https://www.taxtmi.com/caselaws?id=127788 A Sales Tax Officer acted within delegated authority to seize account books where the Commissioner had by written order delegated powers under section 15(3), so the seizure challenge failed. Escaped turnover could not be brought to tax through revisional power after the three-year limitation under the special reassessment provision had expired, because section 11A specifically governed escaped turnover and could not be bypassed by section 22B. The revisional orders and consequential fresh assessment were therefore quashed, while the seizure was upheld. en-us Wed, 20 Aug 1958 00:00:00 +0530 Sat, 16 Mar 2013 16:24:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127788 A Sales Tax Officer acted within delegated authority to seize account books where the Commissioner had by written order delegated powers under section 15(3), so the seizure challenge failed. Escaped turnover could not be brought to tax through revisional power after the three-year limitation under the special reassessment provision had expired, because section 11A specifically governed escaped turnover and could not be bypassed by section 22B. The revisional orders and consequential fresh assessment were therefore quashed, while the seizure was upheld. Case-Laws VAT and Sales Tax Wed, 20 Aug 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127788