https://www.taxtmi.com/caselaws?id=129003 Assessment orders were upheld despite reliance on documents and account books seized in an allegedly unlawful search. The Madras HC rejected the argument that improper or ultra vires seizure renders the material inadmissible, holding that admissibility turns on relevancy, not on the means by which evidence was obtained. In the Indian context, no constitutional or other legal bar excluded such evidence merely because the seizure was unauthorized. The assessment was therefore not vitiated by use of the seized records, and the challenge failed. en-us Fri, 26 Mar 1965 00:00:00 +0530 Tue, 16 Apr 2013 11:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129003 Assessment orders were upheld despite reliance on documents and account books seized in an allegedly unlawful search. The Madras HC rejected the argument that improper or ultra vires seizure renders the material inadmissible, holding that admissibility turns on relevancy, not on the means by which evidence was obtained. In the Indian context, no constitutional or other legal bar excluded such evidence merely because the seizure was unauthorized. The assessment was therefore not vitiated by use of the seized records, and the challenge failed. Case-Laws VAT and Sales Tax Fri, 26 Mar 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129003