https://www.taxtmi.com/caselaws?id=158094 Search and seizure under section 13(3) of the U.P. Sales Tax Act were valid only if the authorised officer had pre-existing reasonable grounds to believe that tax was being evaded and that relevant material would be found at the premises; the legality had to be judged on contemporaneous material, and none was produced, so the action was unlawful. Section 13(7) also required compliance with the safeguards of sections 100 and 165 CrPC, but the record did not show that the mandatory procedure had been followed, so the search and seizure failed on that ground as well. The seized account books, registers and documents were therefore ordered to be returned after photocopies were taken for the revenue authorities. en-us Wed, 20 Jul 1994 00:00:00 +0530 Wed, 16 Oct 2013 17:05:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158094 Search and seizure under section 13(3) of the U.P. Sales Tax Act were valid only if the authorised officer had pre-existing reasonable grounds to believe that tax was being evaded and that relevant material would be found at the premises; the legality had to be judged on contemporaneous material, and none was produced, so the action was unlawful. Section 13(7) also required compliance with the safeguards of sections 100 and 165 CrPC, but the record did not show that the mandatory procedure had been followed, so the search and seizure failed on that ground as well. The seized account books, registers and documents were therefore ordered to be returned after photocopies were taken for the revenue authorities. Case-Laws VAT and Sales Tax Wed, 20 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158094