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of <h1>Court quashes illegal seizure, orders return of documents, emphasizes adherence to legal procedures</h1> <h3>Mysore Roadways Versus Assistant Commercial Tax Officer (Intelligence), IV South Zone, Bangalore</h3> Mysore Roadways Versus Assistant Commercial Tax Officer (Intelligence), IV South Zone, Bangalore - [1991] 83 STC 152 (Kar) Issues:1. Challenge to the order of seizure under section 28(3) by a transport business firm.Analysis:The petitioner, a transport business firm, challenged the order of seizure of certain records and registers made by the respondent under section 28(3). The petitioner contended that section 28(3) cannot be applied to carriers as it is meant for dealers registered under the Act. The respondent justified the seizure based on suspicion of clandestine transactions by another entity, M/s. Rawther Spices (Pvt.) Ltd., Bangalore. However, the respondent failed to invoke the relevant provisions applicable to carriers, specifically section 28A(3A), which empowers authorized officers to inspect records and require production of documents from carriers. The court noted that the respondent bypassed the correct procedure under section 28A(3A) and wrongly seized documents under section 28(3).The court highlighted that the respondent did not follow the prescribed procedure under section 28A(3A) which mandates issuing a notice to the carrier for production of documents before resorting to seizure. The failure to adhere to the correct procedure and the lack of invocation of provisions specifically applicable to carriers rendered the seizure order illegal. The court allowed the writ petition, quashed the order of seizure (annexure 'A'), and directed the respondent to return the seized documents to the petitioner within two weeks from the date of the order.In conclusion, the judgment emphasized the importance of following the correct legal procedures and provisions applicable to specific entities, such as carriers in this case. The court's decision to quash the seizure order under section 28(3) and direct the return of the documents underscored the necessity for authorities to adhere to the prescribed legal framework while conducting inspections and seizures to safeguard the rights of businesses and individuals involved.
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