https://www.taxtmi.com/caselaws?id=161167 The Gauhati HC held that seizure of books of account under the Assam General Sales Tax Act was valid where the authorised officer had reason to suspect tax evasion and recorded those reasons in writing. The Court distinguished inspection, search and seizure, noting that officers could require production and inspect records under section 44(1) and 44(2), while seizure under section 44(3) depended on statutory suspicion and recorded reasons. On the facts, discrepancies found during inspection supported the officer's suspicion, the reasons were duly recorded, and the challenge to the seizure and consequential action failed. en-us Fri, 05 Sep 1997 00:00:00 +0530 Wed, 08 Jan 2014 16:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161167 The Gauhati HC held that seizure of books of account under the Assam General Sales Tax Act was valid where the authorised officer had reason to suspect tax evasion and recorded those reasons in writing. The Court distinguished inspection, search and seizure, noting that officers could require production and inspect records under section 44(1) and 44(2), while seizure under section 44(3) depended on statutory suspicion and recorded reasons. On the facts, discrepancies found during inspection supported the officer's suspicion, the reasons were duly recorded, and the challenge to the seizure and consequential action failed. Case-Laws VAT and Sales Tax Fri, 05 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161167