https://www.taxtmi.com/caselaws?id=151552 Section 28(3) of the Karnataka Sales Tax Act, 1957 authorises seizure of accounts or records only when the officer records reasons based on a genuine suspicion that the dealer is attempting to evade tax. Here, the seizure order and subsequent notices did not record any such suspicion against the petitioners; they showed only an inquiry into third-party compliance. The statutory precondition was therefore not met, and the continued retention of the seized books and records was equally without authority. The seizure and retention were held invalid, and the respondents were directed to return the materials and any notes made from them. en-us Mon, 10 Oct 1977 00:00:00 +0530 Fri, 07 Jun 2013 14:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151552 Section 28(3) of the Karnataka Sales Tax Act, 1957 authorises seizure of accounts or records only when the officer records reasons based on a genuine suspicion that the dealer is attempting to evade tax. Here, the seizure order and subsequent notices did not record any such suspicion against the petitioners; they showed only an inquiry into third-party compliance. The statutory precondition was therefore not met, and the continued retention of the seized books and records was equally without authority. The seizure and retention were held invalid, and the respondents were directed to return the materials and any notes made from them. Case-Laws VAT and Sales Tax Mon, 10 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151552