MANOJ METAL INDUSTRIES Vs. STATE GOVERNMENT OF DELHI

JUDGEMENT

(1.) THESE writ petitions were disposed of on 8 -10 -1999. The different writ petitions were filed by the petitioners aggrieved by the orders of assessment for different years under the Sales Tax Act, 1975. The grievance of the petitioners was that there were certain records lying with the Income Tax Department, which could not be produced before the sales -tax authorities. These documents were stated to have been seized during the conduct of raids on the premises of petitioners by the income -tax authorities.

(2.) IN terms of the directions passed on 8 -10 -1999, the remaining books lying with the income -tax authorities were directed to be returned to the petitioners and the assessing authority under the Sales Tax Act, 1975 was directed to pass fresh orders. The petitioners, however, did not appear on the date fixed before the authorities and subsequently filed the present applications seeking extension of time for the said purpose on the ground that all the documents by the income -tax authorities had not been released and, thus, the grievance of the petitioners remains. It was during the pendency of these applications that the income -tax authorities were also imp leaded as respondents.

(3.) THE petitioners on the one hand contend that all the documents had not been released while the income -tax authorities state that whatever documents were available with them have been released and some documents have been misplaced. In fact, on 24 -9 -2003, learned counsel appearing for income -tax authorities had made a statement before this court that some of the records seized in 1989 are untraceable in the department. It was, however, deemed expedient that the Income Tax Department should file an affidavit in this behalf. The affidavit has been filed and a reply to that has also been filed by the petitioners.