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TMI Blog2000 (7) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... t for the period ending on March 31, 1987. The appellant was, however, served with a notice dated February 17, 1990, under section 31(1) of the Assam Finance (Sales Tax) Act, 1956 (hereinafter to be called as "the Act"), requiring the appellant to produce the accounts, etc., indicated in the notice for the last 8 years for verification of purchase and sale of monoblock pump sets. On the objections raised in revision to the departmental authorities, the case of the appellant is that the notice requiring the petitioner to submit the accounts was set aside. Later, however, the Deputy Superintendent of Police, Bureau of Investigation (Economic Offences), Assam, accompanied by respondent No. 5, the Superintendent of Taxes attached to the Bureau of Investigation (Economic Offences) and the Inspector of Police, BIEO, Rehabari, Guwahati, they seized the account books of the appellant on February 27, 1991 on the basis of suspicion of evasion of taxes. It may be pertinent to mention here that the search and seizure was made under a warrant of seizure issued by the Chief Judicial Magistrate. A copy of the seizure Memo, dated February 27, 1991 has been filed as annexure VIII to the Memorandum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of this Act, to produce any accounts, evidence or documents or to furnish any information; or (5) fails or neglects to comply with any requirement made of him under the provisions of this Act; or (6) knowingly produces incorrect accounts, registers or documents, or knowingly furnishes incorrect information; or ................................... (8) prevents or obstructs inspection or entry by an officer acting under the provisions of this Act; or" The above provisions show that failure to produce any accounts, evidence or documents as required under the provisions of the Act, or prevents or obstructs inspection or entry by an officer, or to produce incorrect information, amounts to an offence. Section 27 of the Act reads as under: "27. Cognizance of the offence.-(1) No court shall take cognizance of any offence under this Act, except with the previous sanction of the Commissioner. (2) Notwithstanding anything contained in the Code of Criminal Procedure, 1898 (Act V of 1898), all offences punishable under this Act or the Rules made thereunder shall be cognizable and bailable." 10.. Reading of sub-section (2) of section 27 of the Act quoted above, leaves no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner may, for the purposes of sub-section (2) or sub-section (3), enter and search any place where he has reason to believe that the dealer keeps or is for the time being keeping any accounts, registers, vouchers or other documents referred to in sub-section (1) on the authority of a search warrant issued by a Magistrate. (5) The provision of section 102 and section 103 of the Code of Criminal Procedure, 1898 (Act V of 1898), shall so far as may be, apply to searches under sub-section (4)." 12.. On the basis of the above provision, it is submitted that the Commissioner of Sales Tax has all the powers to summon and to require production of the documents and accounts from the dealer and also to enter into the premises and inspect the same as well as seize the documents, etc., under authority of a search warrant issued by a Magistrate and in that event, provisions of sections 102 and 103 of the Code of Criminal Procedure would be applicable to such search. That being the position, there is no occasion for the police authorities to undertake the functions as envisaged to be performed by the Commissioner of Sales Tax for production, search and seizure of the documents. 13.. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g for any procedure for investigation, inquiry or trial, other than as provided under the Code of Criminal Procedure, or for trial of an offence under section 25 of the Act. Section 25 of the Act, as indicated earlier, indicates the offences and provides for the penalty for committing the offences, where an offence is proved and a person is found guilty. Section 27 of the Act makes all such offences cognizable and bailable, meaning thereby, as indicated above, a police officer can take cognizance of the offence for the purposes of investigation without any orders of the Magistrate. In absence of any provision specifically provided under the Act for investigation, inquiry and trial of offences under section 25 of the Act, the provisions of the Code of Criminal Procedure would be applicable under sub-section (2) of section 4 of the Code of Criminal Procedure, 1973. The position which thus emerges is clear and unambiguous. 15.. In respect to the submission that conferment of such powers on the police may result in injustice and at times the ordinary traders and dealers may be vulnerable to hazards of misuse of the power. It is further submitted that there is no reason that all the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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