https://www.taxtmi.com/caselaws?id=164980 Section 44(3) of the Assam General Sales Tax Act, 1993 permits seizure of accounts, registers or documents only where the authority has reason to suspect tax evasion and records those reasons in writing before seizure. A notice that merely calls for production of books, or a seizure notice that repeats the statutory language without disclosing an objective basis for suspicion, does not satisfy this safeguard. Later explanations cannot cure the absence of prior recorded reasons. The seizure was therefore invalid for non-compliance with section 44(3), and the assessment founded on that seizure could not be sustained. en-us Thu, 31 Mar 2011 00:00:00 +0530 Tue, 16 Sep 2014 08:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164980 Section 44(3) of the Assam General Sales Tax Act, 1993 permits seizure of accounts, registers or documents only where the authority has reason to suspect tax evasion and records those reasons in writing before seizure. A notice that merely calls for production of books, or a seizure notice that repeats the statutory language without disclosing an objective basis for suspicion, does not satisfy this safeguard. Later explanations cannot cure the absence of prior recorded reasons. The seizure was therefore invalid for non-compliance with section 44(3), and the assessment founded on that seizure could not be sustained. Case-Laws VAT and Sales Tax Thu, 31 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164980