https://www.taxtmi.com/caselaws?id=153300 Seizure of books and records under section 14(3) was held invalid because the statutory condition precedent was not met: the Commissioner had not recorded a bona fide satisfaction, based on objective material, that the dealer was attempting to evade tax, and inspectors' own satisfaction could not replace it without proved delegation. The continued retention of the seized books beyond the prescribed period was also held unlawful because the sanction extending retention was not shown to have been properly communicated to the dealer. The impugned seizure and detention could not be sustained, and relief was granted to the assessee. en-us Fri, 03 Apr 1981 00:00:00 +0530 Sat, 20 Jul 2013 18:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153300 Seizure of books and records under section 14(3) was held invalid because the statutory condition precedent was not met: the Commissioner had not recorded a bona fide satisfaction, based on objective material, that the dealer was attempting to evade tax, and inspectors' own satisfaction could not replace it without proved delegation. The continued retention of the seized books beyond the prescribed period was also held unlawful because the sanction extending retention was not shown to have been properly communicated to the dealer. The impugned seizure and detention could not be sustained, and relief was granted to the assessee. Case-Laws VAT and Sales Tax Fri, 03 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153300