https://www.taxtmi.com/caselaws?id=154251 Penalty for possession of unaccounted goods under section 22(6) of the Rajasthan Sales Tax Act, 1954 was held to depend on actual seizure of the goods. Reading clauses (a), (b) and (c) together, the provision was construed as requiring seizure as a condition precedent to penalty, with the phrase "whether seized or not" treated as confirming that legislative scheme. Where unaccounted goods were found but not actually seized, the penalty was not sustainable. en-us Mon, 29 Jul 1985 00:00:00 +0530 Wed, 14 Aug 2013 17:49:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154251 Penalty for possession of unaccounted goods under section 22(6) of the Rajasthan Sales Tax Act, 1954 was held to depend on actual seizure of the goods. Reading clauses (a), (b) and (c) together, the provision was construed as requiring seizure as a condition precedent to penalty, with the phrase "whether seized or not" treated as confirming that legislative scheme. Where unaccounted goods were found but not actually seized, the penalty was not sustainable. Case-Laws VAT and Sales Tax Mon, 29 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154251