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2008 (7) TMI 869 - GAUHATI HIGH COURTSeizures of the books of account and goods - Held that:- In the present case, the conditions precedent for assumption of jurisdiction to issue show-cause notice under clause (b) of section 74(5) being non-existent, the impugned notice cannot be sustained. It is hereby held and clarified that the seizure of the goods, in question, was without jurisdiction and must be set aside and, in consequence thereof, the notice to show cause, which stands impugned in the present writ petition, cannot survive and must fail.
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