https://www.taxtmi.com/caselaws?id=175576 Revenue authorities cannot retain seized money or documents without a valid assessment, an enforceable tax demand, or some other clear statutory authority. The material showed that the earlier criminal proceedings no longer survived, and no subsisting income-tax demand was in force. On that basis, continued retention of the property was unlawful, because the State must have clear authority of law to hold seized assets. The challenge to the direction for return of the property therefore failed. en-us Thu, 11 Dec 1975 00:00:00 +0530 Thu, 26 Nov 2015 18:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175576 Revenue authorities cannot retain seized money or documents without a valid assessment, an enforceable tax demand, or some other clear statutory authority. The material showed that the earlier criminal proceedings no longer survived, and no subsisting income-tax demand was in force. On that basis, continued retention of the property was unlawful, because the State must have clear authority of law to hold seized assets. The challenge to the direction for return of the property therefore failed. Case-Laws Indian Laws Thu, 11 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175576