VARIETY GENERAL STORES Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) IN this case, time was granted to learned counsel for the Revenue for filing counter-affidavit as far back as on April 9, 1992, but so far no counter-affidavit has been filed. IN the absence of any counter-affidavit, we proceed to decide this case.

(2.) THE petitioner in this case seeks mandamus directing the Income-tax Officer, Ward-II, Moradabad, to release the seized books of account and other documents of the petitioner lying in his custody, further directing the Commissioner of Income-tax, Lucknow, for release of the petitioner's books of account and the documents immediately and also directing the Sales Tax Tribunal, Moradabad Bench, Moradabad, to stay the hearing of the appeals of the petitioner pending before it till the books of account are made available to him.

(3.) WITH the aforesaid observations, the present writ petition is allowed. Costs on parties.