1978 (3) TMI 207

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....er the provisions of the Karnataka Sales Tax Act. He has challenged the order of seizure of books of account and documents made in exercise of the power under section 28(3) of the Karnataka Sales Tax Act by the Commercial Tax Officer (Intelligence) III, South Zone, Bangalore. The impugned order reads as follows: "At the time of routine inspection of the business premises of M/s. Sha Puckaraj Pa....

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....to suspect that the dealer is trying to evade the tax payable by him under the Karnataka Sales Tax Act, 1957. Therefore, in exercise of the powers vested in me under section 28(3) of the Karnataka Sales Tax Act, 1957, I, B. Krishnaswamy, Commercial Tax Officer (Intelligence) III, S. Z., Bangalore, seize the above books of account and documents for further verification." 2.. Sri B. P. Gandhi, th....

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....e second contention. As regards the second contention, sub-section (3) of section 28 of the Act confers a right on the respondent to seize registers, records or other documents of any dealer if he suspects that there is any attempt to evade the payment of tax. But that order has to be made for reasons to be recorded in writing. In the impugned order all that the respondent has stated is that....