https://www.taxtmi.com/caselaws?id=165394 Retention of seized books and documents beyond 120 days under section 44(3) of the Assam General Sales Tax Act, 1993 was held capable of validation by approval obtained after the period expired, because the provision required recorded reasons and approval but did not expressly insist on prior approval or prohibit continued retention meanwhile. The absence of negative wording, unlike the Income-tax Act provision cited for comparison, meant no additional restriction could be read into the taxing statute. On that basis, the seizure and continued retention were not illegal, and the notice calling for production of accounts remained valid because it was based on lawfully retained material. en-us Tue, 30 Sep 2008 00:00:00 +0530 Thu, 27 Nov 2014 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165394 Retention of seized books and documents beyond 120 days under section 44(3) of the Assam General Sales Tax Act, 1993 was held capable of validation by approval obtained after the period expired, because the provision required recorded reasons and approval but did not expressly insist on prior approval or prohibit continued retention meanwhile. The absence of negative wording, unlike the Income-tax Act provision cited for comparison, meant no additional restriction could be read into the taxing statute. On that basis, the seizure and continued retention were not illegal, and the notice calling for production of accounts remained valid because it was based on lawfully retained material. Case-Laws VAT and Sales Tax Tue, 30 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165394