https://www.taxtmi.com/caselaws?id=106115 Section 66 of the West Bengal Sales Tax Act, 1994 required the officer to record reasons in writing and, where applicable, obtain the Commissioner's written sanction before retaining seized books and records beyond one year. The statute did not require prior communication of those reasons or sanction to the assessee before the original retention period expired, and it did not imply a mandatory pre-expiry hearing in the absence of express provision. The extended retention was therefore valid once the statutory conditions were satisfied, and the challenge to the sanction failed. en-us Thu, 24 Apr 2008 00:00:00 +0530 Sat, 24 Aug 2013 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106115 Section 66 of the West Bengal Sales Tax Act, 1994 required the officer to record reasons in writing and, where applicable, obtain the Commissioner's written sanction before retaining seized books and records beyond one year. The statute did not require prior communication of those reasons or sanction to the assessee before the original retention period expired, and it did not imply a mandatory pre-expiry hearing in the absence of express provision. The extended retention was therefore valid once the statutory conditions were satisfied, and the challenge to the sanction failed. Case-Laws VAT and Sales Tax Thu, 24 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106115