https://www.taxtmi.com/caselaws?id=249539 Recorded reasons and material indicating tax evasion were sufficient to satisfy the requirement of a lawful search authorisation. However, the record did not establish that the warrant was shown to the persons in charge at the searched premises, and the search procedure was further vitiated by failure to call independent witnesses and to prepare and serve the contemporaneous receipt when the sealed boxes were taken away. The search and seizure were therefore treated as illegal, although the seized material could still be examined with due caution for determining tax evasion in accordance with law. en-us Fri, 04 Nov 2011 00:00:00 +0530 Wed, 16 Jul 2014 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249539 Recorded reasons and material indicating tax evasion were sufficient to satisfy the requirement of a lawful search authorisation. However, the record did not establish that the warrant was shown to the persons in charge at the searched premises, and the search procedure was further vitiated by failure to call independent witnesses and to prepare and serve the contemporaneous receipt when the sealed boxes were taken away. The search and seizure were therefore treated as illegal, although the seized material could still be examined with due caution for determining tax evasion in accordance with law. Case-Laws VAT and Sales Tax Fri, 04 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249539