https://www.taxtmi.com/caselaws?id=150680 Search and seizure powers under section 14(3) of the Bengal Finance (Sales Tax) Act, 1941 required the Commissioner to have reason to suspect tax evasion and to record those reasons in writing before seizure; absent recorded reasons, the action was without jurisdiction. A notice under section 14(1) was also invalid where it demanded all books since inception of business without identifying the necessary documents or showing application of mind, because the provision permits only requisition of accounts or documents needed for the Act's purposes. The article states that statutory powers over documents must be exercised on recorded reasons and focused relevance, not by general or mechanical demands. 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 and seizure powers under section 14(3) of the Bengal Finance (Sales Tax) Act, 1941 required the Commissioner to have reason to suspect tax evasion and to record those reasons in writing before seizure; absent recorded reasons, the action was without jurisdiction. A notice under section 14(1) was also invalid where it demanded all books since inception of business without identifying the necessary documents or showing application of mind, because the provision permits only requisition of accounts or documents needed for the Act's purposes. The article states that statutory powers over documents must be exercised on recorded reasons and focused relevance, not by general or mechanical demands. Case-Laws VAT and Sales Tax Thu, 28 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150680