https://www.taxtmi.com/caselaws?id=128401 A dealer's accounts could be compelled only by a competent authority acting within the statutory purpose and limits of the Madras General Sales Tax Act. The commentary notes that the Commercial Tax Officer, Administration, had no statutory power to summon accounts for a departmental enquiry, exemption scrutiny, or delegated revisional exercise, because those functions were reserved to specified assessing, appellate, or revising authorities and subject to prescribed time limits. Non-compliance with a summons for production of accounts, if punishable at all, would not sustain a conviction under section 174 of the Indian Penal Code; the revisional court treated the conviction as unsustainable and set it aside. en-us Fri, 02 Feb 1962 00:00:00 +0530 Thu, 04 Apr 2013 14:22:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128401 A dealer's accounts could be compelled only by a competent authority acting within the statutory purpose and limits of the Madras General Sales Tax Act. The commentary notes that the Commercial Tax Officer, Administration, had no statutory power to summon accounts for a departmental enquiry, exemption scrutiny, or delegated revisional exercise, because those functions were reserved to specified assessing, appellate, or revising authorities and subject to prescribed time limits. Non-compliance with a summons for production of accounts, if punishable at all, would not sustain a conviction under section 174 of the Indian Penal Code; the revisional court treated the conviction as unsustainable and set it aside. Case-Laws VAT and Sales Tax Fri, 02 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128401