MUDHOLKAR, J. - This is an appeal from a decision of Mr. Justice Shelat in Miscellaneous Petition No. 232 of 1958. The relevant facts are as follows :-

Prior to the 23rd of May, 1957, one Tolaram Assanmal, the father of the appellant, was carrying on business at Colaba, Bombay, in the name and style of Tolaram's. He died on the 23rd of May, 1957. It is common ground that even during the lifetime of his father, the appellant was managing the business of Tolaram's. On the 31st of October, 1953, the Sales Tax Officer, "A" Ward, Bombay, served a notice in Form XXXIV under the Bombay Sales Tax Act, 1953, on the appellant saying that he wished to satisfy himself that the returns filed by the firm in respect of the quarter ending 31st March, 1953, were correct and complete, and asked the firm to produce evidence in support of those returns. In compliance with the notice the appellant produced the required evidence. It would appear that subsequent to this the Sales Tax Officer, Enforcement Branch, seized certain account books belonging to the appellant. On 7th April, 1958, he passed an order of retention of those books for the purpose of verification. On the 12th of March, 1958, t