Mandatory return of seized records under sales tax law enforced where retention continued beyond the statutory period.

Section 14(3) of the Punjab General Sales Tax Act required seized books and documents to be returned within the prescribed periods after examination or copying, on the dealer giving a receipt. The materials in question were retained well beyond those limits, and the record did not show that the petitioner was asked to take them back against receipt. Later notices relating to completion of proceedings did not cure the statutory breach. The continued retention was therefore contrary to the mandatory return requirement, and a writ of mandamus was warranted for immediate return of the seized books, accounts, documents and computer parts.

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Issues: Whether the respondents were bound to return the seized books, accounts, documents and computer parts within the period prescribed by section 14(3) of the Punjab General Sales Tax Act, 1948, and whether a writ of mandamus should issue for their return.

Analysis: Section 14(3) required the seizing officer to grant a receipt at the time of seizure and to return the books or documents used at the time of seizure within ten days, and all other seized books or documents within sixty days, after examination or copying, on the dealer giving a receipt. The seized materials were retained far beyond the statutory periods, and the record did not show that the petitioner was called upon to collect them against receipt. The later notices related to completion of proceedings and did not satisfy the mandatory return requirement. The continued retention was contrary to the statutory command and the earlier judicial view that such documents cannot be kept beyond the prescribed limit.

Conclusion: The respondents were not justified in retaining the seized materials, and the petitioner was entitled to a writ directing their immediate return.

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