https://www.taxtmi.com/caselaws?id=150017 Search and seizure under the Mysore Sales Tax Act were held illegal where the intelligence officer entered the business premises unexpectedly, made no prior requisition for production of accounts, and failed to comply with the criminal procedure safeguards incorporated by the statute. On that basis, the seized books and documents could not lawfully be retained. The court further held that restitution had to extend to copies and notes taken from the seized material, because retaining derivative records would undermine the protection against unlawful search. Proceedings founded on the illegal search were therefore unsustainable and liable to be quashed. en-us Fri, 05 Mar 1971 00:00:00 +0530 Tue, 07 May 2013 18:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150017 Search and seizure under the Mysore Sales Tax Act were held illegal where the intelligence officer entered the business premises unexpectedly, made no prior requisition for production of accounts, and failed to comply with the criminal procedure safeguards incorporated by the statute. On that basis, the seized books and documents could not lawfully be retained. The court further held that restitution had to extend to copies and notes taken from the seized material, because retaining derivative records would undermine the protection against unlawful search. Proceedings founded on the illegal search were therefore unsustainable and liable to be quashed. Case-Laws VAT and Sales Tax Fri, 05 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150017