(Petition filed under Article 226 of the Constitution of India praying for a Writ of Certiorarified Mandamus as stated therein.)

The prayer in this writ petition is for a Writ of Certiorarified Mandamus to call for the records of the first respondent in D2 No.25/05-06 dated 5.12.2005 and quash the same as illegal, arbitrary and without any authority of law and further direct the respondents to refund the tax amount of Rs.1,00,000/= collected from the petitioner illegally by way of cheque on 19.11.2005.

2. Learned counsel appearing for the petitioner submits that the Enforcement Wing has passed the impugned order for which it is not vested with any jurisdiction. Learned counsel for the petitioner further submits that if at all the Enforcement Wing suspects that any dealer is attempting to evade the payment of any tax, fee or other amount due from him under the Act, it may, for reasons to be recorded in writing, seize such accounts, registers, records or other documents of the dealer as it may consider necessary, and it shall give the dealer a receipt of the same; that it may retain all the said document which may be necessary for their examination and for any inquiry, but