https://www.taxtmi.com/caselaws?id=150136 The High Court of Allahabad ruled in two petitions challenging the search and seizure of documents by an Assistant Sales Tax Officer, declaring the searches illegal as the officer lacked authority. Administrative instructions influencing assessing authority judgment were deemed illegal for compromising independence. The court emphasized evidence admissibility in assessment proceedings, differentiating American legal principles and stressing relevance over acquisition method. The court partially allowed the petitions, prohibiting the use of seized documents and restricting adherence to the Commissioner's directives, emphasizing the importance of independence and relevance in legal proceedings. en-us Fri, 07 May 1971 00:00:00 +0530 Thu, 09 May 2013 12:33:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150136 The High Court of Allahabad ruled in two petitions challenging the search and seizure of documents by an Assistant Sales Tax Officer, declaring the searches illegal as the officer lacked authority. Administrative instructions influencing assessing authority judgment were deemed illegal for compromising independence. The court emphasized evidence admissibility in assessment proceedings, differentiating American legal principles and stressing relevance over acquisition method. The court partially allowed the petitions, prohibiting the use of seized documents and restricting adherence to the Commissioner's directives, emphasizing the importance of independence and relevance in legal proceedings. Case-Laws VAT and Sales Tax Fri, 07 May 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150136