business in purchase or sale of cocoanuts and, therefore, he is not a dealer within the meaning of term "dealer" as defined in section 2(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 65, Criminal Procedure Code, 1973 ("Cr. P.C.") and hence the seizure order impugned in the writ petition is liable to be quashed. 7.. Sri Shimoga Subbanna, the learned Government Pleader, produced before me the original records relating to the search conducted by the respondent. It is seen that the respondent embarked upon the search of the petitioner's premises on the strength of a signed petition given by some of the residents of the Upparahatti village stating that the petitioner was using his farm house for carrying on business of purchase and sale of cocoanuts and had evaded payment of tax to the Government. In the seizure order it is also stated that the seizure was made on the basis of confidential enquiry conducted and investigati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot register himself is liable for prosecution. 11.. After examining the scheme of the Act and the arguments of the learned counsel what emerges is, that one need not be a registered dealer under the Act in whose case an authorised officer may invoke the power under sub-section (3) of section 28 of the Act. The assessing authority who has jurisdiction over the assessee/over the area may invoke the provisions of section 10 calling upon any dealer whose turnover in a year is not less than Rs. 75,000 to get himself registered under the Act as required under section 10(1) and the failure to register attracts the penal provision of section 29(2) (aaaa) of the Act. A person who does not get himself registered under section 10 is liable to be con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and seizure, if need be. 13.. This takes me to the last contention urged by Sri Gandhi that the seizure order is liable to be quashed for non-compliance with the requirements of section 165, Cr. P.C. It is settled law that before embarking upon the search invoking the power conferred under section 28(3), the authorised officer has to form an opinion that the person whose premises he proposes to search is attempting to evade the payment of tax to the Government. It is a mandatory requirement of section 165, Cr. P.C., that there must be formation of belief that the dealer is attempting to evade payment of tax and the officer must record reasons in writing before embarking upon the search in support of that belief. It is also the settled la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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