https://www.taxtmi.com/caselaws?id=152110 The receipt requirement under section 14(3) of the Punjab General Sales Tax Act, 1948 was treated as a mandatory safeguard governing seizure of books and documents. The provision's use of "shall", its protective purpose, and the need to restrain misuse of inspection and seizure powers required strict compliance, including immediate issuance of a receipt on seizure. Because the evidence did not satisfactorily prove that a receipt was offered at the time of seizure, non-compliance with the statutory safeguard meant the acquittal could not be disturbed. en-us Mon, 23 Jan 1978 00:00:00 +0530 Mon, 24 Jun 2013 17:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152110 The receipt requirement under section 14(3) of the Punjab General Sales Tax Act, 1948 was treated as a mandatory safeguard governing seizure of books and documents. The provision's use of "shall", its protective purpose, and the need to restrain misuse of inspection and seizure powers required strict compliance, including immediate issuance of a receipt on seizure. Because the evidence did not satisfactorily prove that a receipt was offered at the time of seizure, non-compliance with the statutory safeguard meant the acquittal could not be disturbed. Case-Laws VAT and Sales Tax Mon, 23 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152110