DALIP SINGH Vs. DILBAGH RAI

JUDGEMENT

(1.) THIS revision petition is directed against the order of the trial court dated 17th October, 1974, whereby it upheld the claim of privilege under Section 26 of the Punjab General Sales Tax Act on behalf of the department in regard to certain documents and books of account.

(2.) THOUGH the order under revision does not specifically so mention, the learned counsel for the petitioners has forcefully stated at the Bar and also drawn my attention to the relevant portion of the grounds of revision to contend that the documents and record in question were in fact seized by the sales tax authorities in a raid on the premises of the plaintiff-respondent under Section 14 of the Punjab General Sales Tax Act on 26th August, 1974. On this assumption counsel contends that the provisions of Section 26 of the Act are not attracted to documents and books of account seized by the department. It is pointed out that the relevant documents are not those which have been produced in the ordinary course for the purposes of assessment before the sales tax authorities but are the subject-matter of a seizure under Sub-section (3) of Section 14 of the Act.

(3.) AS is apparent the aforementioned decision was made under the Madras General Sales Tax Act, 1959. However, it appears that the relevant provisions of Sections 57 and 41 of that Act are in pari materia with Sections 26 and 14 of the Punjab General Sales Tax Act. The ratio of the abovesaid case is consequently equally attracted in the present one. Learned counsel for the respondents, however, have pointed out that the trial court has not clearly found whether the privilege was claimed expressly in regard to the record which had been only seized by the department. This is indeed so and therefore a clear determination whether the relevant record is the seized one and not the one voluntarily produced before the authorities, is necessary.