https://www.taxtmi.com/caselaws?id=161140 Seizure of business records under the West Bengal sales tax law requires compliance with procedural safeguards and a material basis for suspicion of tax evasion. Rule 207(1), read with Section 100(4) CrPC principles, requires genuine efforts to secure witnesses; a bare assertion that witnesses were unavailable is insufficient. The seizing officer must also record reasons showing a formed suspicion of evasion under Section 66, and an uncorroborated confession alone does not establish the jurisdictional basis. Where these statutory preconditions are not met, the seizure cannot be sustained and the seized documents must be returned. en-us Fri, 03 May 1996 00:00:00 +0530 Tue, 07 Jan 2014 16:24:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161140 Seizure of business records under the West Bengal sales tax law requires compliance with procedural safeguards and a material basis for suspicion of tax evasion. Rule 207(1), read with Section 100(4) CrPC principles, requires genuine efforts to secure witnesses; a bare assertion that witnesses were unavailable is insufficient. The seizing officer must also record reasons showing a formed suspicion of evasion under Section 66, and an uncorroborated confession alone does not establish the jurisdictional basis. Where these statutory preconditions are not met, the seizure cannot be sustained and the seized documents must be returned. Case-Laws VAT and Sales Tax Fri, 03 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161140