https://www.taxtmi.com/caselaws?id=160533 Section 69(b) of the West Bengal Sales Tax Act, 1994 authorises a limited search of a warehouse or other place on information that specified goods have been transported in contravention of section 68, and it does not require a prior finding that the contravention is already established. The provision is further controlled by the later seizure stage under section 70, which depends on reason to believe and recorded reasons, and by Rule 207, which requires searches and seizures to follow the Criminal Procedure Code as far as possible. On this scheme, the search power is neither arbitrary nor unguided, and the constitutional challenge fails. en-us Wed, 10 May 2000 00:00:00 +0530 Thu, 19 Dec 2013 17:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160533 Section 69(b) of the West Bengal Sales Tax Act, 1994 authorises a limited search of a warehouse or other place on information that specified goods have been transported in contravention of section 68, and it does not require a prior finding that the contravention is already established. The provision is further controlled by the later seizure stage under section 70, which depends on reason to believe and recorded reasons, and by Rule 207, which requires searches and seizures to follow the Criminal Procedure Code as far as possible. On this scheme, the search power is neither arbitrary nor unguided, and the constitutional challenge fails. Case-Laws VAT and Sales Tax Wed, 10 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160533