TMI Blog2003 (10) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the premises of the petitioner under section 14 of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as "the Act"). It was alleged in the petition that on August 7, 2002 various books/documents, etc., were seized by the officers of the sales tax department when they visited the business premises of the petitioner. It was further alleged that the aforesaid impounding was done by the officers of the sales tax department under section 14 of the Act. It was alleged that under section 14(3) of the Act, it is provided that officer seizing the books, accounts, registers or documents shall return the books, etc., which were being used at the time of seizing within a period of ten days from the date of seizure and in other cases wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inancial year upto the date of inspection. 4.. After hearing the counsel for the parties and after perusing the record, in our opinion, the respondents have deliberately failed to return the books/documents, etc., to the petitioner within the stipulated period as provided under section 14 of the Act, inspite of the fact that the petitioner had issued notices to respondents in this regard. Section 14(3) of the Act reads as under: "14. Production and inspection of books, documents and accounts.-(1) ................................. (2) ............................................ (3) If any officer referred to in sub-section (1) has reasonable ground for believing that any dealer is trying to evade liability for tax or other dues un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the officer seizing the books, accounts, registers or documents, is required to give a receipt while seizing the books, etc., and is further required to return the books, etc., which were being used at the time of seizing, within a period of 10 days from the date of seizure and in other case, within a period of sixty days from the date of seizure. In fact, the officer seizing the books, etc., is required to return the same to the dealer or the person from whose custody it was seized, after examining or after having such copies or extracts taken therefrom as may be considered necessary, provided the dealer or such person gives a receipt in writing for the books, accounts, registers or documents having been returned to him. It is also provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner. In Kesri Soda Water Factory and Sweet Shop v. State of Punjab [1977] 39 STC 122, a division Bench of this Court under similar circumstances had found that under section 14(3) of the Act some documents were required to be returned within ten days and the other documents could be retained for a period upto sixty days only from the date of seizure and in the reported case it was found that it was not necessary to enter into a classification of documents because both the periods mentioned in the statute have long passed. It was held that the law provides that the Sales Tax Officer, may if he is so advised, retain copies of the documents but he is under no circumstances authorised to retain them beyond a period of sixty days. Accordingly th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
