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TMI Blog2022 (8) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... n 14.03.2019 would have to be returned, since it has not been appropriated towards the demand quantified under show cause notice dated 31.07.2021. HELD THAT:- The provisions of Section 67(2) authorise search and seizure of premises by the authorised officials, who upon conduct of such search, may seize such documents, books or things as may be, in their opinion, necessary to determine the duty in a particular case. The second proviso protects the interest of the assessee by stating that such documents/books/things referred to in sub-section (2) or any other document/books/things relied upon by a taxable person or any other person that have not been relied upon for the issue of notice under this Act shall be returned within a period of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndents : Mr.V.Sundareswaran Senior Panel Counsel ORDER The petitioner has sought a mandamus for a direction to the respondents to refund an amount of Rs.9.39 lakhs collected from his residence on 14.03.2019. At the time when the Writ Petition was filed, proceedings were at a nascent stage, and no show cause notice or order of assessment had been passed. 2. Simultaneous with this Writ Petition, the company in which the petitioner is a Director had filed Writ Petitions in W.P.Nos.33864, 13289 and 13281 of 2019, seeking a mandamus in the former two and certiorarified mandamus in the third Writ Petition. The mandamus was sought in regard to a direction to the respondents to initiate proceedings for assessment under Section 73/74 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contempt petition as well as the request of the respondents for further time to complete the proceedings, at paragraph 8, the Division Bench fixed an outer time limit of four months from date of receipt of a copy of that order for completion of assessment proceedings. 7. To be noted, that the Sub-Applications filed by the respondents alleged non-co-operation and delay on the part of the petitioner in finalisation of the assessment proceedings. The order of the Division Bench dated 25.02.2022 had been received by the respondents on 08.04.2022 and the outer time limit would thus run from 08.04.2022 and expire on 08.08.2022. 8. However, there has been a delay of 2 months in forwarding the order to the concerned Assessing Officer and whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d seizure of premises by the authorised officials, who upon conduct of such search, may seize such documents, books or things as may be, in their opinion, necessary to determine the duty in a particular case. The second proviso protects the interest of the assessee by stating that such documents/books/things referred to in sub-section (2) or any other document/books/things relied upon by a taxable person or any other person that have not been relied upon for the issue of notice under this Act shall be returned within a period of 30 days from date of issue of notice. 13. The use of the phrase relied upon is wide and in this context, my attention has been drawn to the show cause notice itself, which at paragraphs 2.2.1.2(vii) and 4.3.6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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