https://www.taxtmi.com/caselaws?id=155975 Search and seizure under section 28(3) of the Karnataka Sales Tax Act can be exercised against a person claiming to be unregistered where the authorised officer has credible information of tax evasion; registration is not a precondition to that extraordinary power. However, the search is valid only if the officer first forms a reasonable belief of evasion and records the reasons in writing before commencing the search, in line with safeguards corresponding to section 165 CrPC. As the records showed no such prior written reasons or recorded belief, the seizure was held illegal, the writ petition succeeded, and the seized books and documents were directed to be returned. en-us Thu, 31 May 1990 00:00:00 +0530 Wed, 11 Sep 2013 15:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155975 Search and seizure under section 28(3) of the Karnataka Sales Tax Act can be exercised against a person claiming to be unregistered where the authorised officer has credible information of tax evasion; registration is not a precondition to that extraordinary power. However, the search is valid only if the officer first forms a reasonable belief of evasion and records the reasons in writing before commencing the search, in line with safeguards corresponding to section 165 CrPC. As the records showed no such prior written reasons or recorded belief, the seizure was held illegal, the writ petition succeeded, and the seized books and documents were directed to be returned. Case-Laws VAT and Sales Tax Thu, 31 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155975