1988 (12) TMI 326

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....y, 1983, issued to the petitioners herein, which are pre-revision notices. It is certainly open to the petitioners to appear before the concerned authorities and raise all objections before them. Mr. R. Lokapriya, learned Additional Government Pleader (Taxes), submits on behalf of the respondents that the records seized from the petitioners were verified with the regular accounts and it was found....

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.... to furnish copies of any records seized at the expense of the petitioners. 3.. It is submitted on behalf of the petitioners that section 41 of the Tamil Nadu General Sales Tax Act, 1959, contemplates that the seized records shall not be retained by any officer for more than thirty days at a time, except with the permission of the next higher authority and, in the instant case, the records seized....