https://www.taxtmi.com/caselaws?id=158240 Statutory search and seizure under sales tax law required recorded reasons to believe and compliance with prescribed safeguards, including proper witnessing and seizure documentation; where those mandatory requirements were not shown, the search was treated as illegal. The commentary also notes that Article 20(3) did not apply because the matter had not become a criminal prosecution, but an alleged admission and compounding application were not treated as binding when the surrounding circumstances indicated coercion and fear. Material derived from the illegal search was therefore disregarded, and the compounding-based recovery could not be sustained. en-us Wed, 14 Feb 1996 00:00:00 +0530 Fri, 18 Oct 2013 15:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158240 Statutory search and seizure under sales tax law required recorded reasons to believe and compliance with prescribed safeguards, including proper witnessing and seizure documentation; where those mandatory requirements were not shown, the search was treated as illegal. The commentary also notes that Article 20(3) did not apply because the matter had not become a criminal prosecution, but an alleged admission and compounding application were not treated as binding when the surrounding circumstances indicated coercion and fear. Material derived from the illegal search was therefore disregarded, and the compounding-based recovery could not be sustained. Case-Laws VAT and Sales Tax Wed, 14 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158240