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M/S. H. K. Paul and Brothers Pvt. Ltd. 3/3 Maharshri Debendra Road, Calcutta-7 Vs. the Commercial Tax Officer, Jorasanko Charge, 14, Beliaghata Raod, Calcutta and ors. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtKolkata High Court
Decided On
Case NumberCivil Rule No. 2860 (W) 64
Reported in(1976)5CTR(Cal)190
AppellantM/S. H. K. Paul and Brothers Pvt. Ltd. 3/3 Maharshri Debendra Road, Calcutta-7
RespondentThe Commercial Tax Officer, Jorasanko Charge, 14, Beliaghata Raod, Calcutta and ors.
Excerpt:
- sabysaschi mukharj, j. - in the facts and circumstances of the case i direct the respondents to return the books of accounts seized within a period of ten weeks from this date and must complete the examination of the books within that time. for the aforesaid purpose the petitioner will render co-operation and will produce such other books, papers and documents that are in possession of the petitioner, if directed by the respondents by giving prior notice thereof. the petitioner however states that he can only produce books, papers and documents for period within six years prior to the date of te seizure. the other books, papers and documents are not in his possession. with this direction the rule is disposed of. there will be no order as to costs.
Judgment:

Sabysaschi Mukharj, J. - In the facts and circumstances of the case I direct the respondents to return the books of accounts seized within a period of ten weeks from this date and must complete the examination of the books within that time. For the aforesaid purpose the petitioner will render co-operation and will produce such other books, papers and documents that are in possession of the petitioner, if directed by the respondents by giving prior notice thereof. The petitioner however states that he can only produce books, papers and documents for period within six years prior to the date of te seizure. The other books, papers and documents are not in his possession. With this direction the Rule is disposed of. There will be no order as to costs.


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