https://www.taxtmi.com/caselaws?id=158430 A seizure of books of account under the Bengal Finance (Sales Tax) Act is invalid unless recorded reasons to suspect tax evasion exist before the seizure and the mandatory seizure receipt is issued at the relevant time; later assertions of reasons and the dealer's consent do not cure these defects, so the books must be returned. A notice under section 14(1) must also rest on a lawful basis disclosed in its own terms; where its recitals do not support the alleged contravention, the notice is liable to be quashed. en-us Wed, 05 Apr 1995 00:00:00 +0530 Mon, 28 Oct 2013 15:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158430 A seizure of books of account under the Bengal Finance (Sales Tax) Act is invalid unless recorded reasons to suspect tax evasion exist before the seizure and the mandatory seizure receipt is issued at the relevant time; later assertions of reasons and the dealer's consent do not cure these defects, so the books must be returned. A notice under section 14(1) must also rest on a lawful basis disclosed in its own terms; where its recitals do not support the alleged contravention, the notice is liable to be quashed. Case-Laws VAT and Sales Tax Wed, 05 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158430