https://www.taxtmi.com/caselaws?id=150680 Search, seizure and document-requisition powers under the Bengal Finance (Sales Tax) Act, 1941 require compliance with statutory safeguards. Seizure under section 14(3) depends on a reason to suspect tax evasion and prior written recording of reasons; absence of recorded reasons leaves the jurisdictional condition unmet. Requisition under section 14(1) must be confined to accounts or documents necessary for the Act's purposes. A blanket demand for all books from the inception of a business, without identifying relevant materials or demonstrating application of mind, exceeds that power. General or mechanical exercises of these powers are without jurisdiction. en-us Thu, 28 Feb 1974 00:00:00 +0530 Tue, 21 May 2013 12:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150680 Search, seizure and document-requisition powers under the Bengal Finance (Sales Tax) Act, 1941 require compliance with statutory safeguards. Seizure under section 14(3) depends on a reason to suspect tax evasion and prior written recording of reasons; absence of recorded reasons leaves the jurisdictional condition unmet. Requisition under section 14(1) must be confined to accounts or documents necessary for the Act's purposes. A blanket demand for all books from the inception of a business, without identifying relevant materials or demonstrating application of mind, exceeds that power. General or mechanical exercises of these powers are without jurisdiction. Case-Laws VAT and Sales Tax Thu, 28 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150680