https://www.taxtmi.com/caselaws?id=105782 Section 14 of the Punjab General Sales Tax Act, 1948 was treated as an imperative safeguard for returning seized books and documents, but it had to be applied purposively to accommodate seizure of a hard disk. The Court held that updating construction permits a practical procedure: authorities may copy the data, verify it with the dealer's cooperation, and take the dealer's receipt in the manner contemplated by the proviso, without weakening the statutory object. Personal costs were not justified on the officers responsible for withholding the material, and that direction was set aside. en-us Tue, 08 Aug 2006 00:00:00 +0530 Wed, 09 Dec 2015 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105782 Section 14 of the Punjab General Sales Tax Act, 1948 was treated as an imperative safeguard for returning seized books and documents, but it had to be applied purposively to accommodate seizure of a hard disk. The Court held that updating construction permits a practical procedure: authorities may copy the data, verify it with the dealer's cooperation, and take the dealer's receipt in the manner contemplated by the proviso, without weakening the statutory object. Personal costs were not justified on the officers responsible for withholding the material, and that direction was set aside. Case-Laws VAT and Sales Tax Tue, 08 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105782