https://www.taxtmi.com/caselaws?id=158978 Inspection of business premises, books and stock, without seizure of goods or records, did not trigger the safeguards for search and seizure under the Rajasthan Sales Tax Act and Rules; the procedural requirements for a search were therefore not violated. The Tribunal also held that no prior notice of proposed prosecution was a condition precedent to compounding, because the composition provision allowed settlement before or after institution of proceedings and the dealer itself sought compounding after notice. The composition amount was not shown to be excessive or the result of haste or coercion, so the compounding order and related recovery were upheld. en-us Fri, 19 Jul 1996 00:00:00 +0530 Tue, 12 Nov 2013 14:43:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158978 Inspection of business premises, books and stock, without seizure of goods or records, did not trigger the safeguards for search and seizure under the Rajasthan Sales Tax Act and Rules; the procedural requirements for a search were therefore not violated. The Tribunal also held that no prior notice of proposed prosecution was a condition precedent to compounding, because the composition provision allowed settlement before or after institution of proceedings and the dealer itself sought compounding after notice. The composition amount was not shown to be excessive or the result of haste or coercion, so the compounding order and related recovery were upheld. Case-Laws VAT and Sales Tax Fri, 19 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158978