HC penalizes VAT officials for Illegal Search and Seizure

Teleworld Mobiles Pvt. Ltd. Vs. Commissioner Of Trade & Taxes (Delhi High Court) Counsel for the respondents have submitted that illegality of seizure or survey or investigation would not affect admissibility and relevancy of the evidence collected. The said evidence as per the respondent is admissible and decisions in M. Malkani versus State of Maharashtra, (1973) 1 SCC 471 and Pooran Mal versus Director of Inspection (Investigation), New Delhi and Others, (1974) 1 SCC 345 are relied upon. These decisions may partly support the case of the respondents, but we would not like to enter into ...