https://www.taxtmi.com/caselaws?id=152813 Seizure of books of account and documents under the Karnataka Sales Tax Act was invalid where the officer failed to record the reasons that formed the basis of suspicion of tax evasion. The statutory power to seize registers, records or other documents depended on a written and reasoned suspicion, not a bare recital of the provision or a reference to preliminary scrutiny. As the impugned order disclosed no independent reasons establishing that jurisdictional requirement, the seizure could not be sustained and was quashed. en-us Thu, 23 Mar 1978 00:00:00 +0530 Thu, 11 Jul 2013 15:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152813 Seizure of books of account and documents under the Karnataka Sales Tax Act was invalid where the officer failed to record the reasons that formed the basis of suspicion of tax evasion. The statutory power to seize registers, records or other documents depended on a written and reasoned suspicion, not a bare recital of the provision or a reference to preliminary scrutiny. As the impugned order disclosed no independent reasons establishing that jurisdictional requirement, the seizure could not be sustained and was quashed. Case-Laws VAT and Sales Tax Thu, 23 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152813