https://www.taxtmi.com/caselaws?id=158657 Contemporaneous reasons recorded before seizure were sufficient to support a valid suspicion of attempted tax evasion, and the seizure was upheld despite objections about the witness particulars and the absence of a second witness, as no legal infirmity or prejudice was shown. The notice requiring production of books of account was also valid, because it was issued for examination of the seized records and the hearing date was fixed at the dealer's request. The challenge to both the seizure and the subsequent notice therefore failed, and the application was dismissed. en-us Fri, 16 Aug 1996 00:00:00 +0530 Sat, 02 Nov 2013 15:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158657 Contemporaneous reasons recorded before seizure were sufficient to support a valid suspicion of attempted tax evasion, and the seizure was upheld despite objections about the witness particulars and the absence of a second witness, as no legal infirmity or prejudice was shown. The notice requiring production of books of account was also valid, because it was issued for examination of the seized records and the hearing date was fixed at the dealer's request. The challenge to both the seizure and the subsequent notice therefore failed, and the application was dismissed. Case-Laws VAT and Sales Tax Fri, 16 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158657