https://www.taxtmi.com/caselaws?id=159600 A seizure of books of account and documents is invalid where the statutory reasons to suspect tax evasion are recorded only after the seizure, because the law requires those reasons to exist and be written before the action is taken. On that basis, the seizure was held unlawful and the seized books and documents had to be returned. A separate request to retain xerox copies of the returned records was also rejected, so no entitlement to keep copies was recognised. en-us Wed, 01 Sep 1993 00:00:00 +0530 Wed, 27 Nov 2013 17:33:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159600 A seizure of books of account and documents is invalid where the statutory reasons to suspect tax evasion are recorded only after the seizure, because the law requires those reasons to exist and be written before the action is taken. On that basis, the seizure was held unlawful and the seized books and documents had to be returned. A separate request to retain xerox copies of the returned records was also rejected, so no entitlement to keep copies was recognised. Case-Laws VAT and Sales Tax Wed, 01 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159600