https://www.taxtmi.com/caselaws?id=153143 Search and seizure under the sales tax law was upheld where the authorised officer was separately empowered by notification, despite a different assessment assignment order. The Court treated the search safeguards as satisfied because prior information of tax evasion was received, preliminary enquiry was made, reasons were recorded, and superior approval was obtained before the surprise search. Objections about non-local witnesses, alleged absence at the start of the search, indiscriminate seizure, receipt, and retention of documents were treated as irregularities rather than illegality, since the contemporaneous record supported the search and the retention approvals were in place. The challenge to the search and seizure therefore failed. en-us Mon, 11 Jan 1982 00:00:00 +0530 Thu, 18 Jul 2013 16:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153143 Search and seizure under the sales tax law was upheld where the authorised officer was separately empowered by notification, despite a different assessment assignment order. The Court treated the search safeguards as satisfied because prior information of tax evasion was received, preliminary enquiry was made, reasons were recorded, and superior approval was obtained before the surprise search. Objections about non-local witnesses, alleged absence at the start of the search, indiscriminate seizure, receipt, and retention of documents were treated as irregularities rather than illegality, since the contemporaneous record supported the search and the retention approvals were in place. The challenge to the search and seizure therefore failed. Case-Laws VAT and Sales Tax Mon, 11 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153143