https://www.taxtmi.com/caselaws?id=190464 After issuance of notice under Section 13-A of the Trade Tax Act, seizure and a security demand are justified only if the facts support further action; on the facts recorded, the Tribunal found the dealer bona fide and the documents in order, so the seizure and consequential security demand were not sustained. The revisional court declined to disturb that conclusion and treated the challenge as meritless. It was further clarified that any observation at this stage would not bind regular assessment proceedings, and the Assessing Authority would remain free to decide the matter independently in accordance with law. en-us Tue, 03 Aug 1999 00:00:00 +0530 Thu, 16 Feb 2017 17:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190464 After issuance of notice under Section 13-A of the Trade Tax Act, seizure and a security demand are justified only if the facts support further action; on the facts recorded, the Tribunal found the dealer bona fide and the documents in order, so the seizure and consequential security demand were not sustained. The revisional court declined to disturb that conclusion and treated the challenge as meritless. It was further clarified that any observation at this stage would not bind regular assessment proceedings, and the Assessing Authority would remain free to decide the matter independently in accordance with law. Case-Laws VAT and Sales Tax Tue, 03 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190464