9911796707
TMI Blog1964 (6) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of article 323B. It challenges the seizure of books of account and records made on March 23, 1994 by respondent No. 2, Commercial Tax Officer, Barasat Charge. The applicant is a registered dealer under the Bengal Finance (Sales Tax) Act, 1941 and is a manufacturer and seller of bricks. He carries on his business under the name and style of M/s. Mahalaxmi Brick Manufacturing at village-Beraberia, District 24-Parganas (North). We do not summarise the cases of the parties as stated in the main application and affidavit-in-opposition, because the relevant facts will appear from discussions of the points urged. The first point urged by Mr. Bhattacharjee on behalf of the applicant is that no reasons were recorded prior to the seizure, as requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngal Sales Tax Rules was not complied with. Neither in the seizure receipt nor in the recorded reasons there is any mention that either there was any witness to the seizure or any explanation was given to the effect that no witness was available in spite of attempt made therefor. Mr. Bhattacharjee has drawn our attention to paragraph 14 of the affidavit-in-opposition where the case of the respondents is that the provisions of section 100(4) of the Code of Criminal Procedure is neither mandatory nor obligatory, though in terms of provisions of the 1941 Act, efforts should be made to comply with the said provisions, where it is applicable. The further case of the respondents is that no witness was available and therefore, the provisions could ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e will be simply no compliance at all. Rule 70A is there for being complied with. Therefore, there should be attempt in every case to secure some witness for every seizure, but there may also be cases where no witness is available. The fact that no witness was available in the case of a particular seizure, must appear from the contemporaneous records of the seizure which is, in the instant case, the seizure receipt. But we do not suggest that merely the fact that there is an explanation in a seizure receipt that no witness was found, will at once discharge the obligation of compliance of rule 70A. It *Reported as Khinw Karan Doshi v. Rabindra Nath Biswas, C.T.O. [1994] 94 STC 298 (WBTT). will depend on the facts and circumstances of each ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the affidavit-in-opposition where it has been stated by the respondent that upon receipt of certain information that the applicant was attempting to evade payment of huge amount of sales tax, his place of business was visited by the Commercial Tax Officer for an inquiry. Mr. Bhattacharjee, has, therefore, argued that there was no reason at all to believe that the applicant was attempting to evade sales tax. The Commercial Tax Officer had gone there for a different purpose, namely, in connection with collection drive. Mr. Majumdar, appearing for the respondents, however, argued that the Commercial Tax Officer came to the conclusion that the applicant was attempting to evade tax, from the fact that he failed to produce books of account and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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