https://www.taxtmi.com/caselaws?id=272569 Sections 22(3), 22(4) and 22(6) of the Rajasthan Sales Tax Act were analysed as anti-evasion provisions with built-in safeguards: recorded reasons for seizure, inquiry in the prescribed manner, hearing before confiscation, and an option to pay in lieu of confiscation. On that basis, the provisions were held to be reasonable and not violative of Articles 14 or 19(1)(f) and (g). However, the seizure notice and the subsequent section 22(6) notice failed to record necessary reasons and did not comply with the statutory conditions, so the seizure, notices, and consequential confiscation action were invalid. en-us Tue, 22 Aug 1967 00:00:00 +0530 Tue, 08 May 2018 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272569 Sections 22(3), 22(4) and 22(6) of the Rajasthan Sales Tax Act were analysed as anti-evasion provisions with built-in safeguards: recorded reasons for seizure, inquiry in the prescribed manner, hearing before confiscation, and an option to pay in lieu of confiscation. On that basis, the provisions were held to be reasonable and not violative of Articles 14 or 19(1)(f) and (g). However, the seizure notice and the subsequent section 22(6) notice failed to record necessary reasons and did not comply with the statutory conditions, so the seizure, notices, and consequential confiscation action were invalid. Case-Laws VAT and Sales Tax Tue, 22 Aug 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272569