https://www.taxtmi.com/caselaws?id=157410 Section 31(1) of the Assam Finance (Sales Tax) Act, 1956 is described as a limited power to call for accounts and documents, not a basis for a general or roving enquiry or for reopening a completed assessment without statutory compliance. The note also explains that seizure under section 31(3) requires recorded reasons, suspicion of tax evasion, and retention limited to necessity, while entry and search under section 31(4) require a magistrate's warrant. On the stated facts, the absence of recorded reasons and a search warrant rendered the search, seizure, and confiscation of records unlawful, with return of the seized documents directed. en-us Fri, 08 Jul 1994 00:00:00 +0530 Sat, 05 Oct 2013 13:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157410 Section 31(1) of the Assam Finance (Sales Tax) Act, 1956 is described as a limited power to call for accounts and documents, not a basis for a general or roving enquiry or for reopening a completed assessment without statutory compliance. The note also explains that seizure under section 31(3) requires recorded reasons, suspicion of tax evasion, and retention limited to necessity, while entry and search under section 31(4) require a magistrate's warrant. On the stated facts, the absence of recorded reasons and a search warrant rendered the search, seizure, and confiscation of records unlawful, with return of the seized documents directed. Case-Laws VAT and Sales Tax Fri, 08 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157410