1965 (3) TMI 61 - HC - VAT and Sales Tax

Summary

The judgment by the Madras High Court stated that documents seized illegally can still be used as evidence in assessments if they are relevant. The Court emphasized that admissibility of evidence depends on relevancy, not on how it was obtained. The Court cited a case to support this principle. The judgment concluded that assessment orders were valid even if based on illegally seized documents. The petitions to quash the assessment orders were dismissed.