V. Valliammai and Others vs State of Tamil Nadu and Others

Swamikkannu, J.—These are petitions filed for issue of writs of certiorari calling for the records of the third respondent and quashing the

notices dated 3rd February, 1983, issued to the petitioners herein, which are pre-revision notices. It is certainly open to the petitioners to appear

before the concerned authorities and raise all objections before them. Mr. R. Lokapriya, learned Additional Government Pleader (Taxes), submits

on behalf of the respondents that the records seized from the petitioners were verified with the regular accounts and it was found that the

transactions were accounted for and that there was no case for any proposal and that orders were obtained for the return of the records to the

dealers on 23rd August, 1988. A reference to the said effect was also issued to the dealers which was received by them on 23rd September,

1988. The dealers have not turned up to receive the records so far. These facts are found in the letter No. A.P. 179/83-84 dated 15th December,

1988, written by the Assistant Commissioner (C.T.), Enforcement I, Madras-6, to the Deputy Commissioner (C.T.), Legal, Madras-5.

In W.M.P. Nos. 713 to 716 of 1984, by order dated 17th March, 1987, this Court observed that it would be open to the petitioners to resort

to other appropriate legal remedies and that if the petitioners request, the authorities are to furnish copies of any records seized at the expense of

the petitioners.

It is submitted on behalf of the petitioners that section 41 of the Tamil Nadu General Sales Tax Act, 1959, contemplates that the seized records

shall not be retained by any officer for more than thirty days at a time, except with the permission of the next higher authority and, in the instant

case, the records seized were kept for more than 30 days without such sanction and hence they must be returned. Learned counsel relied on the

decision in Commissioner of Income Tax, West Bengal III and Others Vs. Oriental Rubber Works, wherein, it was held that the retention of the

seized accounts and other documents beyond 60 days without communicating the order of the next higher authorities to the petitioner, on which

fact there was no dispute, rendered the retention illegal. However, there is no provision in the Tamil Nadu General Sales Tax Act, 1959, requiring

the authorities, retaining the documents for more than 30 days to communicate to the petitioner, the permission obtained by them from the next

higher authorities to keep the records for a further period. When there is no such provision, it cannot be successfully contended that there was no

communication by the authorities to the petitioners herein, intimating that they had obtained permission of the next higher authorities for retention of

the documents for a further period. In the instant case, since the seized records have been directed to be returned to the petitioners herein, this

Court finds that nothing survives in these writ petitions. Accordingly, these writ petitions are dismissed. No costs.

Writ petitions dismissed.