https://www.taxtmi.com/caselaws?id=157978 A statutory retention order for seized books and documents under the Bengal Finance (Sales Tax) Act was treated as ineffective if communicated after the one-year period prescribed by the proviso to section 14(3A), because an uncommunicated order has no legal existence for the affected party and cannot be revived after expiry. The Tribunal also rejected the claim to retain photocopies of the seized material for investigation. As to the security deposit, it directed that the amount would abide the result of any fresh proceeding under the West Bengal Sales Tax Act, 1954, to be initiated and completed within the time allowed, with refund depending on the outcome or non-initiation of that proceeding. en-us Tue, 03 Aug 1993 00:00:00 +0530 Mon, 14 Oct 2013 16:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157978 A statutory retention order for seized books and documents under the Bengal Finance (Sales Tax) Act was treated as ineffective if communicated after the one-year period prescribed by the proviso to section 14(3A), because an uncommunicated order has no legal existence for the affected party and cannot be revived after expiry. The Tribunal also rejected the claim to retain photocopies of the seized material for investigation. As to the security deposit, it directed that the amount would abide the result of any fresh proceeding under the West Bengal Sales Tax Act, 1954, to be initiated and completed within the time allowed, with refund depending on the outcome or non-initiation of that proceeding. Case-Laws VAT and Sales Tax Tue, 03 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157978