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2019 (11) TMI 1586 - HC - VAT and Sales TaxReview of order - alleged unauthorised audit conducted at the petitioners' business - usage of illegally seized documents - Search proceedings - HELD THAT:- In the case of The Joint Commercial Tax Officer, Central Intelligence Wing, Board of Revenue (C.T.) Madras vs. Purushotham Rungta, [1976 (2) TMI 171 - MADRAS HIGH COURT] a Division Bench of this Court considered the usage of illegally seized documents ordering them to be returned and permitting photostat copies to be retained in a sealed cover pending further directions. Referring to the provisions of the Evidence Act, the Court states that there is nothing contained therein which inhibits the use of illegally seized documents. The prohibition sought for cannot be granted - Petition dismissed.
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