https://www.taxtmi.com/caselaws?id=162053 Section 69A was applied to uphold seizure where goods were found in an undisclosed warehouse and the dealer had not furnished prior intimation of the new warehouse as required by section 97. The absence of an express time-limit in section 97 did not excuse keeping goods in the warehouse before notifying the authority, and the belated letter was treated as unreliable on the facts found. As both statutory conditions for the presumption were satisfied, the dealer could not displace the presumption of contravention under section 68 or obtain relief under section 97(bb). The seizure and sealing of the godown were therefore upheld. en-us Wed, 15 Sep 2004 00:00:00 +0530 Fri, 14 Feb 2014 18:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162053 Section 69A was applied to uphold seizure where goods were found in an undisclosed warehouse and the dealer had not furnished prior intimation of the new warehouse as required by section 97. The absence of an express time-limit in section 97 did not excuse keeping goods in the warehouse before notifying the authority, and the belated letter was treated as unreliable on the facts found. As both statutory conditions for the presumption were satisfied, the dealer could not displace the presumption of contravention under section 68 or obtain relief under section 97(bb). The seizure and sealing of the godown were therefore upheld. Case-Laws VAT and Sales Tax Wed, 15 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162053