https://www.taxtmi.com/caselaws?id=156021 Section 17 of the A.P. General Sales Tax Act permits the assessing authority to require a person owing or potentially owing money to a dealer to pay it towards that dealer's tax arrears, subject to the recipient's right to dispute the liability. Section 28 permits authorised officers, on recorded suspicion of tax evasion, to obtain and seize relevant accounts, including records kept at a connected residential premises where procedural requirements are met. Although extended retention of seized records may be supported, originals should be returned after photocopies are retained for proceedings when prolonged custody is unnecessary. en-us Thu, 29 Mar 1990 00:00:00 +0530 Thu, 12 Sep 2013 14:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156021 Section 17 of the A.P. General Sales Tax Act permits the assessing authority to require a person owing or potentially owing money to a dealer to pay it towards that dealer's tax arrears, subject to the recipient's right to dispute the liability. Section 28 permits authorised officers, on recorded suspicion of tax evasion, to obtain and seize relevant accounts, including records kept at a connected residential premises where procedural requirements are met. Although extended retention of seized records may be supported, originals should be returned after photocopies are retained for proceedings when prolonged custody is unnecessary. Case-Laws VAT and Sales Tax Thu, 29 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156021