https://www.taxtmi.com/caselaws?id=151275 Communication of recorded reasons and sanction was mandatory before seized books and documents could be retained beyond the statutory period under the Bengal Finance (Sales Tax) Act, 1941. The court treated the retention requirements as mandatory because the action directly affected the assessee's rights; reasons kept only on the file were insufficient if not disclosed to the affected party. Non-communication rendered the continued retention illegal, unauthorised and without jurisdiction. The writ petition was maintainable despite objections based on alternative remedy, delay and laches, because the impugned action breached mandatory statutory requirements and the challenge was frustrated by the absence of communication. en-us Tue, 07 Sep 1976 00:00:00 +0530 Mon, 03 Jun 2013 15:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151275 Communication of recorded reasons and sanction was mandatory before seized books and documents could be retained beyond the statutory period under the Bengal Finance (Sales Tax) Act, 1941. The court treated the retention requirements as mandatory because the action directly affected the assessee's rights; reasons kept only on the file were insufficient if not disclosed to the affected party. Non-communication rendered the continued retention illegal, unauthorised and without jurisdiction. The writ petition was maintainable despite objections based on alternative remedy, delay and laches, because the impugned action breached mandatory statutory requirements and the challenge was frustrated by the absence of communication. Case-Laws VAT and Sales Tax Tue, 07 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151275