K. S. PUTTASWAMY, J.

( 1 ) A partnership firm called 'vaishali traders' engaged in the business of dealing in electrical goods consisting of the petitioner as one of its partners is a registered dealer on the file of the Commercial Tax Officer, IV Circle, Bangalore under the Karnataka sales Tax Act 1957 (hereinafter re ferred to as the Act') The petitioner has his residence at No. 763 Mariswamy Mutt Lane, Cottonpet Cross, bangalore-53.

( 2 ) ON 10. 11. 1982 one Sri P. S. Chengappa working as Commrl. Tax Officer (Int.) i Bangalore (hereinafter referred to as 'the C. T. O. ') made an application in C. Mis. No. 19311982 before the metropolitan Magistrate II Court bangalore, under S. 93 of the Criminal procedure Code and S. 28 (2) of the act to issue a search warrant to search the residential premises of the petitioner and to seize the incriminating do cuments found therein relating to the firm. On an examination of that application the learned Magistrate made an order on the same day in these terms:"perused the application and I am satisfied with reasons. Hence issue search warrant to search the premises No. 763 (Old No. 108) belonging to Hastimal of Mariswamy Matada- galli Binny Mill,

Click Here to Read the rest of this document