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2006 (8) TMI 308 - SC - VAT and Sales TaxSituational change how far could give rise to a new interpretation of a statutory provision - Held that:- Although we are of the opinion that fulfilment of the conditions laid down in the proviso contained in clause (b) of sub-section (3) of section 14 of the Act is imperative in character, the authorities may take recourse to the aforementioned procedure in respect of seizure of a hard disk. It is necessary to explain the legal position so that the complications arising out of seizure of hard disk may be avoided in future.
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