1974 (3) TMI 89

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....l Sales Tax Act, 1963. The first respondent, the Intelligence Officer, Agricultural Income-tax and Sales Tax, Cannanore, made a sudden inspection of the petitioner's shop on 8th March, 1973, and seized therefrom a rough daybook for the year 1972-73 written up to 7th March, 1973, and 9 account slips. The petitioner made repeated requests to the first respondent to return the records seized from his....

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....on. If the petitioner had co-operated with the first respondent, the investigation could have been over by this time. The representative who produced the accounts was not in a position to explain regarding the real nature of the transactions involved. Hence, correct and exact turnover of suppression involved in the seized records could not be ascertained. These books are absolutely necessary for l....

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....at any dealer is attempting to evade payment of any tax or fee due from him under the Act, and not for launching a prosecution as stated in the counter-affidavit. It may be that, after seizing the records, the authority concerned may find that the dealer has also committed an offence; and then it would be open for him to launch a prosecution. The right to retain the records seized under the above ....

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....e above provision in this background, it appears to me that the words "required for a prosecution " can mean only "required for an existing prosecution". It may include a prosecution existing at the time of the seizure and also one which the authority may institute within the period of 30 days for which he is entitled to retain the records. If it were otherwise, it would be giving a blank cheque t....