9911796707
TMI Blog1990 (6) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... in exhibit P-1. When the authority concerned refused to return the said documents despite repeated requests made by the petitioners, the petitioners have filed these original petitions seeking the following reliefs : (i) Call for records leading to exhibit P-7 and quash exhibits P-3, P-6 and P-7 by a writ of certiorari or any other appropriate writ, direction or order. (ii) Declare (a) that the retention of documents seized as per exhibit P-1 is illegal and also (b) that the steps for prosecution initiated against the petitioner are illegal. (iii) Stay all further proceedings pursuant to exhibit P-7 until the disposal of this original petition. (iv) Award costs of the petitioner. (v) Any other reliefs which this court deems fit. Certai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d operate in case these are required for prosecution. The words 'required for a prosecution' would necessarily involve the concept of a decision being reached within thirty days that these are required for the purpose of a prosecution to be lodged. But we cannot see the further requirement that the prosecution itself must be commenced within a period of thirty days from the date of seizure. The accounts, registers and documents would be said to be required for prosecution even in respect of a prosecution proposed to be lodged provided the decision to prosecute had been reached, for, when once an Officer decides that there should be prosecution he could also decide whether the books and documents would be required for the purpose of such pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y shall not give permission to retain such accounts, registers, records or other documents beyond period of sixty days from the date of the seizure." This sub-section empowers the Officer seizing the documents in exercise of the powers under sub-section (5) to retain the same beyond period of 30 days from the date of the seizure provided he takes a decision to prosecute within 30 days from the date of the seizure. That that is the intention discernible from the sub-section is clear if we are to read the sub-section without reference to the clause "except with the permission of the next higher authority". This clause enables the Officer to retain the documents for a period not exceeding 60 days from the date of the seizure provided he has o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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