https://www.taxtmi.com/caselaws?id=156556 Retention of seized books of account and documents beyond one year under proviso (b) to section 14(3A) of the Bengal Finance (Sales Tax) Act, 1941 required written reasons by the officer and written sanction by the superior authority. The requirement was meaningful only if the recorded reasons were communicated to the person from whom the materials were seized. Non-communication was treated as contrary to natural justice and as making the retention arbitrary. The defect was not cured merely because the sanction order referred to a similar reason, and the record did not show proper application of mind by the sanctioning authority. en-us Tue, 22 Aug 1989 00:00:00 +0530 Sat, 21 Sep 2013 15:52:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156556 Retention of seized books of account and documents beyond one year under proviso (b) to section 14(3A) of the Bengal Finance (Sales Tax) Act, 1941 required written reasons by the officer and written sanction by the superior authority. The requirement was meaningful only if the recorded reasons were communicated to the person from whom the materials were seized. Non-communication was treated as contrary to natural justice and as making the retention arbitrary. The defect was not cured merely because the sanction order referred to a similar reason, and the record did not show proper application of mind by the sanctioning authority. Case-Laws VAT and Sales Tax Tue, 22 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156556