https://www.taxtmi.com/caselaws?id=148419 Sections 28(6) and 29(3)-(4) of the Andhra Pradesh General Sales Tax Act, 1957 were upheld as valid regulatory measures to prevent tax evasion. The Court treated seizure, confiscation of unaccounted goods and penalties for wilful non-production of way bills as ancillary and incidental powers connected to effective tax enforcement, not as arbitrary action. It noted that the scheme provided notice, hearing, controlled discretion, and appeal and revision safeguards, which supported validity under Articles 14, 19 and 31. The provisions were also held to create a distinct anti-evasion class, and confiscation was not treated as expropriation or impermissible double punishment. en-us Wed, 20 Mar 1968 00:00:00 +0530 Fri, 26 Apr 2013 18:13:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148419 Sections 28(6) and 29(3)-(4) of the Andhra Pradesh General Sales Tax Act, 1957 were upheld as valid regulatory measures to prevent tax evasion. The Court treated seizure, confiscation of unaccounted goods and penalties for wilful non-production of way bills as ancillary and incidental powers connected to effective tax enforcement, not as arbitrary action. It noted that the scheme provided notice, hearing, controlled discretion, and appeal and revision safeguards, which supported validity under Articles 14, 19 and 31. The provisions were also held to create a distinct anti-evasion class, and confiscation was not treated as expropriation or impermissible double punishment. Case-Laws VAT and Sales Tax Wed, 20 Mar 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148419