https://www.taxtmi.com/caselaws?id=127831 Delegated seizure powers under the sales tax law were upheld where the notification validly authorised the Sales Tax Officer under section 15, and the record showed written reasons and a seizure memo setting out the grounds and particulars of the documents seized. Information suggesting sales tax evasion was sufficient to justify action under section 14(3). Retention beyond 21 days was also not interfered with because the Commissioner's sanction had been obtained under Rule 58, and any short delay in sanction was not treated as a writ-ground for interference at that stage. en-us Mon, 06 Apr 1959 00:00:00 +0530 Mon, 18 Mar 2013 17:12:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127831 Delegated seizure powers under the sales tax law were upheld where the notification validly authorised the Sales Tax Officer under section 15, and the record showed written reasons and a seizure memo setting out the grounds and particulars of the documents seized. Information suggesting sales tax evasion was sufficient to justify action under section 14(3). Retention beyond 21 days was also not interfered with because the Commissioner's sanction had been obtained under Rule 58, and any short delay in sanction was not treated as a writ-ground for interference at that stage. Case-Laws VAT and Sales Tax Mon, 06 Apr 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127831