RAVEENDRA KUMAR D. Vs. INTELLIGENCE OFFICER

JUDGEMENT

(1.) Petitioner has approached this Court seeking for a direction to return the seized records as per Exts. P1 and P1(a). Ext. P1 is the shop inspection report dated 18/10/2014 by which certain books of accounts and other records were seized from the premises of the petitioner. Ext. P1(a) is another shop inspection report by which certain recoveries were effected from another premises of the petitioner. The seizure was conducted on 18/10/2014. By Ext. P2 dated 05/07/2016, the petitioner requested for return of the documents. By a letter dated 15/07/2016, the petitioner was informed that the documents recovered are very essential for the purpose of finalisation of the case and therefore they are unable to return the documents recovered by the squad. Petitioner has sent a further letter dated 20/10/2016 requesting to return the recovered records or at least furnish copies of the same, which are essential for finalisation of the accounts.

(2.) Learned Senior Counsel appearing for the petitioner submits that in terms of S.44(6) of the Kerala Value Added Tax Act, 2003 read with R.63(8) of the Kerala Value Added Tax Rules, 2005, the petitioner is entitled to get the documents within a period of 180 days. It is contended that there is no indication that any prosecution proceedings are to be taken against the petitioner. Under such circumstances, there is no reason why the original documents are retained by the Department.

(3.) Having regard to the aforesaid submission and having heard the learned Government Pleader, I am of the view that when there is a statutory obligation on the part of the Officers to return the documents within a specified time, there is no reason forthcoming to retain the same. If at all there is any intention to initiate prosecution proceedings, the decision in that regard has to be taken within the aforesaid time. So far, no such decision has been taken nor any such intimation has been given to the petitioner. The only reason stated in Ext. P3 is that the documents are required for "finalisation of the case". This cannot be a reason to retain the documents. It is always open for the Department to keep the copies of the documents and give back the originals to the parties from whom the documents are seized. Under such circumstances, this writ petition is disposed of as under: Respondent is directed to return the seized records to the petitioner in terms of Exts. P1 and P1(a), within a period of thirty days from the date of receipt of a copy of this judgment.