https://www.taxtmi.com/caselaws?id=157486 Seizure and sealing under the Bengal Finance (Sales Tax) Act, 1941 were treated as valid where contemporaneous facts supported a reasonable belief of tax evasion or unlawful transport, and procedural requirements from criminal procedure applied only so far as consistent with the sales tax scheme. The Tribunal also upheld seizure of notified goods and the gate pass book, together with notices for valuation and proposed penalty, because the statutory precondition of reason to believe was satisfied on the facts recorded. Retention of seized records was left open only conditionally: books, documents and the gate pass book were to be returned if no valid sanction for custody beyond one year had been granted and communicated. en-us Wed, 16 Sep 1992 00:00:00 +0530 Mon, 07 Oct 2013 11:05:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157486 Seizure and sealing under the Bengal Finance (Sales Tax) Act, 1941 were treated as valid where contemporaneous facts supported a reasonable belief of tax evasion or unlawful transport, and procedural requirements from criminal procedure applied only so far as consistent with the sales tax scheme. The Tribunal also upheld seizure of notified goods and the gate pass book, together with notices for valuation and proposed penalty, because the statutory precondition of reason to believe was satisfied on the facts recorded. Retention of seized records was left open only conditionally: books, documents and the gate pass book were to be returned if no valid sanction for custody beyond one year had been granted and communicated. Case-Laws VAT and Sales Tax Wed, 16 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157486