TMI BlogSurvey proceedings - documents impounded under Section 131(3) - there is no provision under the Act to...Survey proceedings - documents impounded under Section 131(3) - there is no provision under the Act to retain the documents of title as security for any tax liability that may arise in the future. In the absence of any such statutory provision, the respondents cannot retain documents of title impounded/seized by them under Section 131(3) of the Act - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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