TMI BlogSearch and Seizure - failure in filing regular monthly returns/statements - consignment of taxable goods...Search and Seizure - failure in filing regular monthly returns/statements - consignment of taxable goods transported by it - The respondent no. 5 is a competent officer as prescribed under section 3 of the Act and no challenge to the authority or power of the officers empowered under section 3 of the Act have been made by the petitioner. The only ground of the challenge is that the respondent no. 5 was not a member of the vigilance group or wing on the date when the search and seizure was made -..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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