https://www.taxtmi.com/caselaws?id=153244 Section 14(3) of the Punjab General Sales Tax Act, 1948 confers only entry powers linked to inspection, countersigning, seizure and retention of accounts and documents under the provision's other sub-sections. It does not authorise the Assessing Authority to record an assessee's statement for determining assessability, and that power cannot be implied from the section's text. The stated legal position is that a fiscal statute's inspection or entry power cannot be extended to statement-recording unless the statute expressly or by necessary implication permits it. en-us Fri, 28 May 1982 00:00:00 +0530 Fri, 19 Jul 2013 18:02:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153244 Section 14(3) of the Punjab General Sales Tax Act, 1948 confers only entry powers linked to inspection, countersigning, seizure and retention of accounts and documents under the provision's other sub-sections. It does not authorise the Assessing Authority to record an assessee's statement for determining assessability, and that power cannot be implied from the section's text. The stated legal position is that a fiscal statute's inspection or entry power cannot be extended to statement-recording unless the statute expressly or by necessary implication permits it. Case-Laws VAT and Sales Tax Fri, 28 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153244