https://www.taxtmi.com/caselaws?id=150327 Officers transferred from the statutory tax hierarchy to an executive Bureau ceased to be competent authorities under the Bengal Finance (Sales Tax) Act, 1941, so a search and seizure conducted by such an officer was without jurisdiction. Continued retention of seized books beyond 21 days under the Bengal Sales Tax Rules required a written sanction that was communicated to the affected party; an uncommunicated sanction was ineffective and could not validate retention. The retained books were therefore held to have been kept unlawfully, and the reasoning emphasised that statutory powers and rights-affecting sanctions must be traceable to the Act and properly brought into effect. en-us Mon, 13 Aug 1973 00:00:00 +0530 Mon, 13 May 2013 12:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150327 Officers transferred from the statutory tax hierarchy to an executive Bureau ceased to be competent authorities under the Bengal Finance (Sales Tax) Act, 1941, so a search and seizure conducted by such an officer was without jurisdiction. Continued retention of seized books beyond 21 days under the Bengal Sales Tax Rules required a written sanction that was communicated to the affected party; an uncommunicated sanction was ineffective and could not validate retention. The retained books were therefore held to have been kept unlawfully, and the reasoning emphasised that statutory powers and rights-affecting sanctions must be traceable to the Act and properly brought into effect. Case-Laws VAT and Sales Tax Mon, 13 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150327