NEMINATH BROS Vs. COMMERCIAL TAX OFFICER INT BELGAUM

JUDGEMENT

(1.) This petition under Art 226 of the Constiution is by a registered firm whose business premises were searched by the respondent and in the course of which some books of accounts, documents and other papers were seized. The validity of the search and seizure has been called into question,

(2.) The petitioner firm is a registered dealer under the Karnataka Sales Tax Act, 1957, and also under the Central Sales Tax Act. On 2nd February, 1978 at about 4.00 P.M. the respondent along with several ether officers raided the premises of the petitioner. The search wa,s authorised by a warrant issued by the Judicial Magistrate, First Class III Court, Belgaum, who has stated in his order that he has reason to believe that the petitioner was in possession of incriminating documents or accounts and they could not be secured by summons ot requisitions.

(3.) The respondent was an Officer of Intelligence Wing but not a jurisdi- ctional assessing authority of the petitioner. It is alleged by the petitioner that the respondent had absolutely no material to make any allegations regarding evasion of tax and the belief entertained by him was without foundation. It is also alleged that the respondent arbitrarily searched not only the business premises of the petitioner but also the residential premises and seized whatever was found lying in the premises irrespecive of any relevancy or usefulness to the belief entertained by him. It is further alleged that he has not recorded any reason before seizing the documents, books or accounts etc. In the course of seizure it is said that the respondent not only seized the books of accounts of the petitioner, but also those belonging to another assessed, that is, Padma Industries Engineering Company in respect of which the respondent was not authorised to search the premises.