Use of inspection materials in assessment upheld where assessee gets fair access to seized records.

Materials recovered during inspection of business premises may be relied on in reassessment or revision proceedings if they were lawfully obtained and the assessee is given a fair and adequate opportunity to inspect the seized accounts and records and to take copies. On that principle, a writ of prohibition could not be issued to restrain the assessing authority from proceeding on the basis of such materials, and the petitions were dismissed.

---

---

Issues: Whether a writ of prohibition could be issued to restrain the assessing authority from revising the assessments on the basis of materials recovered during inspection of the business premises.

Analysis: The materials recovered in the course of inspection were held to be validly obtained and capable of being relied upon for further assessment proceedings. The governing principle accepted by the Court was that such materials could be used by the revenue, provided the assessee is given a fair and adequate opportunity to inspect the accounts and records seized and to take copies if desired.

Conclusion: The writ of prohibition was not maintainable and the petitions were dismissed.

---