HARIKISANDAS GULABDAS AND SONS Vs. STATE OF MYSORE

JUDGEMENT

(1.) These two petitions under article 226 of the Constitution raise common questions of law and will be dealt with together. We shall give the facts in W.P. No. 3088 of 1970 in order to understand the questions that fall to be decided.

(2.) The petitioner is an assessee under the Mysore Sales Tax Act, 1957 (hereinafter referred to as the Act). His case was that on 27th December, 1969, the Commercial Tax Officer-II, Intelligence Branch, who is the second respondent, along with his staff raided the business premises of the petitioner and took possession of some books of accounts and other documents by taking a signed statement from one of the partners of the petitioner-firm wherein it was made to appear that those books of accounts and other documents were voluntarily handed over to the second respondent for the purpose of verification and return. This was followed by a show cause notice dated 20th March, 1970, as per annexure B, from the second respondent, which is in these terms :- <FRM>JUDGEMENT_60_TLKAR0_1971Html1.htm</FRM>

(3.) The petitioner in its reply letter dated 14th April, 1970, contended that the seizure of books and other documents on 27th December, 1969, was wholly illegal and without jurisdiction and demanded the return of the same by dropping the proceedings against it. It also sent a reminder dated 1st July, 1970, repeating its above requests. When all its attempts failed, these writ petitions were preferred on 30th July, 1970, praying for the issue of a mandamus to the second respondent to produce the books of accounts and documents illegally seized from it and all notes made therefrom to this court and the petitioner also prays that they may be handed over to it. The petitioner has also prayed for a writ of certiorari to quash the entire proceedings before the second respondent, culminating in the issue of the show cause notice dated 20th March, 1970. Besides, there is also a prayer for an injunction restraining the second respondent from disclosing the information gathered from the books of accounts and other documents seized and from making use thereof.