https://www.taxtmi.com/caselaws?id=155419 A statutory provision authorising seizure and confiscation of goods not accounted for in a dealer's records was upheld as a valid enforcement measure under a fiscal law. The challenge that the provision conferred arbitrary power on commercial tax authorities and violated Article 14 failed, because the Court treated such stringent measures as necessary to curb tax evasion and support effective tax administration. Following the earlier Division Bench view, it found no constitutional basis to strike down the provision merely for being severe, and sustained the validity of the impugned section. en-us Wed, 16 Jul 1986 00:00:00 +0530 Wed, 04 Sep 2013 12:41:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155419 A statutory provision authorising seizure and confiscation of goods not accounted for in a dealer's records was upheld as a valid enforcement measure under a fiscal law. The challenge that the provision conferred arbitrary power on commercial tax authorities and violated Article 14 failed, because the Court treated such stringent measures as necessary to curb tax evasion and support effective tax administration. Following the earlier Division Bench view, it found no constitutional basis to strike down the provision merely for being severe, and sustained the validity of the impugned section. Case-Laws VAT and Sales Tax Wed, 16 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155419