D. N. CHOWDHURY, J. - This writ application is directed and arises out of seizure of the books of accounts by the Inspector of Taxes, Bureau of Investigation.

The materials facts - A team of officers consisting of Superintendent of Taxes and the Inspector of Taxes attached to the Bureau of Investigation along with the Superintendent of Police and Inspector of Police of Bureau of Investigation (Economic Offences) and others visited business premises of the petitioner on January 12, 1995. After conclusion of search the respondent No. 4, the Inspector of Taxes, issued the seizure list and seized the purchase voucher for issue, sales bills files, sales register and cash book for the year 1994-95 on the ground that the dealer charged taxes at instead of 8 per cent for some sales of tyres under the Assam General Sales Tax Act, 1993. After the search of the premises the respondent No. 4 in exercise of power conferred under section 44(3) of the Assam General Sales Tax Act, 1993 seized the books of account from the petitioner firm and served a copy of the seizure list to the petitioner. The petitioner thereafter was issued with a notice No. BIEO/ST/190 dated February 20, 1995 to pr