https://www.taxtmi.com/caselaws?id=151412 A statutory privilege protecting documents produced before tax authorities did not, on the stated principle, extend to books and records compulsorily seized by them where the statute distinguished production from seizure. The court held that the privilege question could not be finally resolved without a prior factual finding on whether the disputed records were seized documents or records voluntarily produced in the ordinary course. As that characterisation was unresolved, the matter was remitted for determination of that factual issue, and the privilege claim would fail if the records were found to have been seized. en-us Tue, 26 Oct 1976 00:00:00 +0530 Wed, 05 Jun 2013 16:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151412 A statutory privilege protecting documents produced before tax authorities did not, on the stated principle, extend to books and records compulsorily seized by them where the statute distinguished production from seizure. The court held that the privilege question could not be finally resolved without a prior factual finding on whether the disputed records were seized documents or records voluntarily produced in the ordinary course. As that characterisation was unresolved, the matter was remitted for determination of that factual issue, and the privilege claim would fail if the records were found to have been seized. Case-Laws VAT and Sales Tax Tue, 26 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151412