https://www.taxtmi.com/caselaws?id=157356 Section 14(5) of the Bengal Finance (Sales Tax) Act, 1941 permits sealing of a place of business or godown only where recorded reasons show that the measure is necessary for search or investigation linked to suspected tax evasion. The power is not unfettered and depends on satisfaction of this condition precedent. Where the sealing order contains no such recorded reasons, the defect is not cured by later affidavits attempting to add justification. The tribunal held that the impugned sealing order was unsupported by the statutory precondition and was therefore invalid, illegal and quashed. en-us Wed, 24 Mar 1993 00:00:00 +0530 Fri, 04 Oct 2013 14:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157356 Section 14(5) of the Bengal Finance (Sales Tax) Act, 1941 permits sealing of a place of business or godown only where recorded reasons show that the measure is necessary for search or investigation linked to suspected tax evasion. The power is not unfettered and depends on satisfaction of this condition precedent. Where the sealing order contains no such recorded reasons, the defect is not cured by later affidavits attempting to add justification. The tribunal held that the impugned sealing order was unsupported by the statutory precondition and was therefore invalid, illegal and quashed. Case-Laws VAT and Sales Tax Wed, 24 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157356