https://www.taxtmi.com/caselaws?id=154142 Search and seizure under the Bengal Finance (Sales Tax) Act, 1941 is valid where the authority has an objectively supportable reason to suspect tax evasion and follows the prescribed safeguards. On the facts, circumstances indicated possible suppression of sales, so the seizure of books and documents and the notice for production of records were within jurisdiction. A related examination of records at the factory, head office and city office was treated as part of the same authorised search operation, and the allegations of mala fides and coercion were rejected. The challenge failed and the authorities' action was upheld. en-us Mon, 18 Jul 1983 00:00:00 +0530 Thu, 08 Aug 2013 18:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154142 Search and seizure under the Bengal Finance (Sales Tax) Act, 1941 is valid where the authority has an objectively supportable reason to suspect tax evasion and follows the prescribed safeguards. On the facts, circumstances indicated possible suppression of sales, so the seizure of books and documents and the notice for production of records were within jurisdiction. A related examination of records at the factory, head office and city office was treated as part of the same authorised search operation, and the allegations of mala fides and coercion were rejected. The challenge failed and the authorities' action was upheld. Case-Laws VAT and Sales Tax Mon, 18 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154142