Seized tax records must remain accessible to the dealer, including photocopying at his own cost for defence.

Section 41 of the Tamil Nadu General Sales Tax Act, 1959 authorises seizure and retention of accounts, registers and documents for examination, inquiry or proceedings, and that retention continues so long as it is necessary for those purposes. Fairness nevertheless requires that a dealer whose records are seized be given a meaningful opportunity to know their contents and meet any discrepancy in the proceedings. That access may be provided by return of the documents, inspection in exceptional cases, or supply of copies at the dealer's cost. On that basis, the dealer was entitled to have the seized documents photographed or xeroxed at his own expense.

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Issues: Whether a dealer whose documents were seized under the taxing statute was entitled to have photocopies or xerox copies made available at his own cost for the purpose of defending the proceedings.

Analysis: Section 41 of the Tamil Nadu General Sales Tax Act, 1959 empowered seizure and retention of accounts, registers, records and documents for examination and inquiry or proceeding under the Act. The retention power was read as continuing so long as necessary for those purposes. At the same time, where the seizure affects the dealer's ability to defend himself, fairness requires that he be given access to know the contents of the seized materials and to explain any discrepancy. That opportunity may be provided by return of the documents, by inspection in exceptional cases, or by furnishing copies at the dealer's cost.

Conclusion: The petitioner was entitled to have the seized documents made available for being photographed or xeroxed at his own cost.

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