https://www.taxtmi.com/caselaws?id=422299 The Assam General Sales Tax Act, 1993 empowers authorities appointed under section 3(1) to conduct search and seizure under section 44(3) where tax evasion is suspected. A Superintendent of Taxes was treated as a competent statutory authority, and the fact that he was allegedly not part of a vigilance group did not negate that competence. The challenge did not directly attack his statutory authority under section 3. The text also states that materials recovered in a search may still be used for assessment and consequential recovery if otherwise admissible in law, even where the search is alleged to be irregular. en-us Fri, 06 May 2022 00:00:00 +0530 Mon, 05 Jun 2023 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422299 The Assam General Sales Tax Act, 1993 empowers authorities appointed under section 3(1) to conduct search and seizure under section 44(3) where tax evasion is suspected. A Superintendent of Taxes was treated as a competent statutory authority, and the fact that he was allegedly not part of a vigilance group did not negate that competence. The challenge did not directly attack his statutory authority under section 3. The text also states that materials recovered in a search may still be used for assessment and consequential recovery if otherwise admissible in law, even where the search is alleged to be irregular. Case-Laws VAT and Sales Tax Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422299