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2008 (9) TMI 915 - HC - VAT and Sales TaxRetention of the seized documents beyond the period prescribed - Held that:- When the Legislature has used the word "approval" in section 44(3) and the words "prior approval" finds mention in other provisions of the Sales Tax Act, i.e., section 28, it will not be correct on the part of the court to understand the approval contemplated by section 44(3) to be "prior approval". The use of the expression "prior approval" of the Commissioner for retention of the seized books of accounts documents, etc., in the proviso to section 74(3)(b) of the Assam Value Added Tax Act, 2003, is a further pointer to the legislative intent. Thus it cannot be held that the approval granted by the Commissioner by his order dated February 11, 2003, though after expiry of 120 days, is invalid in law to make the retention of the seized documents by the respondent illegal. In so far as challenge to the notice dated November 8, 2002 is concerned, there is hardly any basis for the court to hold that the said notice as well as the proceedings contemplated are in any way contrary to the provisions of the Sales Tax Act. If the seized documents have been retained by the authority legally and lawfully, as has been already held by the court, the position emanating from such seized documents need not have been furnished to the petitioner along with the notice dated November 8, 2002. Any such action demanded by the petitioner would be to virtually nullify the seizure and retention of the documents belonging to the petitioner. The petitioner would be entitled to the said verification report as well as the seized documents only once he produced the books of accounts, as required to do by the notice dated November 8, 2002. W.P. dismissed.
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