TaxTMI 
TaxTMI 
1959 (4) TMI 18
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....uchers, files of correspondence etc. and gave a receipt to the petitioner of the documents seized. The petitioner's allegation is that at that time there was no person present at the shop except a Chaukidar and that in the absence of the petitioner the Sales Tax Officer seized all these documents including Rs. 50. The petition is contested by the respondents. The version of the search made on 5th July, 1958, is given in these words: "On 5th July, 1958, a complaint was received on phone by the Sales Tax Authorities that the petitioner was not transacting genuine business and was engaged in activities leading to evasion of sales tax. On this, two Inspectors of the Special Investigation Branch were directed to pay a surprise visit to the petit....
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....ravating sent Shri P.C. Kumar, Sales Tax Officer, along with two more Inspectors to the petitioner's shop to persuade him to allow inspection. The said relative of the petitioner did not allow to carry out the inspection and pushed me out of the shop. I was thus left with no alternative except to seek the protection of the police. Since the petitioner deliberately ran away to avoid inspection, I in exercise of the powers vested in me under section 14 of the Bengal Finance (Sales Tax) Act, 1941, as extended to Union Territory of Delhi and under the orders of the Commissioner, Sales Tax, obtained on phone broke the locks of the almirah and wooden boxes and carried out the search and thereafter seized the account books and documents for reason....