https://www.taxtmi.com/caselaws?id=158756 Under the West Bengal Luxury Tax Act, 1994, search and seizure under section 12(3) does not require a prior conclusive determination that the person is a stockist, provided the prescribed authority has reasons to suspect attempted evasion. The Tribunal accepted prior information, intelligence, reports and enquiry discrepancies as sufficient grounds for statutory suspicion and treated the search as a bona fide investigative measure. It also held that a requisition notice under section 12(1) was valid where it identified the records, period and document categories sought, and that the provision could be used in aid of ongoing investigation after search and seizure. en-us Thu, 30 May 1996 00:00:00 +0530 Sat, 09 Nov 2013 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158756 Under the West Bengal Luxury Tax Act, 1994, search and seizure under section 12(3) does not require a prior conclusive determination that the person is a stockist, provided the prescribed authority has reasons to suspect attempted evasion. The Tribunal accepted prior information, intelligence, reports and enquiry discrepancies as sufficient grounds for statutory suspicion and treated the search as a bona fide investigative measure. It also held that a requisition notice under section 12(1) was valid where it identified the records, period and document categories sought, and that the provision could be used in aid of ongoing investigation after search and seizure. Case-Laws VAT and Sales Tax Thu, 30 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158756