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2008 (7) TMI 858 - HC - VAT and Sales TaxWhether on the facts and circumstances of the case, the opposite parties are justified in retaining the books of account seized from the petitioner on October 19, 1995 till date without following the procedure contained in section 16(3) of the OST Act read with rule 46 of the OST Rules on the ground that they form part of the assessment record? Held that:- In the case at hand, the Revenue fails to satisfy that the conditions stipulated in section 16(3) read with rule 46 have been complied with. Nothing regarding retention of books of account has been communicated to the petitioner till date even though books of account have been retained from December 29, 1997. Admittedly, the books of account of the petitioner were seized by the STO Vigilance on October 19, 1995, but those books of account have not so far been returned to it even though more than 12 years have passed. The Revenue also could not satisfy the court that the books of account seized on October 19, 1995 have been retained by them following the due procedure of law. In the circumstances, the books of account seized from the petitioner's premises on October 19, 1995 shall be returned to the petitioner within a period of 30 days from the date of production of certified copy of this order by the petitioner. If the sales tax authorities think that the books of account or any portions thereof are relevant for their purpose, they are entitled to take photocopy of such documents or portions of such books of account and return them thereafter.
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