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    <title>NO TAX COULD BE COLLECTED FROM THE ASSESSEE WITHOUT AN APPROPRIATE ASSESSMENT ORDER</title>
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    <description>Section 82 permits search and seizure where relevant documents are believed secreted, but the article emphasises that tax demands cannot be enforced during search operations without an appropriate assessment order; seizure or payments made during search do not replace the statutory assessment procedure and collection in the absence of such an order is invalid.</description>
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      <description>Section 82 permits search and seizure where relevant documents are believed secreted, but the article emphasises that tax demands cannot be enforced during search operations without an appropriate assessment order; seizure or payments made during search do not replace the statutory assessment procedure and collection in the absence of such an order is invalid.</description>
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