VISHAL PHARMACEUTICAL LABORATORIES Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THE petitioner is a partnership firm registered under the Indian Partnership Act, 1932. It carries on the business of sale and purchase of drugs on the basis of registration certificate issued under the provisions of the M. P. General Sales Tax Act and Central Sales Tax Act. The address of the firm is 101a-100b, Sector, Sanwer Road, Industrial Area, Indore. On March 18, 1993 one R. K. Soni, claiming to be the Sales Tax Officer, Flying Squad-2, Indore appeared on the premises noted above, and seized the account books as also certain other documents vide annexure P7. The petitioner through counsel issued a notice dated March 20, 1993 (annexure P8) against the aforesaid seizure and contended that the entire seizure was without authority of law and without jurisdiction. The petitioner also brought to the notice of the authority the decision rendered in Jiwanlal Durga Prasad v. Sales Tax Officer (1993) 26 VKN 89. The respondents did not decide the objections as contained in annexure P8, and yet issued the notice, annexure P9, in purported exercise of the powers under section 29 (1) of the M. P. General Sales Tax Act, 1958. Aggrieved by the seizure (annexure P7), and notice (annexure P9), the petitioner has filed this writ petition.

(2.) I have beard both sides.

(3.) THE Government Advocate submitted that appropriate direction may be issued in this behalf and the merits of the matter may not be examined at this stage.