https://www.taxtmi.com/caselaws?id=144069 Section 19(c) of the General Sales Tax Act, 1125 was confined to obstruction of inspection or entry and could not be stretched to cover obstruction to seizure under section 17(2A); the conviction based on that wider reading was set aside. Section 17(2A) was upheld as a valid temporary seizure power because it served the prevention of tax evasion and was supported by safeguards such as recorded reasons, a receipt, and return of seized records within the prescribed period. The Court held that the absence of prior notice, appeal, or independent witnesses did not make the provision unconstitutional, and it did not violate Article 19(1)(f) or Article 19(1)(g). en-us Thu, 23 Dec 1965 00:00:00 +0530 Fri, 19 Apr 2013 10:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144069 Section 19(c) of the General Sales Tax Act, 1125 was confined to obstruction of inspection or entry and could not be stretched to cover obstruction to seizure under section 17(2A); the conviction based on that wider reading was set aside. Section 17(2A) was upheld as a valid temporary seizure power because it served the prevention of tax evasion and was supported by safeguards such as recorded reasons, a receipt, and return of seized records within the prescribed period. The Court held that the absence of prior notice, appeal, or independent witnesses did not make the provision unconstitutional, and it did not violate Article 19(1)(f) or Article 19(1)(g). Case-Laws VAT and Sales Tax Thu, 23 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144069