TMI Blog1978 (3) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... account and documents made in exercise of the power under section 28(3) of the Karnataka Sales Tax Act by the Commercial Tax Officer (Intelligence) III, South Zone, Bangalore. The impugned order reads as follows: "At the time of routine inspection of the business premises of M/s. Sha Puckaraj Parasmal and Company, 353, Avenue Road, Bangalore-2, who are registered dealers under the Karnataka Sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, in exercise of the powers vested in me under section 28(3) of the Karnataka Sales Tax Act, 1957, I, B. Krishnaswamy, Commercial Tax Officer (Intelligence) III, S. Z., Bangalore, seize the above books of account and documents for further verification." 2.. Sri B. P. Gandhi, the learned counsel for the petitioner, raised the following contentions: (1) The impugned order of seizure is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent to seize registers, records or other documents of any dealer if he suspects that there is any attempt to evade the payment of tax. But that order has to be made for reasons to be recorded in writing. In the impugned order all that the respondent has stated is that on a preliminary scrutiny of the books of account and documents, he has reasons to suspect that the dealer is trying to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner of Income-tax[1978] 112 I.T.R. 111 at 121, 122. 5.. For the reasons aforesaid, the impugned order of the respondent (exhibit A) is quashed and the respondent is directed to return all the seized articles, documents, photostat copies and negatives and all notes made therefrom to the petitioner within two weeks from the date of this order. No costs. Ordered accordingly. - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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