https://www.taxtmi.com/caselaws?id=157410 Statutory powers to demand accounts, inspect premises, search and seize records under the Assam Finance (Sales Tax) Act, 1956 require strict compliance with prescribed limits and safeguards. A notice requiring accounts cannot operate as a general or omnibus inquiry, or bypass statutory requirements for reopening a completed assessment. Seizure requires recorded written reasons to suspect tax evasion and retention limited to necessity; entry and search also require a Magistrate's warrant. As the statutory conditions were not met, the overbroad notice was unsustainable, the search and seizure were illegal and quashed, and return of the seized records was 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 Statutory powers to demand accounts, inspect premises, search and seize records under the Assam Finance (Sales Tax) Act, 1956 require strict compliance with prescribed limits and safeguards. A notice requiring accounts cannot operate as a general or omnibus inquiry, or bypass statutory requirements for reopening a completed assessment. Seizure requires recorded written reasons to suspect tax evasion and retention limited to necessity; entry and search also require a Magistrate's warrant. As the statutory conditions were not met, the overbroad notice was unsustainable, the search and seizure were illegal and quashed, and return of the seized records was directed. Case-Laws VAT and Sales Tax Fri, 08 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157410