/ IN THE HIGI CC*JRT CF KARNATAKA AT SANGALOIE DATED THIS ThE 4TH DAY OF SiNE 1998 BEFORE THE HDN’BLE JaSUSTIGE TIRATH S .THAKUR W.P.NolO93ul992 M/s.Vikas Hybrids 8 Electronics Ltd., reptd., by its Company Secretary, Sri.A.K.Nayar 637, 11th Main, HAL II Stage, Bangalore—8. (having their Head Office at Ba37A, New Friends Colony New E1hi a 110 065) ... Petitioner. (by Sri.S.G.Sbivaram, Mv. for M/s.Vasan Associates) AND: LThe Asst. Ccmmercial Tax Officer (Mobile Check Post) II, (Intelligence), South Zone, Bangaloree52. 2.M/s .Indian Telephone Industries Ltd. Regd., Office at 49 Museum Road, Bangaloreel. ... Respondents. (by Sri 4 K.M.Sivayogiswamy, HaSP) This writ petition is filed under Article 226 of the Constitution of India praying to direct the respondent not to proceed further on the basis of the seizure order dtd. 14e11e1991 vide AnnexureeE• and also to quash the notice dated 18e12e1991 vide Annexure-H• and Annexure—K dated 9afle9j respctively an 1 further grant stay, staying the operation of Annexures—H and K. —2— This writ petition is coming on for hearinq this day, the court made the following: ORDER The challenge in this writ petition is to an order of search and seizure b2sides the notice issued on the basis there of. 2. Counsel for the petitioner pointed out that on the basis of the impugned search and seizure proce dings the Authorities had issued notice for making a provisional assessment which notices were called in question by the petitioner in W.P.Nos. 7527 to 75 0 of 1992, These petitions were rsposed of oy a Single Bench of this court on 4th June 1996 with a direction to the Assessing Authority t expeditiously omplet the regular assess ments proceeding.. He arged that the petitioner would be satisfied if a direction is issued to the Authorities below to return the books of account siezed by them, as the regular . .3.. assessment must have been completed by now pursuant to the order issued by this court, 3, Two years have elapsed, since the direction by this court in the writ petitions mentoned above was issued, In all likelyhood therefore, regular assessment proceedings must have been completed by now, If that be so, the petitioner shall be entitled to the return of the seized books of account, In case, however, the proceedings have not been completed by any chance, the same shall be completed within a period of three months and the seized books of account returned to the petitioner in accordance witI law on requeEt made by hi.i to that effect. Thi writ petition is isp ed of witI tFe above dire-tion leaving the partiec to bear their own costs,