M/S. ANIL SUGAR CANDY WORKS VS STATE OF RAJ. AND ORS
- Court
- Rajasthan High Court
- Bench
- Jodhpur
- Date
- 5 May 2026
- Citation / case number
- CW / 12887 / 2012
Summary
The petitioners sought quashing of the search and seizure of their business and residential premises u/Sec 75 of the Rajasthan Value Added Tax Act, 2003, alleging no sufficient basis. HELD- Residential premises may be searched where tangible material creates reasonable belief of tax evasion or concealment of business records. Here, the complaint, inquiry reports, common ownership, similar businesses and prior tax proceedings furnished such basis; search upheld and petitions dismissed.
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