https://www.taxtmi.com/caselaws?id=263692 Failure to furnish a correct and complete declaration at a check post is described as attracting a statutory presumption of tax evasion, authorising seizure of the goods and vehicle and imposition of penalty under the Bihar Value Added Tax framework. The commentary also states that the corresponding deterrent and machinery provisions, including the amended rule and related notifications, were treated as constitutionally valid as ancillary to the taxing power, with challenges under Articles 301, 303 and 304(b) rejected. It further notes that notification publication in the Official Gazette was required for effectiveness, but the absence of timely publication did not affect the impugned enforcement action. en-us Tue, 15 Jul 2014 00:00:00 +0530 Tue, 20 Oct 2015 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263692 Failure to furnish a correct and complete declaration at a check post is described as attracting a statutory presumption of tax evasion, authorising seizure of the goods and vehicle and imposition of penalty under the Bihar Value Added Tax framework. The commentary also states that the corresponding deterrent and machinery provisions, including the amended rule and related notifications, were treated as constitutionally valid as ancillary to the taxing power, with challenges under Articles 301, 303 and 304(b) rejected. It further notes that notification publication in the Official Gazette was required for effectiveness, but the absence of timely publication did not affect the impugned enforcement action. Case-Laws VAT and Sales Tax Tue, 15 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263692