9911796707
TMI Blog2000 (3) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 11 of the Bengal Amusements Tax Act (5 of 1922) reads as follows: "(1) The Collector or any other officer authorised by the State Government in this behalf may, subject to such conditions as may be prescribed, require any proprietor- (a) to produce before him any accounts, books, records, registers, unsold tickets and counterfoils of sold tickets or other documents relating to any entertainment; (b) to furnish any information relating to any entertainment as may be deemed necessary for the purposes of this Chapter. (2) The Collector or any other officer authorised by the State Government in this behalf may enter any place of entertainment while the entertainment is proceeding, and any place ordinarily used as a place of entertainment at all reasonable times with a view to seeing whether the provisions of this Chapter or any rules made thereunder are being complied with. (3) All accounts, registers, books, records, unsold tickets and counterfoils of sold tickets and other documents relating to any entertainment shall at all reasonable times be open to inspection by the Collector or any other officer authorised by the State Government in this behalf. (4) If the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxes (hereinafter referred to as the Special Officer) and such number of other persons appointed under sub-section (1) of section 3 to assist the Commissioner of Commercial Taxes as the State Government may deem fit to appoint. (3) The Bureau may, on information or of its own motion, or when the State Government so directs, carry out investigation or hold inquiry into any case of alleged or suspected evasion of tax payable under this Act as well as malpractices connected therewith and send a report in respect thereof to the Commissioner. (4) The Bureau may, for the purposes of holding investigation or inquiry referred to in sub-section (3), exercise all the powers referred to in sections 14, 14A and 14B: Provided that the Commissioner may on receipt of a report under sub-section (3), require the Bureau to transfer to him, any accounts, registers or documents relating to the said report seized by the Bureau and on such transfer such accounts, registers or documents shall be retained by him subject to the provisions of subsection (3A) of section 14 of this Act. (5) The Bureau may after a case has been investigated or inquired into by it, by order, assess, reassess, collect o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd from the appointed day, be deemed to have been appointed in the Bureau under this Act and shall continue in office as such till such Special Officer or other person ceases to be appointed in the Bureau. 11.. Therefore, the Bureau of Investigation as was available on the earlier Act was remained under the new Act by virtue of such provision. 12.. The composition and power of the Bureau of Investigation is also given under section 7 of the new Act. It appears from subsection (1) therein that the State Government may constitute a Bureau of Investigation for discharging the functions referred to in subsection (3). Sub-section (3) says the Bureau may, on information or of its own motion, or when the State Government or the Commissioner so directs, carry out investigation or hold inquiry into any case of alleged or suspected evasion of tax as well as malpractices connected therewith and send a report in respect thereof to the Commissioner. Therefore, such Bureau of Investigation as made available under section 7F of the new Act is made for a specific purpose which is available under the West Bengal Sales Tax Act, 1994. The notification dated 20th September, 1985 being annexure B t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court but excluding the Supreme Court of India for adjudication or trial of the disputes or complaints or offences with respect to all matters, levy, assessment, collection and enforcement of any tax under any specified State Act and matters connected therewith or incidental thereto provided that where the matter relates to disposal of the question of constitutional validity of any provision of any specified State Act, matter shall be decided by a Bench constituted of at least three members of which the Chairman shall be one. 16.. Section 14 of the Act excludes the jurisdiction of the High Court along with others leaving aside the jurisdiction of the Supreme Court wherein section 15 of such Act refers to transfer of all matters including appeals in respect of levy, assessment, collection and enforcement of tax and matters connected therewith or incidental thereto pending before the High Court. Subsequently, by an amendment appellate power to the High Court is given. It is apparent from the allocation of business of this Court that such appeal is being heard by a division Bench of this Court. Therefore, hearing of the single Bench of this Court in respect of such matter was curt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue in respect of Bengal Amusements Tax Act, 1922 to refer the matter to the Tribunal formed by the State following the L. Chandra Kumar's case [1997] 105 STC 618 (SC); AIR 1997 SC 1125; 1997 (1) Cal HN 73 as referred above. 23.. It is to be remembered that factually the challenge is seizure of the authority not backed by any law. Therefore, if this Court is prima facie satisfied in respect of the same that the process of seizure is made without any basis of foundation of law itself then the same cannot be turned down merely by saying that by virtue of article 323B the concerned Tribunal has jurisdiction alone because the Tribunal is made admittedly for the purpose of levy, assessment, collection and enforcement of tax. Save and except, sub-clause (2)(a) under article 323B, i.e., in respect of levy, assessment, collection and enforcement of any tax, the Tribunal in no way concerned in respect of the matters. If at all the search and seizure is declared as proceeded rightly and if at all ultimately tax become payable on the basis of such declaration of the Tribunal, if at all formed, can interfere but Tribunal suo motu cannot assume its jurisdiction. Therefore, court has to go by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernment. Therefore, the seizure, if any, without such sanction is also bad in accordance with law and if any of the officer exceeded the jurisdiction by doing so without prior sanction from the State Government and lodged an FIR by putting the matter before the learned Magistrate and subsequently obtain such sanction, such post facto ratification cannot be sustainable. 29.. Fourthly, levy, assessment, collection and enforcement of tax is one part and inspection, search and seizure are other part. It might occur that inspection, search and seizure is made for the purpose of levy, assessment, collection and enforcement of tax. But no such case has been made out in the notice as well as in the seizure list that the same was done for the said purpose. Nowhere a case has been made by the respondents that there is any dispute of tax in respect of the cinema hall. For the purpose of revenue earning, process of embossing has been introduced upon payment of prior advance tax. Therefore, when the prior advance tax has not been disputed inspection, search and seizure, if any, cannot be construed as legal action for the purpose of levy, assessment, collection and enforcement of any tax. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
