https://www.taxtmi.com/caselaws?id=150743 Seizure of account books and documents under section 37(3) of the Bihar Sales Tax Act, 1959 is sustainable when the authority records written reasons showing a real suspicion of tax evasion and limits seizure to documents necessary for inspection or investigation. The recorded reasons must reflect application of mind, and a receipt for seized materials is a statutory safeguard that should be issued at the time of seizure. On the stated facts, the seizure was upheld because the reasons and basis for action were valid, but the failure to grant a receipt was treated as a breach warranting only limited relief, namely direction to issue the formal receipt. en-us Thu, 10 Jan 1974 00:00:00 +0530 Wed, 22 May 2013 11:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150743 Seizure of account books and documents under section 37(3) of the Bihar Sales Tax Act, 1959 is sustainable when the authority records written reasons showing a real suspicion of tax evasion and limits seizure to documents necessary for inspection or investigation. The recorded reasons must reflect application of mind, and a receipt for seized materials is a statutory safeguard that should be issued at the time of seizure. On the stated facts, the seizure was upheld because the reasons and basis for action were valid, but the failure to grant a receipt was treated as a breach warranting only limited relief, namely direction to issue the formal receipt. Case-Laws VAT and Sales Tax Thu, 10 Jan 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150743