2026-VIL-586-RAJ
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VAT High Court Cases

Rajasthan Value Added Tax Act, 2003 - Power of search and seizure of residential premises - sufficiency of material to form belief regarding tax evasion – Petitioners-firms challenged the search and seizure proceedings, contending that the search of residential premises was without jurisdiction as no material suggested that business activities were being conducted from the residence or that books of account were kept there - Whether the assessing authority had sufficient material and reasonable belief to conduct search and seizure proceedings at the residential premises of the proprietors under Section 75 of the Rajasthan VAT Act, 2003 – HELD – The search and seizure proceedings at the residential premises are valid and do not violate Section 75 of the Act of 2003 or Rule 51 of the Rules of 2006. The assessing authority possessed tangible material sufficient to form a reasonable belief regarding possible tax evasion. The material before the authority included a specific complaint detailing alleged tax evasion methods, inquiry reports indicating that the six firms belonged to the same family and were engaged in similar business activities, and the existence of prior proceedings at various legal and administrative forums alleging tax evasion against these firms - While the impugned order did not explicitly record reasons, the respondents produced record from which it was evident that the authorities were aware of these facts. The Section 75(1)(a) and (d) of the RVAT Act do not prohibit search of residential premises provided statutory requirements are satisfied, as the statute permits inspection or survey of "any other place" where it is believed that business is being carried on or accounts are being kept, and permits search where concealment of facts relating to business is suspected. The recovery of business-related documents from the residential premises substantiates the formation of reasonable belief - The respondent authorities are directed to conclude the assessment proceedings on the basis of the survey and search conducted at both the business premises and residential premises of the proprietors. Before concluding the assessment proceedings, the authorities shall provide copies of seized documents to the petitioners and afford them an opportunity of hearing before passing the final assessment order – The writ petition is dismissed
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