https://www.taxtmi.com/caselaws?id=159857 Seizure of books and records under section 59(4) of the Gujarat Sales Tax Act is valid only when the Commissioner records a bona fide belief, based on material, that the dealer has evaded or attempted to evade tax; a mere audit objection or proposed reclassification is insufficient, so the seizure was without jurisdiction. Reassessment under section 44 likewise requires the assessing authority's own reason to believe, founded on relevant material, that turnover has escaped assessment or been under-assessed; reopening based only on external audit pressure and without fresh material was unsustainable. For the earlier years, the reassessment notices were also issued beyond the applicable five-year limit, making them time-barred and liable to be quashed. en-us Tue, 22 Dec 1998 00:00:00 +0530 Tue, 03 Dec 2013 12:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159857 Seizure of books and records under section 59(4) of the Gujarat Sales Tax Act is valid only when the Commissioner records a bona fide belief, based on material, that the dealer has evaded or attempted to evade tax; a mere audit objection or proposed reclassification is insufficient, so the seizure was without jurisdiction. Reassessment under section 44 likewise requires the assessing authority's own reason to believe, founded on relevant material, that turnover has escaped assessment or been under-assessed; reopening based only on external audit pressure and without fresh material was unsustainable. For the earlier years, the reassessment notices were also issued beyond the applicable five-year limit, making them time-barred and liable to be quashed. Case-Laws VAT and Sales Tax Tue, 22 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159857