https://www.taxtmi.com/caselaws?id=150562 An attempted taking of account books and loose papers was treated as an unauthorised seizure because the Act permitted seizure only of motor spirit or other confiscable articles; resistance to that unlawful act could not amount to a breach of the Act or Rules. Cancellation of registration also failed because it was based on a third-party statement without affording the dealer an effective opportunity to confront or cross-examine the witness. The proceeding carried penal consequences, so fairness and natural justice required effective testing of adverse evidence. The cancellation order was held illegal and quashed. en-us Fri, 03 Aug 1973 00:00:00 +0530 Sat, 18 May 2013 16:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150562 An attempted taking of account books and loose papers was treated as an unauthorised seizure because the Act permitted seizure only of motor spirit or other confiscable articles; resistance to that unlawful act could not amount to a breach of the Act or Rules. Cancellation of registration also failed because it was based on a third-party statement without affording the dealer an effective opportunity to confront or cross-examine the witness. The proceeding carried penal consequences, so fairness and natural justice required effective testing of adverse evidence. The cancellation order was held illegal and quashed. Case-Laws VAT and Sales Tax Fri, 03 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150562