1992 (8) TMI 259

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....ain granted a month's time for filing counteraffidavit. The respondents again failed to file counter-affidavit. In spite of time being granted the respondents are not filing counter-affidavit. Today, there is no prayer for grant of further time for filing counter-affidavit. In these circumstances we have no choice but to accept the averments made in the petition and proceed to determine the controversy raised in the petition on the basis of the uncontroverted averments of the petitioner. By means of this petition the petitioner has prayed for grant of the following three reliefs:   (A) Issuance of a writ, order or direction in the nature of certiorari quashing the notices dated 4th December, 1989, in respect of the assessment pro....

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....satisfied. These two conditions are: recording of reasons in writing by the authority seizing the document and prior approval of the Commissioner of Sales Tax to retain the documents, etc., obtained before the expiry of the period of 90 days, for which period the documents could be retained under the provisions of sub-section (3) of section 13 of the Act.   Sub-section (3) of section 13 of the Act empowers the officer authorised under sub-section (2) to seize account, register or document which may be necessary for the purpose of investigation into the liability of the dealer in respect of payment of sales tax. The provision further contemplates that the officer seizing account, register or document shall forthwith grant a receipt f....

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....ither of the two conditions precedent for retaining the account, register or document is not satisfied the retention of the seized account, register or document beyond a period of 90 days will be invalid. In paragraph 24 of the petition the petitioner has categorically asserted that the conditions precedent, as envisaged in subsection (3-A) with regard to recording of reasons and prior approval of the Commissioner of Sales Tax before the expiry of the period of 90 days from the date of seizure as fixed by sub-section (3), have not been complied with. This assertion, in the absence of any counter-affidavit from the respondents remains uncontroverted. The court, therefore, accepts the averments that the conditions laid down in subsection (....