https://www.taxtmi.com/caselaws?id=161278 The court dismissed the writ petition challenging the action taken under section 45 of the Madhya Pradesh Commercial Tax Act, 1994, upholding the legality of the raid on the business premises. The Commissioner's actions were found to be justified, with no evidence of malice. The court emphasized the importance of fair assessment proceedings and instructed the assessing authority to ensure the petitioner's rights were protected during the investigation. en-us Mon, 24 Mar 2003 00:00:00 +0530 Mon, 13 Jan 2014 16:13:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161278 The court dismissed the writ petition challenging the action taken under section 45 of the Madhya Pradesh Commercial Tax Act, 1994, upholding the legality of the raid on the business premises. The Commissioner's actions were found to be justified, with no evidence of malice. The court emphasized the importance of fair assessment proceedings and instructed the assessing authority to ensure the petitioner's rights were protected during the investigation. Case-Laws VAT and Sales Tax Mon, 24 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161278