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    <title>1997 (11) TMI 513 - WEST BENGAL TAXATION TRIBUNAL</title>
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    <description>The Tribunal upheld the legality of the search and seizure, the validity of the notice under section 65, compliance with procedural requirements, and the adequacy of recorded reasons for the seizure. The application was dismissed with no order as to cost.</description>
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      <description>The Tribunal upheld the legality of the search and seizure, the validity of the notice under section 65, compliance with procedural requirements, and the adequacy of recorded reasons for the seizure. The application was dismissed with no order as to cost.</description>
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