9911796707
TMI Blog1993 (10) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... remises of the petitioner and the books of accounts and other documents were seized under section 13 of the U.P. Sales Tax Act, 1948 (hereinafter referred to as "the Act"). The books of account related to the assessment years 1989-90 and 1990-91. It has been averred in the writ petition that the Assistant Commissioner (Assessment), Sales Tax, Moghalsarai, Varanasi, issued a notice dated January 20, 1993, for completing the assessment proceedings for the assessment years 1989-90 and 1990-91 and directed the petitioner to produce its books of accounts and other documents. Copy of the said notice has been filed as annexure 2 to the writ petition. It has been further stated that the petitioner was under the bona fide belief that the seized book ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to complete the assessment proceedings for the years 1989-90 and 1990-91, the petitioner approached this Court under article 226 of the Constitution and has Page No: 455 prayed for issuance of a mandamus restraining the respondents from completing the assessment proceedings for the years 1989-90 and 1990-91 till the respondent No. 4 returns the seized books of accounts and other documents which were seized by the respondent on January 31, 1991. In the counter-affidavit, it has been alleged that the Deputy Commissioner, Sales Tax (SIB), Varanasi, ordered for the retention of the seized books for a period of 30 days on April 30, 1991. There is no dispute on the point that the order directing retention of seized documents on April 30, 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illegal on June 16, 1991 and the respondents had no jurisdiction to retain the same any further the, respondents may be directed to return the same to the petitioner. Learned Standing Counsel, on the contrary, submitted that since approval for retention of seized documents was granted from July 15, 1991 to August 14, 1991, the retention of the seized documents from June 16, 1991 to June 18, 1991 would not be invalid on the ground that the competent authority granted approval on July 15, 1991 for further retention of the documents. Learned counsel for the petitioner in support of his contention placed reliance on a Division Bench decision of this Court reported in 1983 UPTC 1091 (Parasadamal Saktumal, Saharanpur v. State of U.P.) in which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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