OGARHMULL CHODHURY & CO. 26, BURTOLLA STREET, CALCUTTA Vs. COMMERCIAL TAX OFFICER, BUREAU OF INVESTIGATION, FINANCE (TAXATION) DEPARTMENT, STEPHEN HOUSE, 4TH FLOOR, DALHOUSIE SQUARE EAST, CALCUTTA

JUDGEMENT

(1.) IN this application the petitioner is challenging the search and seizure dated the 3rd of August, 1973 under section 14(3) of the Bengal Finance (Sales Tax) Act, 1941. It has been alleged that there were no materials for formation of the belief that the petitioner was attempting to evade payment of any tax. It is, therefore, alleged in paragraph 13 of the petition that the condition precedent for the said seizure was not fulfilled. On behalf of the respondents no affidavit in answer to the Rule nisi has been filed. No prayer was made also for time, to file any affidavit. Counsel for the respondents, however, relied on the reasons recorded in the seizure -list as the ground for seizure. The said seizure -list recorded as follows : - - 'As I/We have reasons to suspect that M/s. Ogarhmull Chowdhury & Co. of 26, Burtolla Street, Calcutta -7 (unregistered) following accounts and records of the said dealer from Shri Ogarhmull Chowdhury, Partner under section 14(3) of the said Act, as these are considered to be necessary for the purpose of taking action under the provision of the said Act. Sl. No. 1. (A & B) Two Dalali Books (Signed on first written page of each).

(2.) (A & B) Two diaries containing miscellaneous accounts (Signed on inside cover of each.