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Hiralal Chhaganlal and ors. Vs. State of Rajasthan and ors. - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtRajasthan High Court
Decided On
Case NumberCivil Writ Petitions Nos. 420, 443, 446 to 450 and 453 to 458 of 1967
Judge
Reported inAIR1968Raj188
ActsRajasthan Sales Tax Act, 1954 - Sections 3, 7, 16A, 21, 22, 22(1), 22(2), 22(3), 22(4), 22(5) and 22(6); Rajasthan Sales Tax Rules, 1955 - Rules 15, 25 and 29; Madras General Sales Tax Act, 1957 - Sections 41(4); Constitution of India - Articles 14, 19(1), 226 and 245
AppellantHiralal Chhaganlal and ors.
RespondentState of Rajasthan and ors.
Appellant Advocate A.K. Sen,; C.B. Agarwal, along with Uma Mehta,; C.L. Aga
Respondent Advocate C.K. Daphtary, Attorney General of India along with; K. Baldeva Mehta, Adv. and;
Excerpt:
- - that sub-section (6) of section 22 of the rajasthan sales tax act, 1954, is bad and accordingly we strike it down......return the goods which are locked in the three almirahs and the rooms in the premises of messrs. hiralal chhaganlal to persons from whose possession they were seized or taken under control by the respondents. the respondents shall, however, be free to inspect the goods while returning them, but without impairing the rights of the petitioners to be in exclusive possession thereof or to otherwise dispose them of, or carry on their business in relation thereto. the respondents shall also return the account books, files and other documents to petitioners messrs. hiralal chhaganlal and messrs. kirti jewellers respectively within three weeks from today. in the meantime it will, however, be open to the respondents to put their identification marks or their seals on the account books, files or.....
Judgment:
ORDER

43. We accordingly allow all these writ petitions in part and declare: that Sub-section (6) of Section 22 of the Rajasthan Sales Tax Act, 1954, is bad and accordingly we strike it down.

44. We order that the respondents shall forthwith return the goods which are locked in the three almirahs and the rooms in the premises of Messrs. Hiralal Chhaganlal to persons from whose possession they were seized or taken under control by the respondents. The respondents shall, however, be free to inspect the goods while returning them, but without impairing the rights of the petitioners to be in exclusive possession thereof or to otherwise dispose them of, or carry on their business in relation thereto. The respondents shall also return the account books, files and other documents to petitioners Messrs. Hiralal Chhaganlal and Messrs. Kirti Jewellers respectively within three weeks from today. In the meantime it will, however, be open to the respondents to put their identification marks or their seals on the account books, files or documents or to have duly verified copies of any of the document that may be considered necessary or to have photostat copies of any document at the expense of the petitioners as the respondents may consider necessary. It will also be open to the respondents to demand security from the petitioners for the production of the documents as and when necessary in the course of any proceeding as laid down in the second proviso to Sub-section (3) of Section 22 of the Act.

46. In view of all the circumstancesof the case we leave the parties to beartheir own costs.


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