https://www.taxtmi.com/caselaws?id=158767 Section 44 of the Assam General Sales Tax Act, 1993 was applied to uphold notice, inspection and seizure in a surprise visit where loose sheets and unrecorded transactions indicated possible tax evasion. The provision was construed as enabling production and inspection of accounts, and seizure where there is reasoned suspicion of evasion, without requiring a narrow reading that would defeat the preventive purpose of the scheme. The Inspector attached to the Bureau of Investigation (Economic Offences) was also treated as acting within valid delegated authority, since the Act allowed delegation by the Commissioner and attached officers retained statutory status. The writ challenge therefore failed. en-us Tue, 25 Feb 1997 00:00:00 +0530 Wed, 06 Nov 2013 18:00:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158767 Section 44 of the Assam General Sales Tax Act, 1993 was applied to uphold notice, inspection and seizure in a surprise visit where loose sheets and unrecorded transactions indicated possible tax evasion. The provision was construed as enabling production and inspection of accounts, and seizure where there is reasoned suspicion of evasion, without requiring a narrow reading that would defeat the preventive purpose of the scheme. The Inspector attached to the Bureau of Investigation (Economic Offences) was also treated as acting within valid delegated authority, since the Act allowed delegation by the Commissioner and attached officers retained statutory status. The writ challenge therefore failed. Case-Laws VAT and Sales Tax Tue, 25 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158767