https://www.taxtmi.com/caselaws?id=151554 Seizure of a dealer's account books under section 28 of the Karnataka Sales Tax Act was treated as a search and seizure, not a mere inspection, because the pleadings alleged a raid, search of the premises and cupboards, and seizure of books without the required safeguards. Those allegations were not properly controverted by a statement of objections or affidavits from officers with personal knowledge. As no compliance with the proviso to section 28(2) was shown before the search was undertaken, the officer's action could not be sustained. The seizure was therefore held illegal, and the dealer was entitled to return of the seized articles and copies or notes made from them. en-us Wed, 18 Jan 1978 00:00:00 +0530 Fri, 07 Jun 2013 14:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151554 Seizure of a dealer's account books under section 28 of the Karnataka Sales Tax Act was treated as a search and seizure, not a mere inspection, because the pleadings alleged a raid, search of the premises and cupboards, and seizure of books without the required safeguards. Those allegations were not properly controverted by a statement of objections or affidavits from officers with personal knowledge. As no compliance with the proviso to section 28(2) was shown before the search was undertaken, the officer's action could not be sustained. The seizure was therefore held illegal, and the dealer was entitled to return of the seized articles and copies or notes made from them. Case-Laws VAT and Sales Tax Wed, 18 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151554