1990 (7) TMI 321

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....ader (Taxes) for the respondents. The petitioner has moved this Court alleging that quite a few documents and records allegedly concerning/touching their business have been seized by the respondents and the petitioner has been subjected to a penalty proceedings but has not been allowed either the return of the seized documents/records, etc., or copies thereof. 2.. My attention has been drawn to....

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....ty of a search warrant issued by a Magistrate having jurisdiction over the area, and all searches under this sub-section shall, so far as may be, be made in accordance with the provisions of the Code of Criminal Procedure, 1898 (Central Act V of 1898). (3) 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 un....

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.... it may be necessary for examination of the documents, etc., and for enquiry or proceeding under the Act. The proviso thereto, when read in the light of the purpose for seizure and retention, cannot mean that it must be returned after the expiry of the period of thirty days or in no case be retained beyond a period of ninety days. Ordinarily it should be so; but not when it is for examination, enq....

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....l cases by permitting inspection of such seized documents, etc. In the instant case, I find nothing unreasonable in the prayer of the petitioner that xerox/photo copies of the seized documents, etc., be allowed and furnished to him at his cost. The respondents accordingly are directed to make all documents, etc., seized from the custody of the petitioner available for being photographed/ xeroxed a....