1990 (7) TMI 88

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.... the premises of the petitioners on January 13, 1986, and certain books of account and documents were seized. The petitioner applied to the authority requesting him to return the books of account, etc., inasmuch as he required them in connection with the sales tax assessment proceedings. The authority replied to the assessee saying that these books cannot be returned but it is open to him to inspe....

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.... In the circumstances, the writ petitions are dismissed. However, it is made clear that it is open to the petitioners to submit a representation before the authority raising such objections as are open to them in law with respect to the retention of the books, etc., seized by the authority. If any such representation is made within a period of one month from today, the authority shall consider th....