https://www.taxtmi.com/caselaws?id=157961 A seizure under sales tax law is valid only where reasons are recorded before the seizure and the contemporaneous record shows compliance with the prescribed search and seizure procedure. The Tribunal noted that the pre-seizure note did not clearly precede the seizure, the seizure record did not contain the required explanation for the absence of a witness, and a later affidavit could not cure that defect. It also found no genuine material showing a prior reason to suspect tax evasion. The seizure was therefore invalid and the seized books and records had to be returned. en-us Sun, 14 Jun 1964 00:00:00 +0530 Mon, 14 Oct 2013 14:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157961 A seizure under sales tax law is valid only where reasons are recorded before the seizure and the contemporaneous record shows compliance with the prescribed search and seizure procedure. The Tribunal noted that the pre-seizure note did not clearly precede the seizure, the seizure record did not contain the required explanation for the absence of a witness, and a later affidavit could not cure that defect. It also found no genuine material showing a prior reason to suspect tax evasion. The seizure was therefore invalid and the seized books and records had to be returned. Case-Laws VAT and Sales Tax Sun, 14 Jun 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157961