RAJVEL AND COMPANY Vs. STATE OF KERALA

JUDGEMENT

(1.) Common questions arise for consideration in these O.Ps and therefore they are disposed of by a common judgment.

(2.) The Intelligence Officer, Agricultural Income tax and Sales Tax, Squad No.II, Kollam, the third respondent inspected the business premises of the petitioners on 19-8-1989 and seized the documents made mention of in Ext. P1. When the authority concerned refused to return the said documents, despite repeated requests made by the petitioners, the petitioners have filed these O.Ps seeking the following reliefs:--

(3.) Certain facts are not in dispute and they are: The documents were seized on 19-8-1989. On 23-9-1989 the officer concerned directed the petitioners to produce the books of accounts. Thereafter on 18-10-1989 the officer issued the prosecution notice (Vide Ext. P3). The prosecution notice was issued after the expiry of thirty days from the date of the seizure of the documents. The officer concerned has decided to retain the documents for the purpose of prosecution.