https://www.taxtmi.com/caselaws?id=128099 Where the prosecution relies on a statutory power of seizure, it must prove that the property seized clearly falls within the statutory description. The Court held that the books taken from the petitioners were not shown to be accounts, registers or other documents of the dealer within section 28(3) of the Andhra Pradesh General Sales Tax Act, so the seizure was not proved lawful. Because the seizure was unauthorised, the petitioners were entitled to resist recovery of their books, and their conduct was protected by private defence under section 99 of the Indian Penal Code. The criminal convictions and sentences were therefore unsustainable. en-us Sat, 27 Aug 1960 00:00:00 +0530 Thu, 28 Mar 2013 16:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128099 Where the prosecution relies on a statutory power of seizure, it must prove that the property seized clearly falls within the statutory description. The Court held that the books taken from the petitioners were not shown to be accounts, registers or other documents of the dealer within section 28(3) of the Andhra Pradesh General Sales Tax Act, so the seizure was not proved lawful. Because the seizure was unauthorised, the petitioners were entitled to resist recovery of their books, and their conduct was protected by private defence under section 99 of the Indian Penal Code. The criminal convictions and sentences were therefore unsustainable. Case-Laws VAT and Sales Tax Sat, 27 Aug 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128099