1977 (10) TMI 94

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....seizure of certain records and account books of the petitioners which is a partnership firm carrying on business in cocoanuts at Ravivarpet, Belgaum, by the first respondent and the continued retention of those books and records is challenged. The main prayer is for a direction to the first respondent to return the said records and account books and the notes if any made by the first respondent fr....

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....by Sri W.K. Joshi is that the seizure order, exhibit A, dated 23rd April, 1977, is contrary to the requirements of section 28(3) of the Karnataka Sales Tax Act, 1957. The relevant portion of the said section is as follows: "If any such officer has reason to suspect that any dealer is attempting to evade the payment of any tax, fee or other amount due from him under this Act, he may, for reasons....

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.... inspected the business premises of M/s. M.S. Kangale and Company, Cocoanut Merchants, Ravivarpet, Belgaum, along with C.T.O., Intelligence II, and C.T.I. of this office. The partner was present. Shri M.S. Kangale has produced the books of account and documents on my request for inspection. The cocoanuts of 26 bags received from Calicut on 23rd August, 1976, have been duly accounted on 26th August....

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....nd consider it necessary to seize the following books of account and documents........" It is clear from this order that far from suspecting that the petitioner was attempting to evade payment of any tax, fee or other amount due from it under the Act, the purpose appears to be to find out if any first purchasers in the State had paid the tax. It is clear that the idea was to explore whether thi....