https://www.taxtmi.com/caselaws?id=155155 Section 14 of the Bengal Finance (Sales Tax) Act, 1941 was read to permit inspection, entry, search and seizure where the dealer failed to produce current books and there was material suggesting tax evasion; the search and seizure were therefore treated as lawful. A demand for security under section 7(4a)(i) was also upheld because it followed notice and hearing, involved factual matters rather than a jurisdictional defect, and the dealer had an available statutory revision remedy that was not shown to have been pursued. The writ petition was dismissed after both actions were sustained. en-us Mon, 27 May 1985 00:00:00 +0530 Sat, 31 Aug 2013 17:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155155 Section 14 of the Bengal Finance (Sales Tax) Act, 1941 was read to permit inspection, entry, search and seizure where the dealer failed to produce current books and there was material suggesting tax evasion; the search and seizure were therefore treated as lawful. A demand for security under section 7(4a)(i) was also upheld because it followed notice and hearing, involved factual matters rather than a jurisdictional defect, and the dealer had an available statutory revision remedy that was not shown to have been pursued. The writ petition was dismissed after both actions were sustained. Case-Laws VAT and Sales Tax Mon, 27 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155155