https://www.taxtmi.com/caselaws?id=162820 A tax tribunal may examine actions taken under the sales tax enactment, including investigation for evasion, assessment and penalty, but it has no jurisdiction over FIR-linked criminal investigation or offences triable under the Code of Criminal Procedure and the Indian Penal Code. Once the matter enters the criminal process, police investigation must proceed under the criminal procedure law. Retention of seized books and documents beyond the permissible period is unlawful without a valid extension order or other lawful basis, and the records must be returned. The search and seizure itself was not shown on the stated facts to be illegal. en-us Mon, 10 Jul 2006 00:00:00 +0530 Fri, 14 Mar 2014 17:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162820 A tax tribunal may examine actions taken under the sales tax enactment, including investigation for evasion, assessment and penalty, but it has no jurisdiction over FIR-linked criminal investigation or offences triable under the Code of Criminal Procedure and the Indian Penal Code. Once the matter enters the criminal process, police investigation must proceed under the criminal procedure law. Retention of seized books and documents beyond the permissible period is unlawful without a valid extension order or other lawful basis, and the records must be returned. The search and seizure itself was not shown on the stated facts to be illegal. Case-Laws VAT and Sales Tax Mon, 10 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162820