1994 (9) TMI 321

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..... e heard in full. This is an application under section 8 of the West Bengal Taxation Tribunal Act, 1987 and in reality it is one under article 226 of the Constitution of India challenging seizure of documents from the office of the applicant at 8/1, Middleton Row, Calcutta-73 and from his godown at 53/G/1, Chaulpatty Road, Beliaghata, Calcutta-10 on January 22, 1993 and seizure of further documen .....

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..... records on January 22, 1993 and February 25, 1993 were invalid and directions were issued for return of the same to the applicant. Under interim orders passed by this Tribunal in this case, the godown was unsealed and inventory of the goods found in the godown was made. Directions were given to the respondents to issue road permits and declaration forms in accordance with law. Direction was als .....

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..... rity of the Commissioner for that purpose in terms of rule 71 of the Bengal Sales Tax Rules, 1941. By referring to rule 71, she pointed out that the Commissioner was not given the liberty to delegate the powers under section 14(5) to officer of any rank. But Mr. T.N. De, learned State Representative, submitted that section 14(5) was inserted with effect from October 1, 1982, while rule 71 was ther .....

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..... ction, the officer had jurisdiction all over the State of West Bengal. According to Mr. De, after 1978 amendment the provisions of section 14 and subsequently the provisions of section 14(5) conferred powers not only on the Commissioner but also on any person appointed under section 3(1) to assist him. In other words, according to Mr. De, not only the Commissioner but also the officers appointed t .....

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..... godown. Since the order has been passed in RN-42 of 1994 on August 24, 1994 for return of the seized documents and records on January 22, 1993 and February 25, 1993 no further relief is required for the said seized documents and records. We direct that the sum of Rs. 6,294 deposited as security by the applicant in terms of interim order dated June 8, 1993, shall be adjusted by the respondents agai .....

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