9911796707
TMI Blog2013 (6) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... abar Gold" and the business premises was its branch at Pathanamthitta. The intelligence squad of the Department of Commercial Taxes also took physical stock of the jewellery available in the premises and prepared exhibit P2 shop inspection report on the same day. - more than 18 months (540 days) have now expired after the seizure of the documents and its retention by the Intelligence Officer without any demonstrable reason. It is however fairly conceded by Mr. V. V. Asokan, Advocate on behalf of the petitioner, that a notice dated March 7, 2013 under section 67(1) of the Act proposing to impose a penalty has been received. But the proceedings for the imposition of penalty under sections 67, 68, 69 and 70 of the Act are altogether different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registers, records or other documents beyond a period of one year from the date of the seizure. The decision as to whether the accounts, registers, records or other documents are required for any prosecution under the Act has necessarily to be arrived at by the officer within the period of one hundred and eighty days from the date of seizure. The officer should apply his mind and arrive at the decision that a prosecution should be launched against the dealer and that the retention of the documents is essential for the purpose. Otherwise the documents should be returned to the dealer by the officer if the permission of his next higher authority had not been obtained for its retention (who too cannot grant permissio.n for a period beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity within the period of thirty days, cannot be said to be reasonable. The documents seized by the officer may be required by the dealer in the day-to-day business. Sometimes it is practically impossible for a dealer to arrange new account books in the place of seized one, without adverting to the entries in the accounts seized by the officer. The documents seized by the officer sometimes may include cash book, ledger, way bill, etc., which are ordinarily used for daily transactions. If the documents happen to be the regular accounts the dealer may face with serious impediments in carrying on daily business transactions. It can even amount to a restriction in the enjoyment of the dealer's right guaranteed under article 19(1) (g) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nter-affidavit is conspicuously silent as to whether any decision to retain the documents seized was taken within a period of 180 days from the date of seizure. No details are forthcoming about the criminal prosecution launched-either the case number or the court in which it is pending-even during the hearing of the writ petition. I should note that more than 18 months (540 days) have now expired after the seizure of the documents and its retention by the Intelligence Officer without any demonstrable reason. It is however fairly conceded by Mr. V. V. Asokan, Advocate on behalf of the petitioner, that a notice dated March 7, 2013 under section 67(1) of the Act proposing to impose a penalty has been received. But the proceedings for the impos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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