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TMI Blog2019 (2) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... e the power to seal or break open the door of any premises or to break open any almirah, electronic devices, box, receptacle in which any goods, accounts, registers or documents of the person are suspected to be concealed, where access to such premises, almirah, electronic devices, box or receptacle is denied. This Court is of the considered view that the justice would be sub-served in directing the Revenue to unseal the premises in question on 04.02.2019 at 11.00 a.m., which is convenient to the petitioner and the petitioner shall co-operate for inspection/search of the premises in question, including the computer system - the date is fixed on 08.02.2019 at 11.00 a.m., to unseal the premises in question - petition allowed. - Writ Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that respondent officers have sealed the said premises without authority of law. 4. Learned counsel appearing for the petitioner would submit that the first respondent issued authorization of search on 08.01.2019 on a suspicion that the directors would be involved in circular trading with other companies located in Bengaluru and Hosur. Mere suspicion is not suffice for issuing any authorization. The authorization order does not authorize the officer who had pass the order impugned, under Section 67[4] of the Act. Learned counsel further submitted that Section 67 [4] of the Act does not empower the respondent No.3 to seal the business premises since access to the business premises was not denied by the petitioner as reflected in the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the company was not possible as the same was maintainedin the tally software in the server. The directors of the petitioner company did not put any efforts to set out the said disruption. There being denial of access to the computer system, Section 67[4] was invoked to seal the premises in question. 8. However, learned Additional Government Advocate on instructions of the respondent No.3 Sri.J.J.Prakash, who is present before the Court, fairly submits that the premises of the petitioner company in question shall be unsealed/de-sealed in the presence of the petitioner on any date convenient to the petitioner subject to the petitioner co-operating for inspection/search of the computer system and other records available in the premises. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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