https://www.taxtmi.com/caselaws?id=41415 In tax search and seizure proceedings, the High Court held that a searched person has no right to obtain a copy of the recorded opinion authorising search, because the incorporated criminal procedure operates only to the extent applicable and serves supervisory control. It upheld the initial search authorisation as supported by relevant material and bona fide belief. It quashed the second search and seizure of the video cassette recorders for want of proper factual foundation. It also directed return of seized documents and limited retention of books and machinery to what was reasonably necessary, while upholding the notice issued under section 14. en-us Wed, 03 Aug 1983 00:00:00 +0530 Thu, 03 Jun 2010 10:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41415 In tax search and seizure proceedings, the High Court held that a searched person has no right to obtain a copy of the recorded opinion authorising search, because the incorporated criminal procedure operates only to the extent applicable and serves supervisory control. It upheld the initial search authorisation as supported by relevant material and bona fide belief. It quashed the second search and seizure of the video cassette recorders for want of proper factual foundation. It also directed return of seized documents and limited retention of books and machinery to what was reasonably necessary, while upholding the notice issued under section 14. Case-Laws Customs Wed, 03 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41415