ASSAM AGENCY Vs. COMMISSIONER OF TAXES

JUDGEMENT

(1.) This writ application has been filed challenging the legality and validity of the notice dated 14.3.9S issued by the authority under Section 44 (1) of the Assam General Sales Tax Act, 1993 directing the petitioner to produce the books of accounts for the year 1993-94 and 1994-95 in respect of the business of the petitioner firm for verification.

(2.) In this writ application, seizure of the books of account of the petitioner by the Inspector, attached to the Bureau of Investigation (Economic Offences) on 14.3.95 on the grounds mentioned above is also challenged. The subsequent notice dated 1.4.95 issued by the Superintendent of Taxes Bureau of Investigation (Economic Offences) directing the petitioner to produce the books of accounts in respect of the seized documents specified in the seizure list is also challenged.

(3.) I have heard Dr. A.K. Saraf, learned Advocate for the petitioners and Dr. B.P. Todi, learned Addl. Sr. Govt. Advocate for the respondents.