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TMI Blog2005 (12) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... ed mandamus to call for the records of the first respondent in D2 No. 25/05-06 dated December 5, 2005 and quash the same as illegal, arbitrary and without any authority of law and further direct the respondents to refund the tax amount of Rs. 1,00,000 collected from the petitioner illegally by way of cheque on November 19, 2005. Learned counsel appearing for the petitioner submits that the Enforc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1959 which reads as follows: "Section 41(3). If any such officer has reason to suspect that any dealer is attempting to evade the payment of any tax, fee or other amount due from him under this Act, he may, for reasons to be recorded in writing, seize such accounts, registers, records or other documents of the dealer as he may consider necessary, and shall give the dealer a receipt for the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax is without jurisdiction. Hence, the order impugned in this writ petition is liable to be quashed and accordingly quashed. The respondents are directed to transfer the amount recovered from the petitioner to the regular assessing authority, namely, the third respondent, who is directed to adjust it towards the tax dues. With the above observation, the writ petition is allowed. No costs. Conse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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