https://www.taxtmi.com/caselaws?id=163012 Section 16(3) of the Orissa Sales Tax Act and rule 46 require recorded reasons and compliance with the prescribed safeguards before seized books of account can be retained beyond the permitted period. Rule 35, which concerns preservation of assessment records, does not override that specific seizure-and-retention scheme. Continued retention cannot be justified by treating seized books as part of the assessment record when the mandatory requirements for extended retention have not been met. The lawful effect is that the extended retention was invalid, and the books had to be returned, with photocopies retained if needed for departmental records. en-us Wed, 23 Jul 2008 00:00:00 +0530 Mon, 01 Aug 2016 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163012 Section 16(3) of the Orissa Sales Tax Act and rule 46 require recorded reasons and compliance with the prescribed safeguards before seized books of account can be retained beyond the permitted period. Rule 35, which concerns preservation of assessment records, does not override that specific seizure-and-retention scheme. Continued retention cannot be justified by treating seized books as part of the assessment record when the mandatory requirements for extended retention have not been met. The lawful effect is that the extended retention was invalid, and the books had to be returned, with photocopies retained if needed for departmental records. Case-Laws VAT and Sales Tax Wed, 23 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163012