TaxTMI 
TaxTMI 
1959 (3) TMI 1
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.... Ltd. On or about the 17th January 1956 the Customs Authorities caused a search to be made at the offices of the Mills as well as the Managing Agents and the residence of the Directors, at premises No. 9, Jagmohan Mullick Lane, 23, Vivekananda Road and 140/6, J. N. Mukherjee Road, Salkia, Howrah. After the search was made, the Customs Authorities seized and took away a large number of documents, papers and files. A list of the papers and documents seized has been annexed to the petition and marked with the letter "A". There appear to be hundred of items, and I am told that the number of documents would be several thousands. Sometimes in February, 1956 about 36 show cause notices were served on the Managing Agents and similar 'show cause' no....
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....iving inspection of only such documents as they thought were relevant. The relevant part of the letter is as follows :- "The inspection and the taking of the copies of the relevant documents referred to in the "Show Cause" memos have been completed by the representatives of M/s. Shree Bhagwati Oil Mills Ltd. as desired by your client. They have now started taking copies of the documents which are not relevant to the subject matter of the "Show Cause" Memos issued against your clients. We have no objection their inspection of even these documents. He cannot, however, be permitted to delay the replies to the "Show Cause" Memos which as stated earlier must be furnished latest by 30-5-56". 2.The position, therefore, comes to this that up to t....
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....ection having stopped. But apart from these disputed points, two things appear significant. I have already mentioned the letters dated the 26th May, 1956 and it is clear to me that at least in one respect the Authorities took an attitude which cannot be supported. The matters in respect of which cause was to be shown are certainly complicated and the documents seized were voluminous. It was, therefore not a reasonable attitude at any time to say that the petitioners, who were charged with having committed offences, should only take inspection of such documents which the Authorities thought were relevant. Clearly it was not for the Authorities to lay down the relevancy of the documents at that stage. There can be no doubt that the petitioner....
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....d that the respondents have agreed to the same. 4.The orders, therefore, will be that the various orders impugned in these applications in which the facts are really common, are hereby set aside and/or quashed by a writ in the nature of certiorari. There will be a writ in the nature of mandamus directing the respondents not to give effect to the same. The future conduct of the proceedings will be as follows :- No further steps will be taken until the end of this month, that is to say March, 1959 the period being given to the parties to consider their respective positions and to prepare for the proceedings. From the 1st of April, 1959 till the 31st of May, 1959, inspection of ail documents which appear in the seizure lists I shall be glad ....