https://www.taxtmi.com/caselaws?id=157177 Seizure of books and documents was upheld where the officer had recorded reasons to suspect tax evasion, satisfying the statutory condition for action. Retention of the seized material was also broadly sustained despite dealer non-compliance, but continued custody was restricted: specified documents had to be returned by the directed date, and further retention of one item was permitted only under a valid retention order. The authorities were also barred from demanding tax before assessment or determination of liability, as unassessed tax could not be recovered merely on the basis of seized records. en-us Fri, 21 Dec 1990 00:00:00 +0530 Tue, 01 Oct 2013 14:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157177 Seizure of books and documents was upheld where the officer had recorded reasons to suspect tax evasion, satisfying the statutory condition for action. Retention of the seized material was also broadly sustained despite dealer non-compliance, but continued custody was restricted: specified documents had to be returned by the directed date, and further retention of one item was permitted only under a valid retention order. The authorities were also barred from demanding tax before assessment or determination of liability, as unassessed tax could not be recovered merely on the basis of seized records. Case-Laws VAT and Sales Tax Fri, 21 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157177