S Y MODAGEKAR Vs. COMMR OF COMML TAXES

JUDGEMENT

(1.) The legality of search and seizure of certain account books made by the Commercial Tax Officer (Intelligence), Belgaum-the respondent in the petition-is challenged in this writ petition by a registered partnership firm being a registered dealer under the provisions of the Karnataka Sales-tax Act (hereinafter referred to as the Act) .

(2.) The impugned order made by the respondent being relevant is extracted below :

(3.) As staged above, it is npt in dispute that the date of the impugned action is 10-3-76. Apart from question of the legality of the search and seizure, the petitioner has also questioned the competence of the respondent before whom admittedly no assessment proceedings relating to the petitioner's firm were pending, to make the search and also the' legality of the retention of the books for such a long period. The petitioner has prayed for the issue of a writ of mandamus to. the respondent to return to the petitioner all the seized articles, documents and all copies or notes made from the seized documents.