PANCHI PETHA STORES Vs. STATE OF U P

JUDGEMENT

(1.) The only grievance, which has been raised in this writ petition is that the assessment proceedings for the years 1984-85 to 1986-87 pending before the Sales Tax Officer, sector 10, Agra, respondent No. 2, are being completed without disposing of the application moved by the petitioner for summoning the documents in connection with a raid which had been conducted at the premises of the petitioner on 24th February, 1987.

(2.) It has been alleged in the petition that under the orders of the Commissioner of Income-tax, the department is going to retain these documents till 31st December, 1988, and thus the documents which are relevant for the purpose of the assessment proceedings pertaining to the years 1984-85 to 1986-87 cannot be made available to the petitioner and thus the petitioner is not in a position to represent his case before the Sales Tax Officer.

(3.) At the admission stage, we have heard the Standing Counsel appearing for the respondents and as the question involved in the writ petition is only a question of law, the writ petition, is being finally disposed of in accordance with the rules of the court.