https://www.taxtmi.com/caselaws?id=192724 Seizure of goods under the U.P. Trade Tax Act could not be sustained merely because prior e-mail intimation under a departmental circular had not been sent. The High Court held that the statutory power of seizure required material creating a reasoned belief that the goods were not traceable to a bona fide dealer or were not properly accounted for in books and records; a circular could regulate checking procedure, but could not replace the statutory precondition or override the Act. As there was no finding that the challans were not entered in the accounts and no positive material supporting seizure, the seizure order and the Tribunal's affirmation were set aside and release of the goods was directed. en-us Thu, 02 Aug 2007 00:00:00 +0530 Wed, 14 Jun 2017 18:09:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192724 Seizure of goods under the U.P. Trade Tax Act could not be sustained merely because prior e-mail intimation under a departmental circular had not been sent. The High Court held that the statutory power of seizure required material creating a reasoned belief that the goods were not traceable to a bona fide dealer or were not properly accounted for in books and records; a circular could regulate checking procedure, but could not replace the statutory precondition or override the Act. As there was no finding that the challans were not entered in the accounts and no positive material supporting seizure, the seizure order and the Tribunal's affirmation were set aside and release of the goods was directed. Case-Laws VAT and Sales Tax Thu, 02 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192724