https://www.taxtmi.com/caselaws?id=99344 Section 8A of the Bengal Finance (Sales Tax) Act, 1941 was upheld as a valid safeguard for tax collection because the Commissioner's power to demand security was conditioned on satisfaction that it was necessary for proper realisation of tax and required recorded reasons, so it was not an undefined or unrestricted discretion. The absence of a fixed upper limit for security did not invalidate the provision because the amount had to relate to the dealer's present or likely tax liability, having regard to business nature and turnover, with revision available as an additional control. Natural justice was not breached where notice was issued, explanations were filed and heard, and objections were considered before the security order was made. en-us Tue, 14 Mar 1961 00:00:00 +0530 Wed, 25 Sep 2013 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99344 Section 8A of the Bengal Finance (Sales Tax) Act, 1941 was upheld as a valid safeguard for tax collection because the Commissioner's power to demand security was conditioned on satisfaction that it was necessary for proper realisation of tax and required recorded reasons, so it was not an undefined or unrestricted discretion. The absence of a fixed upper limit for security did not invalidate the provision because the amount had to relate to the dealer's present or likely tax liability, having regard to business nature and turnover, with revision available as an additional control. Natural justice was not breached where notice was issued, explanations were filed and heard, and objections were considered before the security order was made. Case-Laws VAT and Sales Tax Tue, 14 Mar 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99344