Prior recorded reasons required for seizure under sales tax law; seizure and consequential assessment failed without objective suspicion.

Section 44(3) of the Assam General Sales Tax Act, 1993 permits seizure of accounts, registers or documents only where the authority has reason to suspect tax evasion and records those reasons in writing before seizure. A notice that merely calls for production of books, or a seizure notice that repeats the statutory language without disclosing an objective basis for suspicion, does not satisfy this safeguard. Later explanations cannot cure the absence of prior recorded reasons. The seizure was therefore invalid for non-compliance with section 44(3), and the assessment founded on that seizure could not be sustained.

---

---

Issues: Whether the seizure of accounts, registers or documents under section 44(3) of the Assam General Sales Tax Act, 1993 was valid in the absence of recorded reasons showing a reason to suspect evasion of tax, and whether the consequential assessment based on such seizure could survive.

Analysis: Section 44(3) permits seizure only when the authority has reason to suspect that the dealer is attempting to evade tax and those reasons are recorded in writing before seizure is made. The notice issued under section 44(1) merely called for production of books and the seizure notice reproduced the statutory language without disclosing any objective basis for suspicion. Since the statutory safeguard of prior written reasons was absent, the seizure could not be justified by later explanations offered on behalf of the Revenue.

Conclusion: The seizure was invalid for non-compliance with section 44(3) of the Assam General Sales Tax Act, 1993, and the consequential assessment based on that seizure could not be sustained.

---