V VALLIAMMAI Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THESE are petitions filed for issue of writs of certiorari calling for the records of the third respondent and quashing the notices dated 3rd February, 1983, issued to the petitioners herein, which are pre-revision notices. It is certainly open to the petitioners to appear before the concerned authorities and raise all objections before them. Mr. R. Lokapriya, learned Additional Government Pleader (Taxes), submits on behalf of the respondents that the records seized from the petitioners were verified with the regular accounts and it was found that the transactions were accounted for and that there was no case for any proposal and that orders were obtained for the return of the records to the dealers on 23rd August, 1988. A reference to the said effect was also issued to the dealers which was received by them on 23rd September, 1988. The dealers have not turned up to receive the records so far. THESE facts are found in the letter No. A.P. 179/83-84 dated 15th December, 1988, written by the Assistant Commissioner (C.T.), Enforcement I, Madras-6, to the Deputy Commissioner (C.T.), Legal, Madras-5.

(2.) IN W.M.P. Nos. 713 to 716 of 1984, by order dated 17th March, 1987, this Court observed that it would be open to the petitioners to resort to other appropriate legal remedies and that if the petitioners request, the authorities are to furnish copies of any records seized at the expense of the petitioners.