Statutory limits on seizure and retention of account books bar unlawful search and require timely return under tax law.

Power to enter, inspect, seize and retain account books under the U.P. Sales Tax Act was held to be strictly controlled by statute. The officer had no shown authorisation for the search, no disclosed reasonable grounds to believe that any dealer was evading tax, and no statutory basis to seize books from a third party's residence on a mere possibility that they might aid inquiry. The Act also required a receipt to be issued forthwith and the books to be returned within 90 days; that mandatory duty was not met, and neither a request by the petitioner nor an internal communication could displace it. The seizure and continued retention were unlawful, and mandamus was warranted for return of the books.

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Issues: Whether the seizure of account books from a third party's residence and their retention beyond the statutory period were lawful, and whether a writ of mandamus should issue for their return.

Analysis: The power of entry, inspection, seizure, and retention under the U.P. Sales Tax Act was held to be strictly conditioned by the statute. The officer had no demonstrated authorization for the search, no disclosed reasonable grounds for believing that any dealer was evading tax, and no statutory basis for seizing books from a third party's premises merely on a possibility that the books might assist an inquiry. The statute also cast a mandatory duty to grant a receipt forthwith upon seizure and to return the books within 90 days. That duty was not discharged, and neither a request from the petitioner nor an internal communication with the Income-tax Officer could override the statutory mandate. The Court found the officer's conduct to be in clear defiance of the law.

Conclusion: The seizure and continued retention were unlawful, and the petitioner was entitled to mandamus directing return of the books.

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