https://www.taxtmi.com/caselaws?id=157906 Where a special taxing statute does not expressly exclude the procedural machinery of the Code of Criminal Procedure, investigative powers under the Code may be used for suspected tax evasion if not inconsistent with that statute. The Gauhati HC noted that the search and seizure of the assessee's books were carried out on the basis of a warrant issued in the course of a cognizable offence investigation, and, in the absence of the records, the factual basis in the respondents' affidavit was not displaced. On that footing, the seizure was not treated as illegal merely because it was not shown to have been made under the precise machinery of the Assam Finance (Sales Tax) Act, 1956. en-us Thu, 18 May 1995 00:00:00 +0530 Sat, 12 Oct 2013 12:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157906 Where a special taxing statute does not expressly exclude the procedural machinery of the Code of Criminal Procedure, investigative powers under the Code may be used for suspected tax evasion if not inconsistent with that statute. The Gauhati HC noted that the search and seizure of the assessee's books were carried out on the basis of a warrant issued in the course of a cognizable offence investigation, and, in the absence of the records, the factual basis in the respondents' affidavit was not displaced. On that footing, the seizure was not treated as illegal merely because it was not shown to have been made under the precise machinery of the Assam Finance (Sales Tax) Act, 1956. Case-Laws VAT and Sales Tax Thu, 18 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157906