https://www.taxtmi.com/caselaws?id=158875 Search and seizure proceedings under section 45 of the Madhya Pradesh Commercial Tax Act were not shown to be vitiated, as the record indicated a constituted committee and material suggesting tax evasion. The recovery challenge also failed at this stage because the managing director's statement said the cheque for Rs. 5 lakhs was tendered voluntarily, and the Court found no safe basis to infer coercion or undue influence. As proceedings were still pending before the competent authority, and orders under section 45 were appealable as orders under section 27 read with section 61, writ intervention was declined in view of the effective statutory remedy. en-us Wed, 26 Jun 1996 00:00:00 +0530 Fri, 08 Nov 2013 17:59:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158875 Search and seizure proceedings under section 45 of the Madhya Pradesh Commercial Tax Act were not shown to be vitiated, as the record indicated a constituted committee and material suggesting tax evasion. The recovery challenge also failed at this stage because the managing director's statement said the cheque for Rs. 5 lakhs was tendered voluntarily, and the Court found no safe basis to infer coercion or undue influence. As proceedings were still pending before the competent authority, and orders under section 45 were appealable as orders under section 27 read with section 61, writ intervention was declined in view of the effective statutory remedy. Case-Laws VAT and Sales Tax Wed, 26 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158875