https://www.taxtmi.com/caselaws?id=155474 Section 28 of the Karnataka Sales Tax Act distinguishes inspection from search: inspection of records and premises may be undertaken on definite information without prior notice, while a search for concealed material attracts the safeguards applicable to search and seizure. On the facts accepted, the officer visited the dealer's premises on information, called for records relating to disputed stock-transfer transactions, inspected those records, recorded reasons in writing, and then seized the documents. The Court treated earlier contrary observations as fact-specific and distinguished cases involving an unlawful search. The seizure was upheld as the result of a lawful inspection rather than an illegal search. en-us Fri, 04 Dec 1987 00:00:00 +0530 Wed, 04 Sep 2013 16:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155474 Section 28 of the Karnataka Sales Tax Act distinguishes inspection from search: inspection of records and premises may be undertaken on definite information without prior notice, while a search for concealed material attracts the safeguards applicable to search and seizure. On the facts accepted, the officer visited the dealer's premises on information, called for records relating to disputed stock-transfer transactions, inspected those records, recorded reasons in writing, and then seized the documents. The Court treated earlier contrary observations as fact-specific and distinguished cases involving an unlawful search. The seizure was upheld as the result of a lawful inspection rather than an illegal search. Case-Laws VAT and Sales Tax Fri, 04 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155474