https://www.taxtmi.com/caselaws?id=156553 A bona fide, material-based suspicion of tax evasion was sufficient to justify the search and seizure under the Bengal Finance (Sales Tax) Act, 1941, so the challenge to jurisdiction failed. Continued retention of seized books and documents beyond the statutory period became unlawful because the sanction for extension and the recorded reasons were not communicated within the required time, and the records had to be returned. Show-cause notices demanding security were not interfered with because the security amount had not yet been fixed, but garnishee notices under section 11B were set aside in one matter on the facts noted. en-us Wed, 21 Aug 1991 00:00:00 +0530 Sat, 21 Sep 2013 15:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156553 A bona fide, material-based suspicion of tax evasion was sufficient to justify the search and seizure under the Bengal Finance (Sales Tax) Act, 1941, so the challenge to jurisdiction failed. Continued retention of seized books and documents beyond the statutory period became unlawful because the sanction for extension and the recorded reasons were not communicated within the required time, and the records had to be returned. Show-cause notices demanding security were not interfered with because the security amount had not yet been fixed, but garnishee notices under section 11B were set aside in one matter on the facts noted. Case-Laws VAT and Sales Tax Wed, 21 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156553