https://www.taxtmi.com/caselaws?id=128473 Section 28(2) of the Andhra Pradesh General Sales Tax Act, 1957 allowed inspection of accounts, registers, documents, goods and business premises at reasonable times, but not continuous surveillance. The Court distinguished inspection from watch, holding that inspection means careful scrutiny for a reasonable period, while watch implies constant observation. "At all reasonable times" was construed to permit visits at reasonable intervals suited to the nature and hours of the business, not uninterrupted monitoring throughout the business day. Continuous presence of inspectors for long hours over several days was beyond the statutory power and amounted to harassment. The petitioners were therefore entitled to relief. en-us Tue, 31 Oct 1961 00:00:00 +0530 Sat, 06 Apr 2013 11:40:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128473 Section 28(2) of the Andhra Pradesh General Sales Tax Act, 1957 allowed inspection of accounts, registers, documents, goods and business premises at reasonable times, but not continuous surveillance. The Court distinguished inspection from watch, holding that inspection means careful scrutiny for a reasonable period, while watch implies constant observation. "At all reasonable times" was construed to permit visits at reasonable intervals suited to the nature and hours of the business, not uninterrupted monitoring throughout the business day. Continuous presence of inspectors for long hours over several days was beyond the statutory power and amounted to harassment. The petitioners were therefore entitled to relief. Case-Laws VAT and Sales Tax Tue, 31 Oct 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128473