AGRAWAL ENGINEERING STORES Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) THESE two petitions proceed on similar facts and raise common questions of law. So we are deciding them by a common judgment.

(2.) THE petitioners are dealers under the Sales Tax Act (hereinafter called the "Act"). Their business premises were searched, and the searching party seized certain documents. The search and seizure of documents was made in the purported exercise of power under section 13(3) of the Act. The petitioners challenge the legality of the search and seizure of documents. Sri Raja Ram Agarwal, counsel for the petitioners, has raised these points :

(3.) THE instructions go on to say :