1976 (10) TMI 142

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....court dated 17th October, 1974, whereby it upheld the claim of privilege under section 26 of the Punjab General Sales Tax Act on behalf of the department in regard to certain documents and books of account. Though the order under revision does not specifically so mention, the learned counsel for the petitioners has forcefully stated at the Bar and also drawn my attention to the relevant portion....

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....nt of the Madras High Court reported as Ramaswami Chettiar v. K.J. Mahadevan[1969] 23 S.T.C. 255. Therein a distinction has been made regarding records produced before the sales tax authorities and those seized by them. It has been held as follows: "But it is clear from the provisions of section 57, clause (1), that only those documents which were produced under the provisions of the Act shall ....

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....duced under section 41(1) and not to the documents seized under section 41(3). The documents mentioned in item (3) of the application are the documents said to have been seized by the officers. I am, therefore, of the view that section 57(1) will not apply to these documents." As is apparent the aforementioned decision was made under the Madras General Sales Tax Act, 1959. However, it appears t....