9911796707
TMI Blog1991 (2) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... nd had evaded payment of tax to the State, seized the books of accounts and other registers by an order made under section 28(3) of the Act. A mahazar was also drawn and list of documents seized was furnished to the petitioner. 2.. This seizure order is challenged by the petitioner in this writ petition. The main grounds urged in the writ petition are: (i) that no reasons were recorded for searching the petitioner's premises in accordance with the provisions of section 165, Cr. P.C.; (ii) that no notice under section 28(1) of the Act was issued to the petitioner to produce the books relating to his business before embarking upon the search; (iii) that no valid reasons for the search have been stated by the first respondent in the seizure o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... guards which are provided under the said provisions? 6.. The first requirement of section 165 is that reasons must be recorded before embarking upon the search. In this case the original file produced by the learned Government Advocate discloses that a preliminary investigation was conducted by two CTOs. attached to the Intelligence Wing, North Zone, Belgaum. It is also seen from the file that one Sri B.N. Sunkad, CTO (Int.), North Zone, Belgaum, has recorded the reasons that the books and registers inspected indicated fishy nature of transactions and the case needed further investigation and inspection. He was accompanied by CTO (Int.-2) North Zone, Belgaum, Sri B. Bommai at the time of preliminary investigation. 7.. It is the case of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e than one officer was entrusted with the investigation of this particular case. It is seen from the original records that the preliminary investigation was conducted by two CTOs of the intelligence wing and the search party comprised of those two officers and respondent-1. The seizure order indicates that all the three officers conducted the inspection and gathered necessary material during the inspection which resulted in seizure of certain books. It is only thereafter that an order was made under section 28(3) which was signed by respondent-1. Therefore, on a perusal of the records, I am satisfied that there has been a substantial compliance with the requirement of the section. The provisions of section 165, Cr. P.C. and the contention o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 SC 348. 14.. It transpires from the original records of seizure that all the three CTOs attached to the Intelligence Wing of the department situated in Belgaum, conducted the inspection and searched in the premises. Though the seizure order annexure A is signed by only one of them and the recording of reasons was done by the other two CTOs, it can be gathered from the records that all the three intelligence officers of the department were involved in the investigation of this case, inspection of the accounts and other documents in the premises, the physical stock verification, etc. That the work involved required the active participation of more than one officer is indicated in the volume of large scale evasion detected as reflected in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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