1979 (8) TMI 187

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....eliminary hearing in B group after notice to respondent, is taken up for final disposal by consent of the learned counsel for the parties. 2.. The petitioner has alleged that the respondent-Commercial Tax Officer (Intelligence), Davangere, visited the rice mill premises of the petitioner at about 3.45 p.m. and started indiscriminately collecting books of account and other records available in t....

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....ection 28 of the Karnataka Sales Tax Act, 1957 (hereinafter referred to as the Act). The respondent has filed his statement of objections denying the allegations that the books of account as per exhibit A were seized in the manner described by the petitioner. Denying the allegations of the petitioner, he has asserted that the seizure of them by him during inspection was done normally and could not....

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....so extracted above was obtained from the Deputy Commissioner of Commercial Taxes (Intelligence), Southern Zone, Bangalore, by order No. MISC/CR/77/78-79 dated 22nd August, 1979. This obviously is a mistake so far as it relates to the year. The despatching date as endorsed on the communication shows that it was despatched on 25th August, 1979. Assuming for a moment that it was indeed ordered on 22n....

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....t August, 1978, with effect from 1st September, 1978, and the law in its operation is prospective and not retrospective. In that view of the matter, the subsequent amendment of the law enhancing the retention period to 60 days will not affect the case of the petitioner as retention by the respondent beyond 4th August, 1978, had become illegal and there is no provision in the Act by which the said ....