https://www.taxtmi.com/caselaws?id=157124 Retention of seized books of account and papers under the Bengal Finance (Sales Tax) Act, 1941 was upheld where sanction for continued retention had been obtained before service of the proceeding and communicated to the partnership firm within a reasonably prompt time. The Tribunal accepted that the sanction could validly be issued in the firm's name and served on it when the firm was the applicant and no material showed it was not the relevant dealer entity. It also rejected the contention that the communication was too delayed to invalidate retention, and treated the sanction as operative for the limited period directed, after which the records were to be returned. en-us Fri, 15 Feb 1991 00:00:00 +0530 Mon, 30 Sep 2013 15:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157124 Retention of seized books of account and papers under the Bengal Finance (Sales Tax) Act, 1941 was upheld where sanction for continued retention had been obtained before service of the proceeding and communicated to the partnership firm within a reasonably prompt time. The Tribunal accepted that the sanction could validly be issued in the firm's name and served on it when the firm was the applicant and no material showed it was not the relevant dealer entity. It also rejected the contention that the communication was too delayed to invalidate retention, and treated the sanction as operative for the limited period directed, after which the records were to be returned. Case-Laws VAT and Sales Tax Fri, 15 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157124