https://www.taxtmi.com/caselaws?id=159569 Search and seizure under the Karnataka Sales Tax Act is examined against section 165 of the Code of Criminal Procedure, 1973, with the central question being whether non-compliance vitiated the seizure and whether reasons had to be recorded by the officer who signed the seizure order. The analysis notes that an intelligence-wing preliminary investigation preceded the search, reasons were recorded before the search, and the search party collectively took part in inspection, account verification and seizure of incriminating documents. The discussion focuses on the legality of the search process and the relevance of who recorded the reasons before seizure. en-us Fri, 01 Feb 1991 00:00:00 +0530 Wed, 27 Nov 2013 15:03:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159569 Search and seizure under the Karnataka Sales Tax Act is examined against section 165 of the Code of Criminal Procedure, 1973, with the central question being whether non-compliance vitiated the seizure and whether reasons had to be recorded by the officer who signed the seizure order. The analysis notes that an intelligence-wing preliminary investigation preceded the search, reasons were recorded before the search, and the search party collectively took part in inspection, account verification and seizure of incriminating documents. The discussion focuses on the legality of the search process and the relevance of who recorded the reasons before seizure. Case-Laws VAT and Sales Tax Fri, 01 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159569