https://www.taxtmi.com/caselaws?id=159379 Under the West Bengal Sales Tax Act, 1994, a search at business premises under section 67(1)(a) was treated as distinct from seizure and did not depend on prior recorded suspicion of evasion, so the business-place entry and search were upheld. For a search at another place under section 67(1)(b), the officers had to rely on information received and form a bona fide reason to believe that accounts or records were kept there, and the contemporaneous records supported that requirement, so the residence search and seizure were sustained. The objections based on the absence of two independent local witnesses and non-communication of recorded reasons were rejected because procedural requirements under the Criminal Procedure Code applied only to the extent made applicable by the Act and Rules. en-us Fri, 04 Oct 1996 00:00:00 +0530 Fri, 22 Nov 2013 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159379 Under the West Bengal Sales Tax Act, 1994, a search at business premises under section 67(1)(a) was treated as distinct from seizure and did not depend on prior recorded suspicion of evasion, so the business-place entry and search were upheld. For a search at another place under section 67(1)(b), the officers had to rely on information received and form a bona fide reason to believe that accounts or records were kept there, and the contemporaneous records supported that requirement, so the residence search and seizure were sustained. The objections based on the absence of two independent local witnesses and non-communication of recorded reasons were rejected because procedural requirements under the Criminal Procedure Code applied only to the extent made applicable by the Act and Rules. Case-Laws VAT and Sales Tax Fri, 04 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159379