https://www.taxtmi.com/caselaws?id=154204 The expression "obstructs or prevents" under the U.P. Sales Tax Act was construed broadly to include not only physical resistance but also conduct that keeps books, documents or accounts out of an authorised officer's reach for enquiry, and such conduct falls within the statutory mischief. Penalty proceedings under section 15-A are quasi-criminal, so the notice must specifically disclose the exact allegation to be met and give a reasonable opportunity of defence. A vague notice referring only to lack of co-operation at survey was treated as insufficient because it did not clearly allege obstruction or prevention. The result was that, despite the substantive conduct falling within the provision, the penalty could not be sustained for want of proper notice. en-us Mon, 24 May 1982 00:00:00 +0530 Sat, 10 Aug 2013 11:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154204 The expression "obstructs or prevents" under the U.P. Sales Tax Act was construed broadly to include not only physical resistance but also conduct that keeps books, documents or accounts out of an authorised officer's reach for enquiry, and such conduct falls within the statutory mischief. Penalty proceedings under section 15-A are quasi-criminal, so the notice must specifically disclose the exact allegation to be met and give a reasonable opportunity of defence. A vague notice referring only to lack of co-operation at survey was treated as insufficient because it did not clearly allege obstruction or prevention. The result was that, despite the substantive conduct falling within the provision, the penalty could not be sustained for want of proper notice. Case-Laws VAT and Sales Tax Mon, 24 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154204