https://www.taxtmi.com/caselaws?id=156408 A seizure under taxing law was held invalid because the officers did not disclose on the seizure receipts the statutory capacity in which they were acting. Even if an underlying authorisation to exercise higher powers existed, the undisclosed delegated authority could not sustain the seizure. The Tribunal treated the description on the receipts as material, because a public officer exercising statutory power must indicate the capacity in which that power is invoked. The presence of an Inspector as co-signatory did not cure the defect, and the seizures were quashed in favour of the assessee. en-us Sat, 24 Nov 1990 00:00:00 +0530 Thu, 19 Sep 2013 14:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156408 A seizure under taxing law was held invalid because the officers did not disclose on the seizure receipts the statutory capacity in which they were acting. Even if an underlying authorisation to exercise higher powers existed, the undisclosed delegated authority could not sustain the seizure. The Tribunal treated the description on the receipts as material, because a public officer exercising statutory power must indicate the capacity in which that power is invoked. The presence of an Inspector as co-signatory did not cure the defect, and the seizures were quashed in favour of the assessee. Case-Laws VAT and Sales Tax Sat, 24 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156408