FAVAZ TIMBER INDUSTRIES Vs. INTELLIGENCE OFFICER

JUDGEMENT

(1.) The question that arises for decision in these writ petitions is as to what, if any, is the time-limit for returning the documents produced following a notice issued in terms of Section 28(1) of the Kerala General Sales Tax Act, 1963 ("the Act", for short).

(2.) A notice in form 51, under Rule 72, of the Kerala General Sales Tax Rules, 1963 ("the Rules", for short), was issued to the petitioner, a dealer, directing production of books of account for the year 2003-04. He produced books of account on November 25, 2005. According to him, the first respondent verified the books of account and, issuing exhibit P3 receipt, seized them, without any authority. Contending that the said documents are not returned and that, at any rate, they cannot be retained indefinitely, W.P. (C) No. 15616 of 2006 is filed seeking a direction for releasing the seized records. Pending consideration of that case, a notice under Section 45A of the Act, proposing imposition of penalty, was served on the petitioner. Apprehending that the proceedings on the basis of that notice would be finalised, the petitioner filed W.P. (C) No. 17364 of 2006 on which an interim order was granted on July 4, 2006 staying further proceedings on the basis of that notice (exhibit P5).

(3.) Statements are filed on behalf of the first respondent alleging, among other things, that the books of account and other documents were called for in view of certain reports by the Commercial Investigation Wing as to the possibility of suppression of sales turnover by the petitioner. However, the first respondent does not contend that there was ever a seizure as alleged by the petitioner.