https://www.taxtmi.com/caselaws?id=39888 Inspection powers under a sales tax law may extend to search of business premises and seizure of accounts or goods where the statutory language links inspection with access to the premises, but that construction does not justify entry into purely residential accommodation without a magistrate's warrant. A seizure and confiscation provision must also fit the Act's charging and recovery scheme; if a proviso is inconsistent with that scheme and inseverable, the provision fails. Procedural safeguards, including recorded reasons, receipts, limits on retention and higher approval for further retention, are relevant to whether search and seizure restrictions are reasonable under Articles 19(5) and 19(6). en-us Wed, 09 Aug 1967 00:00:00 +0530 Sat, 06 Jun 2015 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39888 Inspection powers under a sales tax law may extend to search of business premises and seizure of accounts or goods where the statutory language links inspection with access to the premises, but that construction does not justify entry into purely residential accommodation without a magistrate's warrant. A seizure and confiscation provision must also fit the Act's charging and recovery scheme; if a proviso is inconsistent with that scheme and inseverable, the provision fails. Procedural safeguards, including recorded reasons, receipts, limits on retention and higher approval for further retention, are relevant to whether search and seizure restrictions are reasonable under Articles 19(5) and 19(6). Case-Laws Income Tax Wed, 09 Aug 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39888