https://www.taxtmi.com/caselaws?id=259957 The court found the search conducted by the Enforcement Wing of the Commercial Tax Department to be legal and within jurisdiction under Regulation 18(2). However, the court ruled that the respondent lacked authority to assess and recover tax from the petitioner as there was no provision for assessment under the Hyderabad Horse Racing and Betting Tax Regulation of 1358 F. The court emphasized the need for legislative amendments to address gaps in the Regulations to prevent revenue leakage. The writ petitions were disposed of without costs. en-us Wed, 01 Apr 2015 00:00:00 +0530 Wed, 28 Oct 2015 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259957 The court found the search conducted by the Enforcement Wing of the Commercial Tax Department to be legal and within jurisdiction under Regulation 18(2). However, the court ruled that the respondent lacked authority to assess and recover tax from the petitioner as there was no provision for assessment under the Hyderabad Horse Racing and Betting Tax Regulation of 1358 F. The court emphasized the need for legislative amendments to address gaps in the Regulations to prevent revenue leakage. The writ petitions were disposed of without costs. Case-Laws Indian Laws Wed, 01 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259957