https://www.taxtmi.com/caselaws?id=162250 Continued retention of seized books of accounts beyond the statutory period under the West Bengal Sales Tax Act, 1994 is invalid unless written sanction is lawfully obtained and the recorded reasons are communicated to the dealer within time; where that communication is absent and the extended period has expired, retention becomes unlawful and release is warranted. Attachment of a dealer's bank account also requires a valid subsisting demand notice and cannot be sustained merely to secure speculative recovery; in the absence of such demand, the attachment lacks legal foundation and must be vacated. en-us Fri, 18 Mar 2005 00:00:00 +0530 Fri, 21 Feb 2014 15:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162250 Continued retention of seized books of accounts beyond the statutory period under the West Bengal Sales Tax Act, 1994 is invalid unless written sanction is lawfully obtained and the recorded reasons are communicated to the dealer within time; where that communication is absent and the extended period has expired, retention becomes unlawful and release is warranted. Attachment of a dealer's bank account also requires a valid subsisting demand notice and cannot be sustained merely to secure speculative recovery; in the absence of such demand, the attachment lacks legal foundation and must be vacated. Case-Laws VAT and Sales Tax Fri, 18 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162250