SHRI TUSHAR KANTI MAZUMDAR Vs. STATE OF ASSAM

JUDGEMENT

(1.) This appeal is directed against the judgment and order dated 30-9-2008 passed by the learned Single Judge of this Court in W.P.(C) No. 423 of 2002 upholding the seizure of certain documents pertaining to the business of the Petitioner effected under Section 44(3) of the Assam General Sales Tax Act, 1993 ("the Sales Tax Act" for short), of the retention of the seized document beyond the period of 120 days prescribed by the Act and of the notice dated 8-11-2001 issued by Respondent No. 4 requiring the Appellant to appear before him and to produce some account books maintained by him.

(2.) The Appellant is the proprietor of the firm under the name and style of M/s. Eastern Drugs and Chemicals, which is registered as dealer under the Sales Tax Act and the Central Sales Tax Act, and is engaged in the business of pharmaceutical products with its registered office at Guwahati. According to the Appellant, on 31-7-2001 at about 12.30 P.M., a team of sales tax officials under Respondent 3 visited the business premises of the Appellant during his absence and issued a notice under Section 44(1) of the Sales Tax Act requiring his employees present to produce the books of accounts of the firm for the year 1998-99 onwards for verification. Thereafter, according to the Appellant, the visiting team made a search of the business premises of the Petitioner and effected seizure of certain documents which are specifically mentioned in the seizure list dated 31-7-2001 enclosed as Annexure-B to the writ petition. The case of the Respondents is that the seizure was made on the ground that the Appellant, as the dealer, has been dealing in some taxable goods which are not covered by his registration leading to evasion of taxes and additionally, he could not explain some transactions recorded in loose sheets and exercise books which were detected and seized on the date in question i.e. 31-7-2001.

(3.) It would appear that the notice dated 8.11.2001 was subsequently received by the Appellant from Respondent 4 wherein it was mentioned that the preliminary verification report in respect of the seized documents had indicated evasion of taxes to the extent of Rs. 31,43,454/-by him. He was, therefore, asked to appear before Respondent 4 on 16-11-2001 and to produce all relevant books of accounts, etc. and explain the facts revealed by the seized documents. In reply to the notice dated 8-11-2001, the Appellant sent the letter dated 3-11-2001 requesting the Respondents to release the seized documents so as to enable him to prepare final accounts and also for running his day to day business or, in the alternative, to furnish him the Xerox copies thereof. Another letter dated 5-12-2001 was sent by him to Respondent 4 requesting him to adjourn the case to another on the ground of his absence followed by another letter dated 12-12-2001 for releasing the seized documents but without any tangible result. This prompted him to file the writ petition for appropriate directions.