https://www.taxtmi.com/caselaws?id=196254 Statutory inspection under the Rajasthan Sales Tax Act differs from search and seizure: once authorities move to discover and seize incriminating material on suspicion of evasion, the search procedure under the Code of Criminal Procedure applies, and the absence of a search warrant and independent witnesses rendered the seizure invalid. Retention of seized books beyond the prescribed period also required a reasoned, timely order by the Commissioner; in its absence, continued custody was illegal. By contrast, the file transfer under Rule 52(1) was sustained because notices were issued and an opportunity to object was given. The writ succeeded only to the extent of return of the seized records, while the assessment and transfer order were not quashed. en-us Thu, 24 Sep 1992 00:00:00 +0530 Thu, 23 Nov 2017 12:25:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196254 Statutory inspection under the Rajasthan Sales Tax Act differs from search and seizure: once authorities move to discover and seize incriminating material on suspicion of evasion, the search procedure under the Code of Criminal Procedure applies, and the absence of a search warrant and independent witnesses rendered the seizure invalid. Retention of seized books beyond the prescribed period also required a reasoned, timely order by the Commissioner; in its absence, continued custody was illegal. By contrast, the file transfer under Rule 52(1) was sustained because notices were issued and an opportunity to object was given. The writ succeeded only to the extent of return of the seized records, while the assessment and transfer order were not quashed. Case-Laws VAT and Sales Tax Thu, 24 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196254