https://www.taxtmi.com/caselaws?id=155822 Security demands under section 7(4a)(i) of the Bengal Finance (Sales Tax) Act, 1941 had to rest on objective grounds within the limits of the statute, and the recorded reasons here were found unsupported by the provision invoked. On that basis, the show-cause notice and security demand were held invalid and quashed. Consequential relief followed: the petitioner was entitled to the declaration forms and permits sought. However, the request for return of the seized books of account was refused, leaving the respondents free to act in accordance with law if manipulation was found. en-us Tue, 06 Dec 1988 00:00:00 +0530 Mon, 09 Sep 2013 12:39:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155822 Security demands under section 7(4a)(i) of the Bengal Finance (Sales Tax) Act, 1941 had to rest on objective grounds within the limits of the statute, and the recorded reasons here were found unsupported by the provision invoked. On that basis, the show-cause notice and security demand were held invalid and quashed. Consequential relief followed: the petitioner was entitled to the declaration forms and permits sought. However, the request for return of the seized books of account was refused, leaving the respondents free to act in accordance with law if manipulation was found. Case-Laws VAT and Sales Tax Tue, 06 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155822