https://www.taxtmi.com/caselaws?id=154202 Retention of seized books and documents beyond sixty days under the proviso to section 28(3) of the Karnataka Sales Tax Act was treated as an administrative power, so notice, hearing, or communication to the assessee was not required and non-communication did not invalidate the extension orders. Defects in the choice of panch witnesses under section 100 CrPC, imperfections in the search warrant, and procedural lapses in seizure were held to be irregularities rather than jurisdictional illegality, and the search and seizure were not vitiated. The Court also found no basis to characterise the seizure as indiscriminate where the officer had recorded satisfaction that the documents were needed for enquiry. en-us Fri, 25 Mar 1983 00:00:00 +0530 Sat, 10 Aug 2013 10:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154202 Retention of seized books and documents beyond sixty days under the proviso to section 28(3) of the Karnataka Sales Tax Act was treated as an administrative power, so notice, hearing, or communication to the assessee was not required and non-communication did not invalidate the extension orders. Defects in the choice of panch witnesses under section 100 CrPC, imperfections in the search warrant, and procedural lapses in seizure were held to be irregularities rather than jurisdictional illegality, and the search and seizure were not vitiated. The Court also found no basis to characterise the seizure as indiscriminate where the officer had recorded satisfaction that the documents were needed for enquiry. Case-Laws VAT and Sales Tax Fri, 25 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154202