1990 (5) TMI 217

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..... West Bengal. The seizure was made on January 8, 1988 by the Commercial Tax Officer, Dalkhola Check-Post on the ground stated in the seizure receipt vide annexure "H" to the revision application. The Commercial Tax Officer imposed a penalty of Rs. 37,500. The applicant moved an appeal and prayed for release of the goods whereupon there was an order for release of the goods on condition of the appl .....

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..... ercial Tax Officer. In view of the order of delegation of powers dated July 24, 1987, the Commercial Tax Officer was not a duly authorised officer to effect the seizure and impose a penalty on January 8, 1988. 3.. Mr. P.K. Chakraborty, appearing on behalf of the respondents, complained that the applicant did not raise this objection in the main application and hence the respondents could not fil .....

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