https://www.taxtmi.com/caselaws?id=151394 An omnibus notice calling for all books of account from the inception of business was held outside the limited power under section 14(1), which permits requisition only of documents deemed necessary for the statutory purpose. Search and seizure under section 14(3) read with section 14(4) were held unlawful because the recorded material did not show bona fide suspicion of tax evasion, a need for seizure, or written reasons, and the seizure list merely repeated the statutory formula. Once the seizure failed, the documents were required to be returned to the dealer. en-us Thu, 19 Aug 1976 00:00:00 +0530 Wed, 05 Jun 2013 14:18:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151394 An omnibus notice calling for all books of account from the inception of business was held outside the limited power under section 14(1), which permits requisition only of documents deemed necessary for the statutory purpose. Search and seizure under section 14(3) read with section 14(4) were held unlawful because the recorded material did not show bona fide suspicion of tax evasion, a need for seizure, or written reasons, and the seizure list merely repeated the statutory formula. Once the seizure failed, the documents were required to be returned to the dealer. Case-Laws VAT and Sales Tax Thu, 19 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151394