https://www.taxtmi.com/caselaws?id=149903 Section 13(3) of the U.P. Sales Tax Act was upheld as a valid search-and-seizure provision because dealers' accounts and documents were treated as quasi-public materials subject to statutory inspection, confidentiality and retention limits. The court held that the officer's power was controlled by objective preconditions, including prescribed rank, reasonable grounds to believe tax evasion, and searches confined to specified places, so the absence of prior appeal, recorded reasons, or CrPC-style safeguards did not make the provision arbitrary. It further accepted the distinction between inspection and seizure as a practical necessity for dealing with voluminous records. The provision was therefore not inconsistent with Articles 14, 19(1)(f) or 19(1)(g). en-us Thu, 11 Feb 1971 00:00:00 +0530 Mon, 06 May 2013 11:09:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149903 Section 13(3) of the U.P. Sales Tax Act was upheld as a valid search-and-seizure provision because dealers' accounts and documents were treated as quasi-public materials subject to statutory inspection, confidentiality and retention limits. The court held that the officer's power was controlled by objective preconditions, including prescribed rank, reasonable grounds to believe tax evasion, and searches confined to specified places, so the absence of prior appeal, recorded reasons, or CrPC-style safeguards did not make the provision arbitrary. It further accepted the distinction between inspection and seizure as a practical necessity for dealing with voluminous records. The provision was therefore not inconsistent with Articles 14, 19(1)(f) or 19(1)(g). Case-Laws VAT and Sales Tax Thu, 11 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149903