(1.) THIS application under article 226 of the Constitution of India has been filed praying the following reliefs :
(2.) THE brief facts are as follows : On September 8, 1989 notice was issued under section 33 (1) of the Assam Finance (Sales Tax) Act, 1956, by the Superintendent of Taxes, Dibrugarh, directing the petitioner to produce the books of account and documents for the periods ending March 31, 1987 to September 30, 1988 on September 19, 1989 at 11 a. m. at his office in connection with the assessment, i. e. , annexure I, to the writ application. On the same date a notice was issued by the Superintendent of Taxes directing the petitioner to submit a report of turnover under the aforesaid Act and the Central Sales Tax Act, 1956 for the period ending March 31, 1989 and to make payment of taxes on or before September 19, 1989, i. e. , annexure III, to the writ application. On September 18, 1989, the petitioner submitted a petition requesting the Superintendent of Taxes to refix the hearing after Puja holiday as it was difficult for the petitioner-firm to produce the books of account on September 19, 1989 due to the reason stated therein. Time was granted by the Superintendent of Taxes. This is annexure II to the writ application. On the same date, a reply was submitted to the notice dated September 8, 1989 requesting for grant of 3 (three) weeks time for submission of the return. The prayer was granted by the Superintendent of Taxes, this is annexure IV to the writ application. On September 19, 1989, the Assistant Commissioner of Taxes accompanied by the Superintendent of Taxes and 3 (three) Inspectors of Taxes visited the premises of the petitioner-firm. Inspector to Taxes, Dibrugarh, respondent No. 4, instantly issued a notice to the petitioner-firm under section 31 (1) of the Assam Finance (Sales Tax) Act directing the petitioner to produce all the books of account relating to the business with effect from April 1, 1988 to September 19, 1989 for verification at the business premises itself at 12. 15 p. m. on the same date. This is annexure V to the writ application. The petitioner produced the books of accounts and papers as directed. A search was conduced by the respondent No. 4 namely, Inspector of Taxes of the business premises without production of the search warrant by the Magistrate. Almirahs and cabinets were directed to be opened, books of account already produced were seized without there being any necessity for such seizure. This is annexure VI to the writ application. On September 29, 1989 notice was served by the Superintendent of Taxes directing the petitioner to produce the relevant registers and documents in connection with the verification of the seized books of account. This is annexure VI to the writ application.
(3.) THE following points have been urged on behalf of the petitioner by the learned Advocate for the petitioner, Mr. J. P. Bhattacharjee :