1990 (7) TMI 88

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..... on January 13, 1986, and certain books of account and documents were seized. The petitioner applied to the authority requesting him to return the books of account, etc., inasmuch as he required them in connection with the sales tax assessment proceedings. The authority replied to the assessee saying that these books cannot be returned but it is open to him to inspect the documents and take notes. .....

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..... t petitions are dismissed. However, it is made clear that it is open to the petitioners to submit a representation before the authority raising such objections as are open to them in law with respect to the retention of the books, etc., seized by the authority. If any such representation is made within a period of one month from today, the authority shall consider the same and pass orders accordin .....

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..... So far as the other three writ petitions are concerned, it is enough to observe that it is open to the petitioner to adopt such remedies and file such representations as are open to them in law against the orders of assessment. The writ petitions are, accordingly, dismissed. A certified copy of this order may be given to the petitioners on payment of the usual charges within three days. .....

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