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    <title>1978 (8) TMI 189 - CALCUTTA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=152194</link>
    <description>A writ court will not interfere with an order requiring reasonable security for the proper use and safe custody of declaration forms under sales tax law where the recorded reasons are prima facie relevant and connected to the statutory purpose. Their sufficiency is not open to writ review unless they are wholly irrelevant or no reasonable authority could rely on them. The order remained valid because it was passed by the competent statutory authority after the dealer was heard, even though it followed the Commercial Tax Officer&#039;s report. Reasonableness of the security depended on taxable turnover and the need to ensure proper future use of declaration forms. The challenge failed and the security demand was upheld.</description>
    <language>en-us</language>
    <pubDate>Fri, 25 Aug 1978 00:00:00 +0530</pubDate>
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      <title>1978 (8) TMI 189 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=152194</link>
      <description>A writ court will not interfere with an order requiring reasonable security for the proper use and safe custody of declaration forms under sales tax law where the recorded reasons are prima facie relevant and connected to the statutory purpose. Their sufficiency is not open to writ review unless they are wholly irrelevant or no reasonable authority could rely on them. The order remained valid because it was passed by the competent statutory authority after the dealer was heard, even though it followed the Commercial Tax Officer&#039;s report. Reasonableness of the security depended on taxable turnover and the need to ensure proper future use of declaration forms. The challenge failed and the security demand was upheld.</description>
      <category>Case-Laws</category>
      <law>VAT and Sales Tax</law>
      <pubDate>Fri, 25 Aug 1978 00:00:00 +0530</pubDate>
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