https://www.taxtmi.com/caselaws?id=158981 A seizure under section 66 of the West Bengal Sales Tax Act is valid only if reasons for believing tax evasion are recorded in writing before the seizure, so the statutory safeguard can be tested as existing at the time of action. On the first seizure at 70, Nalini Sett Road, the reasons were written after the seizure and the action was held invalid; on the second seizure at Stephen House, B.B.D. Bag, the reasons were recorded beforehand and disclosed a sufficient basis for suspicion, so the seizure was upheld despite the absence of two independent witnesses, as substantial compliance with rule 207 was accepted. en-us Wed, 17 Jan 1996 00:00:00 +0530 Tue, 12 Nov 2013 14:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158981 A seizure under section 66 of the West Bengal Sales Tax Act is valid only if reasons for believing tax evasion are recorded in writing before the seizure, so the statutory safeguard can be tested as existing at the time of action. On the first seizure at 70, Nalini Sett Road, the reasons were written after the seizure and the action was held invalid; on the second seizure at Stephen House, B.B.D. Bag, the reasons were recorded beforehand and disclosed a sufficient basis for suspicion, so the seizure was upheld despite the absence of two independent witnesses, as substantial compliance with rule 207 was accepted. Case-Laws VAT and Sales Tax Wed, 17 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158981