https://www.taxtmi.com/caselaws?id=395505 Excise authorities under the Assam Excise Act, 2000 may search, seize and initiate proceedings against liquor consignments in transit through Assam where suspicious violations arise during passage through the State. Sections 42 and 43 were described as empowering specially authorised officers to investigate offences and exercise powers analogous to a police officer, including search where appropriate under Section 165 of the CrPC. Transit from one outside State to another did not exclude jurisdiction if the alleged offence occurred within Assam. The material on record and the pending confiscation process were treated as disclosing a prima facie basis for further investigation and proceedings. en-us Wed, 20 May 2020 00:00:00 +0530 Tue, 26 May 2020 13:20:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395505 Excise authorities under the Assam Excise Act, 2000 may search, seize and initiate proceedings against liquor consignments in transit through Assam where suspicious violations arise during passage through the State. Sections 42 and 43 were described as empowering specially authorised officers to investigate offences and exercise powers analogous to a police officer, including search where appropriate under Section 165 of the CrPC. Transit from one outside State to another did not exclude jurisdiction if the alleged offence occurred within Assam. The material on record and the pending confiscation process were treated as disclosing a prima facie basis for further investigation and proceedings. Case-Laws VAT and Sales Tax Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395505