9911796707
TMI Blog1994 (4) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... its that the name of the applicant No. 1 company has been changed with effect from December 20, 1993 as Philips India Limited. He files a printed letter of the company to that effect. Let the printed letter be kept with the record. The change of name be recorded. The cause title of the writ application and the register be accordingly amended. This is a writ petition under article 226 of the Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me, upon the applicant's furnishing bank guarantee for Rs. 70,000 to the satisfaction of the respondent No. 5 within three weeks. Respondents were given the liberty to proceed with the impugned proceedings, but they were directed not to pass any final order until further orders. It is submitted before us on behalf of the applicants that the bank guarantee was duly furnished and it has been renew ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d his various powers did not envisage that an Inspector of Commercial Taxes could effect seizure. Dr. Pal, produces the order of delegation which shows that Assistant Commissioner was the competent authority at that time to effect seizure. Moreover, he relies on a decision of this Tribunal in the case of Narayan Prasad Agarwal v. C.T.O. reported in [1991] 81 STC 311. In that case it was held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quashed. In the result, the application is allowed. The impugned seizures dated November 12, 1987 under seizure cases Nos. 363, 364 and 365(54)/CCP-Midnapur of 1987-88 under the West Bengal Sales Tax Act, 1954, are quashed. The notices for imposition of penalty in these seizure cases, all dated November 12, 1987, and final orders, if any, passed in this penalty proceedings, are quashed. Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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