https://www.taxtmi.com/caselaws?id=159710 A wide inspection power under the Bengal Finance (Sales Tax) Act, 1941 was described as permitting requisition of books and documents even for a period already assessed, where the object is a preliminary enquiry to decide whether reopening or revision is warranted. The text also notes that such enquiry is distinct from reopening itself and is not invalid merely because the assessment period is concluded. On constitutional validity, it states that prescribed conditions in Rule 68 and the statute's own wording prevent the provision from being treated as arbitrary, so the power was upheld as not ultra vires. en-us Fri, 03 Apr 1998 00:00:00 +0530 Fri, 29 Nov 2013 17:47:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159710 A wide inspection power under the Bengal Finance (Sales Tax) Act, 1941 was described as permitting requisition of books and documents even for a period already assessed, where the object is a preliminary enquiry to decide whether reopening or revision is warranted. The text also notes that such enquiry is distinct from reopening itself and is not invalid merely because the assessment period is concluded. On constitutional validity, it states that prescribed conditions in Rule 68 and the statute's own wording prevent the provision from being treated as arbitrary, so the power was upheld as not ultra vires. Case-Laws VAT and Sales Tax Fri, 03 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159710