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TMI Blog2006 (11) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... ccount for the year 2003-04. He produced books of account on November 25, 2005. According to him, the first respondent verified the books of account and, issuing exhibit P3 receipt, seized them, without any authority. Contending that the said documents are not returned and that, at any rate, they cannot be retained indefinitely, W.P. (C) No. 15616 of 2006 is filed seeking a direction for releasing the seized records. Pending consideration of that case, a notice under section 45A of the Act, proposing imposition of penalty, was served on the petitioner. Apprehending that the proceedings on the basis of that notice would be finalised, the petitioner filed W.P. (C) No. 17364 of 2006 on which an interim order was granted on July 4, 2006 stay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion; (ii) even when no limitation has been prescribed, the power of revision has to be exercised within a reasonable period. What is reasonable period has to be decided in facts of each case for which no hard and fast rule could be laid down. Applying the above principles to the present case, we find that the order of assessment is dated March 20, 2001 and is sought to be revised by notice dated September 4, 2006. Neither in the show cause notice nor in the reply filed, has any reason been mentioned justifying exercise of revisional jurisdiction after more than five years. In the absence of any special features or explanation, the period of five years cannot be held to be reasonable in the present case for exercise of revisional juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued. Neither rule 72 of the Rules nor section 28(1) of the Act provides any time-limit within which the documents have to be returned to the dealer. However, the learned counsel for the petitioner argued that sub-rule (9) of rule 34 provides outer time-limits of thirty days and sixty days, respectively, for return of documents unless the seized documents are required for prosecution and that such permissions are mandatory. In support, he relied on the decisions of this court in P. K. Ramanujam v. Intelligence Officer [1996] 100 STC 414; [1995] 2 KLT (SN) Case No. 14 at page 30, Joseph Antony v. Deputy Commissioner of Agrl. Income-tax and Sales Tax [1994] 95 STC 146 and Edakalathur Traders v. State of Kerala [2004] 12 KTR 90. Rule 34 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordinate rules prescribing a time-limit for the return of documents which were produced following a notice issued in terms of section 28(1) of the Act, the authority receiving the documents is entitled to retain them for any indefinite period and whether there should be any reasonableness regarding the time-frame? In W.A. No. 3666 of 2001, the division Bench of this court had occasion to consider a situation where the statute and the subordinate rules that fell for consideration in that case did not prescribe a time-limit for doing a particular act, i.e., the consideration and issuance of permits, etc. It was held that the situational requirement has always to be judged and even if a period is not prescribed, a reasonable period has to be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 28(1) to retain them indefinitely. On the one hand, is the requirement of the department, in public interest, to peruse books of account and other documents which it is entitled to call for; on the other, is the right of the dealer to have custody of such books of account and other documents which are required in the usual course of business and also to be kept in the premises of business in terms of different laws. Balancing the interest of the Revenue and the dealer, the department should return the documents within a fortnight of their production. Otherwise, it would be unreasonable and unjust. Having regard to what is stated above, these writ petitions are disposed of in the following terms: I. The documents produce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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