https://www.taxtmi.com/caselaws?id=161555 Section 14(3) of the Punjab General Sales Tax Act required seized books and documents to be returned within the prescribed periods after examination or copying, on the dealer giving a receipt. The materials in question were retained well beyond those limits, and the record did not show that the petitioner was asked to take them back against receipt. Later notices relating to completion of proceedings did not cure the statutory breach. The continued retention was therefore contrary to the mandatory return requirement, and a writ of mandamus was warranted for immediate return of the seized books, accounts, documents and computer parts. en-us Tue, 21 Oct 2003 00:00:00 +0530 Fri, 31 Jan 2014 16:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161555 Section 14(3) of the Punjab General Sales Tax Act required seized books and documents to be returned within the prescribed periods after examination or copying, on the dealer giving a receipt. The materials in question were retained well beyond those limits, and the record did not show that the petitioner was asked to take them back against receipt. Later notices relating to completion of proceedings did not cure the statutory breach. The continued retention was therefore contrary to the mandatory return requirement, and a writ of mandamus was warranted for immediate return of the seized books, accounts, documents and computer parts. Case-Laws VAT and Sales Tax Tue, 21 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161555