TaxTMI 
TaxTMI 
1968 (6) TMI 67
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....ed. 2. It is said that on March 30, 1967 the Sales Tax Officer, Intelligence Wing, Vigilance, Berhampur, made a search in the business premises of the petitioner and seized several books of accounts stated to have been found in the business premises of the petitioner; on the next day, March 31, 1967 also he seized some more books of accounts alleged to have been recovered from the business premises of the petitioner; on both the occasions neither the petitioner nor any of the adult male members of the petitioner were present at the time when the seizure was made by the Sales Tax Officer as stated by the petitioner. 3. On March 31, 1967 the Sales Tax Officer issued a notice purporting to be under section 12(8) of the Act, the relevant ....
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....The petitioner requested the Sales Tax Officer to furnish him with copies of such statements so that he may be in a position to know the reasons for the issue of notice under section 12(8) and such other information so as to enable him to defend in the reassessment proceedings. The petitioner's said application for copies of statements was however rejected by the Sales Tax Officer. The petitioner thereafter filed an application in revision which also was dismissed. In these circumstances he filed this writ petition on December 26, 1967. 6. The main grounds in support of this writ petition are these: (i) The proceedings started pursuant to the notice issued under section 12(8) are illegal or without jurisdiction inasmuch as t....
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....3 of the counter affidavit; this is not a case based upon no materials; the petitioner was not entitled to have a copy of the statements recorded by the Sales Tax Officer until and unless the Sales Tax Officer sought to make use of them in any assessment proceedings; the information relating to disclosure of such facts is protected from being disclosed under Section 28 of the Act and that the petitioner can have grievance only when he is not given a due opportunity of meeting the points during the assessment proceedings. It is stated that on August 10, 1967 the petitioner appeared through his advocate for verification of records and he also appeared on the following day, that is August 11, 1967; that the seized documents were asked to be....
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....alleged under-assessment in that case; that said notice was held to be a charge-sheet without mentioning any charge. It was also held that the issue of the said notice by the Sales Tax Officer was in excess, colourable exercise of jurisdiction and violation of the principles of natural justice; issue of the said impugned notice by the Sales Tax Officer resulted in injustice to the assessee-petitioner. The basic principles which weighed with this court in deciding that case, which we also follow herein, are these. The court cannot decide unless there is some indication in the notice under Section 12(8) of any reason for the alleged escaped assessment; whether or not the Sales Tax Officer has jurisdiction to issue the notice only depends o....