https://www.taxtmi.com/caselaws?id=159841 A seizure under section 66 of the West Bengal Sales Tax Act, 1994 was treated as valid where the seizure receipt, though lacking the officer's usual signature, bore witness signatures, the official seal, and the officer's name and initials, and the seizure itself was otherwise admitted. The omission was held to be a technical irregularity not affecting the substance of the statutory act. The recorded reasons were also upheld because the report, read as a whole, disclosed unexplained discrepancies in books and documents, non-production of purchase records, non-disclosure of a godown in the registration certificate, absence of current books, and inconsistencies in despatch documents. These circumstances were sufficient to show reason to suspect attempted tax evasion. en-us Thu, 25 Sep 1997 00:00:00 +0530 Mon, 02 Dec 2013 17:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159841 A seizure under section 66 of the West Bengal Sales Tax Act, 1994 was treated as valid where the seizure receipt, though lacking the officer's usual signature, bore witness signatures, the official seal, and the officer's name and initials, and the seizure itself was otherwise admitted. The omission was held to be a technical irregularity not affecting the substance of the statutory act. The recorded reasons were also upheld because the report, read as a whole, disclosed unexplained discrepancies in books and documents, non-production of purchase records, non-disclosure of a godown in the registration certificate, absence of current books, and inconsistencies in despatch documents. These circumstances were sufficient to show reason to suspect attempted tax evasion. Case-Laws VAT and Sales Tax Thu, 25 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159841