M/s. South India Cements Limited, Malkhed, Gulbarga vs Deputy Commissioner of Commercial Taxes, East Zone (Intelligence), Gulbarga and Another

A registered dealer registered under the provisions of the Karnataka Sales Tax Act 1957 is before this Court questioning the correctness or otherwise of the order passed by the Joint Commissioner of Commercial Taxes (Intelligence), Gulbarga, dated 31-7-1995. By the said order the Joint Commissioner of Commercial Taxes has permitted the Deputy Commissioner of Commercial Taxes (Intelligence), Gulbarga, to retain the seized documents in the petitioner''s case for a period of 60 days with effect from 30-7-1995 to 27-9-1995. This permission is granted by the authority only on 31-7-1995. Keeping this date of the order as the basis, the learned Counsel for the petitioner would submit that the impugned order is opposed to the provisions of the Act.

However, the learned Counsel for the revenue submits that the Intelligence Officer has already transmitted the papers to the Sales Tax Authorities for framing the assessments. He also submits that the Assessing Authority would return the seized books of accounts etc., to the petitioner after making xerox copies of the relevant documents within four weeks from today.

In my view, without going into the merits or demerits of the petitioner''s contention this petition can be disposed of.

Accordingly, placing on record the statement made by the learned Counsel for the respondent, this writ petition is disposed of with a direction to the respondent-authority including the Deputy Commissioner of Commercial Taxes (Intelligence), Gulbarga, to return the seized documents to the petitioner within four weeks from today after making Xerox copies of the said documents.

With this observation and direction the petition is disposed of.