ANAND TRANSPORT CO Vs. COMMISSIONER OF COMMERCIAL TAX

JUDGEMENT

(1.) PRAYER in the petition is to quash proceedings of Annexure-P-1, whereby search and seizure has been made at the premises of the petitioner. Further prayer is to direct the respondents to return all the books of account and documents illegally seized by the respondents, without authority of law.

(2.) SHORT facts of the case are that on 22-5-2000 the respondent No. 1 alongwith his associates, under the alleged authority of respondent No. 1 raided the business premises of the petitioner at about 11. 30 AM and in the course of the said raid, without following the mandatory procedure seized the accounts, documents etc. specified by them in the Seizure Memo dated 22-5-2000. It is alleged in the petition that petitioner is a partnership firm consisting of two parties, namely, Shri Satyanarain S/o Shri Kanmalji Laddha and Shri Anil S/o shri Krishanlaji Laddha and engaged in the business of transportation since last more than twenty five years. Further case of the petitioner is that petitioner is only a Transporter of goods and is not a dealer within the meaning of the provisions of MP Commercial Tax Act, 1994 Act, which shall be referred hereinafter as Act. It is submitted that the word, "dealer" has been defined under Section 2 (h) of the Act. The effect of it is that provisions of MPCT Act are not applicable to the Transporter who is not a dealer and who is carrying merely transporting activities. It is further alleged that Selection 45 of MPCT act, 1994 relates to Constitution of a Committee for detection checking of evasion of tax by dealers liable to pay tax and powers of the Commissioner acting upon the report of such committee. Relevant part of Section is sub-section (1)to sub-section (2-A) which reads as under:-

(3.) LEARNED Counsel for the petitioner submits that from perusal of the reply it is evident that the powers has been exercised in the present case under sub-section (2-A) of Section 45 of the Act. It is submitted that in exercise of powers conferred under sub-section (2-A) of the Act, two things are necessary:-