https://www.taxtmi.com/caselaws?id=161385 Search and seizure at a dealer's proprietor's residence was upheld where the authorised Inspector of Taxes had recorded reasons to suspect tax evasion. The Court held that the presence of officers from other districts did not invalidate the operation because the search was conducted by the authorised officer under the Act. It further held that residential premises may be searched when relevant documents are believed to be concealed there, and the proprietor's presence is not required. Prior notice or a hearing before seizure was not mandatory where advance intimation could defeat the object of uncovering concealed documents. The seizure was therefore valid and no relief was granted. en-us Mon, 10 Feb 2003 00:00:00 +0530 Thu, 16 Jan 2014 17:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161385 Search and seizure at a dealer's proprietor's residence was upheld where the authorised Inspector of Taxes had recorded reasons to suspect tax evasion. The Court held that the presence of officers from other districts did not invalidate the operation because the search was conducted by the authorised officer under the Act. It further held that residential premises may be searched when relevant documents are believed to be concealed there, and the proprietor's presence is not required. Prior notice or a hearing before seizure was not mandatory where advance intimation could defeat the object of uncovering concealed documents. The seizure was therefore valid and no relief was granted. Case-Laws VAT and Sales Tax Mon, 10 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161385