https://www.taxtmi.com/caselaws?id=157267 Section 13(3) of the U.P. Sales Tax Act permits seizure of books and documents for investigation, but retention beyond 90 days is unlawful unless the seizing officer records written reasons and obtains prior approval of the Commissioner before expiry of that period. Those safeguards are conditions precedent to continued custody. Where the statutory requirements are not shown to have been complied with, the seized records must be returned, and limited restraint on assessment proceedings may follow to prevent prejudice from unlawful withholding of the records. en-us Tue, 04 Aug 1992 00:00:00 +0530 Thu, 03 Oct 2013 15:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157267 Section 13(3) of the U.P. Sales Tax Act permits seizure of books and documents for investigation, but retention beyond 90 days is unlawful unless the seizing officer records written reasons and obtains prior approval of the Commissioner before expiry of that period. Those safeguards are conditions precedent to continued custody. Where the statutory requirements are not shown to have been complied with, the seized records must be returned, and limited restraint on assessment proceedings may follow to prevent prejudice from unlawful withholding of the records. Case-Laws VAT and Sales Tax Tue, 04 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157267