AAR KAY INDUSTRIES Vs. STATE GOVERNMENT OF DELHI

JUDGEMENT

(1.) 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 IT 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 IT authorities.

(2.) 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 IT authorities had not been released and thus the grievance of the petitioners remains. It was during the pendency of these applications that the IT authorities were also impleaded as respondents.

(3.) THE petitioners, on the one hand, contend that all the documents had not been released, while the IT authorities state that whatever documents were available with them have been released and some documents have been misplaced. In some of the records seized in 1989 are untraceable in the Department. It was, however, deemed expedient that the IT 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.