https://www.taxtmi.com/caselaws?id=152812 Seizure of accounts and documents under section 28(3) of the Karnataka Sales Tax Act, 1957 is valid only where the officer records reasons showing a prima facie nexus between the seized material and suspected tax evasion and that the items are necessary for inquiry. A bare or omnibus statement that documents are incriminating does not satisfy the statutory safeguard. The officer also cannot seize books belonging to another concern or beyond the scope of the search warrant. On these facts, the seizure was held illegal and the seized accounts, documents, copies and notes had to be returned. en-us Wed, 30 Jan 1980 00:00:00 +0530 Thu, 11 Jul 2013 15:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152812 Seizure of accounts and documents under section 28(3) of the Karnataka Sales Tax Act, 1957 is valid only where the officer records reasons showing a prima facie nexus between the seized material and suspected tax evasion and that the items are necessary for inquiry. A bare or omnibus statement that documents are incriminating does not satisfy the statutory safeguard. The officer also cannot seize books belonging to another concern or beyond the scope of the search warrant. On these facts, the seizure was held illegal and the seized accounts, documents, copies and notes had to be returned. Case-Laws VAT and Sales Tax Wed, 30 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152812