JUDGMENT

S.B. Sinha, J. — Leave granted.

2. Situational change how far could give rise to a new interpretation of a statutory provision is the question involved in this appeal which arises out of the judgment and order dated 21.10.2003 passed by the Division Bench of the High Court of Punjab and Haryana at Chandigarh in CWP No. 14659 of 2003.

3. The Respondent is a dealer within the meaning of the Punjab General Sales Tax Act, 1948 (for short “the Act”). A raid was conducted in his premises and a larger number of books and documents were seized by the officers of the Sales Tax Department of the State of Punjab. The documents were in the form of the cash book ledger or other registers. They were contained in a hard disk. Seizure of documents indisputably was done in exercise of the powers of the authorities under Section 14 of the Act, Sub-section (3) whereof reads, thus :

“14. Production and Inspection of Books, Documents and Accounts :

(1) ****

(2) ***

(3) If any officer referred to in sub-section (1) has reasonable ground for believing that any dealer is trying to evade liability for tax or other dues under this Act and that anything necessary for the purpose of an investigation into