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M/s Gupta Traders v. State Of U.P. & Others - WRIT TAX No. 949 of 2004 [2004] RD-AH 321 (19 July 2004)


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Court No.37

Civil Misc. Writ Petition No. 949 of  2004

M/s. Gupta Traders, 175/7 Shastri Nagar, Kanpur through its Proprietor Shiv Prasad Gupta v. State of U.P. through Commissioner of Trade Tax, Lucknow and other.

Hon'ble R.K.Agrawal, J.

Hon'ble K.N.Ojha, J.

By means of the present writ petition the petitioner seeks a writ, order or direction in the nature of mandamus commanding the respondent no.2, the D eputy Commissioner (Assessment)-19 Trade Tax, Kanpur, to summon the seized Books of Accounts and documents from the office of the respondents no.3 and 4, who are officers of the Income Tax Department, who have seized the Books of Accounts and other documents on 16.12.1999 before passing the assessment order for the assessment year 1999-2000 under the U.P. Trade Tax Act and the Central Sales Tax Act or in the alternative permit the petitioner to get the Photostat copies of the relevant record from the office of the respondents no.3 and 4 on payment of charges before 22nd July, 2004.

Heard learned counsel for the petitioner,  Sri A.N. Mahajan, learned counsel appearing for the respondents no.3 and 4 and the learned Standing Counsel, who represents respondents no.1 and 2.

It is not in dispute that the Books of Accounts and other documents were seized on 16th December, 1999 by the Income Tax Authorities pursuant to the warrant issued against M/s. Gupta Traders and as per Panchanama, filed as annexure 1 to the writ petition, the assessment proceedings under the U.P. Trade Tax Act is going on against the petitioner.  However, there is no document to show that the petitioner has made any application before the Income Tax Department for the return of the seized Books of Accounts and other documents or for providing the Photostat copies of the said documents.  The only letter, which has been filed as annexure 2 to the writ petition, has been addressed  to the Dy. Commissioner of Income Tax, Circle 2(2) Kanpur not by the petitioner, which is a firm, but on behalf of Shiv Prakash Gupta, HUF.  From the notice under the Trade Tax Act as also from the seizure memo, it is  clear that the record relates to M/s. Gupta Traders.  

In this view of the matter, the writ petition is disposed of with the direction to the petitioner to make an application before the respondents no.3 and 4 and upon such an application being made the respondents no.3 and 4 shall either provide with the Photostat copies of the seized Books of Accounts and other documents, in case the same is still in their custody, or if it is not desirable to provide the Photostat copies of these documents, the respondents no.3 and 4 shall ensure that the seized Books of Accounts and other documents are sent through special messenger to the office of the Deputy Commissioner, Trade Tax, Kanpur, respondent no.2, where 22nd July, 2004 is the date fixed, for  the perusal of the said respondent  during the presence of the petitioner.

A certified copy of this order be issued to the learned counsel for the petitioner on payment of usual charges today itself, if possible.




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