Full Judgment
V.K. Khanna, J.
1. The only grievance, which has been raised in this writ petition is that the assessment proceedings for the years 1984-85 to 1986-87 pending before the Sales Tax Officer, sector 10, Agra, respondent No. 2, are being completed without disposing of the application moved by the petitioner for summoning the documents in connection with a raid which had been conducted at the premises of the petitioner on 24th February, 1987.
2. It has been alleged in the petition that under the orders of the Commissioner of Income-tax, the department is going to retain these documents till 31st December, 1988, and thus the documents which are relevant for the purpose of the assessment proceedings pertaining to the years 1984-85 to 1986-87 cannot be made available to the petitioner and thus the petitioner is not in a position to represent his case before the Sales Tax Officer.
3. At the admission stage, we have heard the Standing Counsel appearing for the respondents and as the question involved in the writ petition is only a question of law, the writ petition, is being finally disposed of in accordance with the rules of the court.
4. It has not been disputed that the documents are in possession of the Income-tax authorities in pursuance of the raid which had been conducted at the premises of the petitioner and will not be made available to the petitioner till 31st December, 1988. An application for summoning the aforesaid documents which may be relevant for the purposes of completing the assessment proceedings in respect of the assessment years 1984-85 to 1986-87 has already been moved before the Sales Tax Officer. Under the Sales Tax Act, the Sales Tax Officer has ample power to summon those documents in case the petitioner makes out a case for the summoning of those documents. The Sales Tax Officer, in our opinion, can reject the prayer only if there is cogent reasons for not allowing those documents to be summoned from the Income-tax department. Looking to the entire facts and circumstances of the case we are, therefore, of the opinion that further proceedings for the assessment years 1984-85 to 1986-87 shall remain stayed till the Sales Tax Officer disposed of the application for summoning the documents relevant to the assessment proceedings from the Income-tax department. In case the Sales Tax Officer allows that application, the proceedings will start only when the documents have reached the Sales Tax Officer. It is being made clear that till that time the proceedings in respect of those years shall remain stayed.
5. Subject to the aforesaid observations the present writ petition is finally disposed of. A certified copy of this order shall be given to the learned counsel for the parties on payment of usual charges within 24 hours.