https://www.taxtmi.com/caselaws?id=151276 A retrospective validating amendment to the Bengal Finance (Sales Tax) Act, 1941 inserted section 19A, recognised the Bureau of Investigation within the commercial tax framework, and deemed prior appointments, delegations, searches and seizures to have been made under the amended Act, thereby curing the earlier defect in authority. On that basis, officers in the Bureau were competent to exercise delegated search and seizure powers. The confidentiality attached to declarations under the voluntary disclosure scheme in section 68 of the Finance Act, 1965 protected disclosure by public servants and production before court, but it did not bar sales tax authorities from lawfully requisitioning relevant particulars under their own statutory powers. en-us Thu, 10 Feb 1977 00:00:00 +0530 Mon, 03 Jun 2013 15:15:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151276 A retrospective validating amendment to the Bengal Finance (Sales Tax) Act, 1941 inserted section 19A, recognised the Bureau of Investigation within the commercial tax framework, and deemed prior appointments, delegations, searches and seizures to have been made under the amended Act, thereby curing the earlier defect in authority. On that basis, officers in the Bureau were competent to exercise delegated search and seizure powers. The confidentiality attached to declarations under the voluntary disclosure scheme in section 68 of the Finance Act, 1965 protected disclosure by public servants and production before court, but it did not bar sales tax authorities from lawfully requisitioning relevant particulars under their own statutory powers. Case-Laws VAT and Sales Tax Thu, 10 Feb 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151276