TaxTMI 
TaxTMI 
2006 (8) TMI 308
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....judgment of the court was delivered by S.B. SINHA J.-Leave granted. Situational change how far could give rise to a new interpretation of a statutory provision is the question involved in this appeal which arises out of the judgment and order dated October 21, 2003 passed by the division Bench of the High Court of Punjab and Haryana at Chandigarh in C.W.P. No. 14659 of 2003 See [2004] 138 STC 527.. The respondent is a dealer within the meaning of the Punjab General Sales Tax Act, 1948 (for short, "the Act"). A raid was conducted in his premises and a larger number of books and documents were seized by the officers of the Sales Tax Department of the State of Punjab. The documents were in the form of the cash book, ledger or o....
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.... in such case the dealer or the aforesaid person will be required to mention in the receipt given by him that number of places where the signature and seal of such officers have been affixed on each book, account, register or document . . ." The officers of the Sales Tax Department asked the respondents to appear on several occasions so as to enable them to verify the contents thereof. Co-operation from the respondents was not forthcoming as a result whereof the documents were not returned within the period stipulated thereunder. A writ petition was filed by the respondents herein praying for issuance of a writ of, or in the nature of, mandamus directing the respondents to return the seized books, accounts, documents, computer disk in....
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....the departmental authorities want to obtain any copy of the returned documents. But this copy must be counter-signed by the representative as well as the respondents." The Act was enacted in the year 1948. Information technology at that time far from being developed was unknown. Constitution of India is a living organ. It had been interpreted differently having regard to different societal situations. [See Liverpool & London S.P. & I Association Ltd. v. M.V. Sea Success I [2004] 9 SCC 512, Union of India v. Naveen Jindal [2004] 2 SCC 510, John Vallamattom v. Union of India [2003] 6 SCC 611, and Kapila Hingorani v. State of Bihar [2003] 6 SCC 1]. Same principle is applicable in respect of some statutes. Creative interpretation had been....
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....issibility of computer outputs in the media, paper, optical or magnetic form. Section 73A prescribes procedures for verification of digital signatures. Sections 85A and 85B of the Evidence Act raise a presumption as regards electronic contracts, electronic records, digital signature certificates and electronic messages. Section 14 of the Act although has been amended, the problem, in our opinion, should be dealt with keeping in view the fact that the procedural laws should be construed to be ongoing statutes similar to the Constitution and, thus, creative interpretation according to the circumstances is permitted. The court in view of the development of science has to meet and contend with challenges as an intermediary between the litiga....
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....rofilm'; 'to take note' to include 'use of tape recorder'; 'documents' to include 'computer databases'." The officers of the Sales Tax Department of the State of Punjab must have felt immense difficulties in giving effect to the provisions of section 14 of the Act. It no doubt mandates the authorities to return to the dealer all documents after examination or after having such copies or extracts taken therefrom as may be considered necessary, within a period of 60 days of seizure but in the instant case even for the said purpose, not only a copy was required to be made from the hard disk, the same was required to be verified. The respondents were asked by the authorities of the department that they should come and verify the contents but....