TMI Blog2003 (3) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... premises. A consequential action in issuance of notices is also challenged. The challenge is essentially on the ground that no case whatsoever has been made out for invoking powers conferred under section 45 ibid. It is also contended that in any event the exercise of powers was arbitrary in nature and not called for in the facts of the case. It is further contended that petitioner has neither indulged in any evasion of tax much less to the extent so as to empower the taxing sleuths to invoke the extreme step of raiding the petitioner's premises by taking recourse to section 45 ibid. nor there was any material to invoke such power. It is lastly contended that in any event, the action on the part of the taxing sleuths in sealing business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be recorded in writing, proceed to investigate the tax evasion by such dealer. 6.. It is not in dispute as has been taken note of supra in this case, that it is the Commissioner who has exercised his powers conferred under section 45(2-A) ibid. for proceeding to investigate the tax evasion said to have been indulged by the petitioner in carrying on their business activity. The record submitted by the State clearly indicates that the Commissioner being conscious of his legal obligations as contemplated under section 45(2-A) ibid. has first recorded the reasons in writing on January 30, 2003 for proceeding ahead in the matter against the petitioner. Perusal of the reasons indicates that probing inquiries in the affairs of the business d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lating to raid. It was done. 8.. Even if, this Court were to examine the adequacy or relevancy of reasons contained in the noting of Commissioner, dated January 30, 2003, I am of the view that the reasons do satisfy the requirement of section 45(2-A) ibid. It is a clear case where an inquiry and investigation was being done by the commercial sleuths, necessary information required for finding out evasion of tax was found out, and then the same was placed before the Commissioner for invocation of action contemplated under section 45(2-A) ibid. Such action can neither be termed as arbitrary or de hors the provisions of section 45(2-A) or in contravention of any of the requirements of section 45(2-A) ibid. 9.. Coming to the submission of l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reliance placed by the petitioner on cases reported in [1992] 196 ITR 243 (All.) [Shyam Jewellers v. Chief Commissioner (Administration) U.P.], [2000] 119 STC 52 (AP) (Life Line Devices v. Commercial Taxes Officer), [1969] 74 ITR 836 (SC) (Income-tax Officer, Special Investigation Circle B, Meerut v. Seth Brothers) and [1983] 16 VKN 10 (MP) (Garg Trading Co. v. Sales Tax Officer) need not be dealt with in detail as they only lay down general principles relating to raid cases under the income-tax law and sales tax law. There can be no quarrel with the proposition of law laid down in these cases. Every case has to be seen and decided first with reference to the facts of the case. It is for this purpose, this Court had called the State to f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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