TMI Blog1990 (7) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... uments and records allegedly concerning/touching their business have been seized by the respondents and the petitioner has been subjected to a penalty proceedings but has not been allowed either the return of the seized documents/records, etc., or copies thereof. 2.. My attention has been drawn to the provision in section 41 of the Tamil Nadu General Sales Tax Act, 1959, with the proviso thereto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this sub-section shall, so far as may be, be made in accordance with the provisions of the Code of Criminal Procedure, 1898 (Central Act V of 1898). (3) If any such officer has reason to suspect that any dealer is attempting to evade the payment of any tax, fee or other amount due from him under this Act, he may, for reasons to be recorded in writing, seize such accounts, registers, records or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he proviso thereto, when read in the light of the purpose for seizure and retention, cannot mean that it must be returned after the expiry of the period of thirty days or in no case be retained beyond a period of ninety days. Ordinarily it should be so; but not when it is for examination, enquiry or proceeding as aforesaid. However, no closer examination of this aspect of the matter is necessary a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nable in the prayer of the petitioner that xerox/photo copies of the seized documents, etc., be allowed and furnished to him at his cost. The respondents accordingly are directed to make all documents, etc., seized from the custody of the petitioner available for being photographed/ xeroxed and those copies prepared/obtained at the cost of the petitioner. The petitioner is directed to appear bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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