S. R. RAJASHEKARA MURTHY, J. - In this writ petition the petitioner has challenged the seizure order made by the respondent in exercise of his power under section 28(3) of the Karnataka Sales Tax Act,1957 ("the Act"). On August 3, 1984, on information that the petitioner was carrying on the business of purchase and sale of cocoanuts at the premises in which he was residing and that he had evaded payment of tax to the Government, the respondent conducted a search of the premises. In the course of the search the respondent came certain books of account and loose slips which are listed in the seizure order (annexure A at SI. Nos. 1 to 6) and on being satisfied that petitioner had attempted to evade payment of tax, seized the books and other documents. This seizure is challenged by the petitioner on several grounds.

2. Sri Gandhi, the learned counsel for the petitioner, has urged the following grounds :

That the petitioner is only an agriculturist and he was in his farm house house in R. S. Upparahatti, Hiriyur Taluk, in which he had stocked cocoanuts grown in his garden; that the petitioner was not carrying on business in purchase or sale of cocoanuts and, therefore, he is no