Sales Tax

Search and seizure

— Seizure of computer hard disk — Provision in State Act (Punjab General Sales Tax Act, 1948, S. 14) requiring the authorities to return the seized documents within the stipulated period provided the dealer or the person concerned gave a receipt therefor — Moreover, the said provision on the one hand entitling the officer concerned to affix his signature and seal at one or more places and, on the other requiring the dealer or the said other person to mention in the receipt the number of places where the signature and seal of the officer had been affixed — Officers concerned calling upon the dealer to appear for the said purpose but the dealer not paying heed — Proper course for the officers in such circumstances, held was to make out copies of the said hard disk or obtain a hard copy and fix their signatures or official seal in physical form thereupon and furnish a copy thereof to the dealer or the person concerned — Treating the procedural law as ongoing statute, creative interpretation applied, (2006) 7 SCC 607-A

Sales Tax

Punjab General Sales Tax Act, 1948 (46 of 1948)

— S. 14(3) — Provision in, for returning the seized documents within the stipulated time — Held, mandatory — However, in the peculiar circumstances of the case, costs imposed by High Court on the individual officers personally for their failure to return the documents within the statutory time-limit, set aside, (2006) 7 SCC 607-B