SHRI SHAMBHU NATH Vs. SALES TAX OFFICER JAUNPUR

JUDGEMENT

(1.) THIS is a writ petition under Article 226 of the Constitution of India. Two prayers have been made in this writ petition, (1) for delivery forthwith to the petitioner, a receipt of books of account seized by Shri J. B. Mathur, Sales Tax Officer, Jaunpur, respondent in this writ petition, and (2) for return forthwith of the books seized by the said officer on the 18th May, 1961, and as set out in the list prepared and duly signed by him and the petitioner and the Income-tax Officer, Jaunpur, except the books of account which have already been returned to the petitioner.

(2.) IT appears that the petitioner is a munim, whose business is to write up books of account of several businessmen. The petitioner has his house in the city of Jaunpur. He brings to his house the books of his clients, and returns them after the same have been written up. In this way, he makes a living for himself.

(3.) THIS writ petition was moved before me on the 29th August, 1961, and as it appeared to me that the respondent had acted in complete defiance of the statute, I made the following orders :-