1988 (2) TMI 39

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..... annexure " A " to the Panchnama (annexure " I " to the writ petition). The contention of the petitioner is that he carries on commission agency business in potatoes in the premises of the firm, Sheetalaya Cold Storage, Gaddopur, Phaphamau, Allahabad, and during a search conducted in the premises of the aforesaid firm, the account books of the firm as well as the account books of the petitioner, .....

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..... account books is given only to the person from whose custody the books of account are seized. Admittedly, the petitioner is not a partner of the aforesaid firm, from whose premises the account books were seized and, therefore, the partners of the firm or their representatives duly authorised by them only, will be entitled to make, copies and take extracts from the account books seized. Since the p .....

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