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TMI Blog2002 (5) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... ealed the godown of the petitioner without any intimation. A notice was pasted on the entrance of the godown with the direction upon the petitioner to call on respondent No. 1 on May 28, 2001 at 11 a.m. The petitioner accordingly called on the respondent No. 1 and produced the books of accounts including the stock held till May 25, 2001. On verification of the stock, though no illegality or irregularity was noticed, still the godown was not unsealed. On June 6, 2001, the godown ultimately was unsealed and poppy seeds weighing about 24,275 kgs. were seized from the petitioner and he was also made custodian of the seized goods by executing a bond. No reason whatsoever was assigned for the seizure of the goods. Moreover, the petitioner's signa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invalid is liable to be set aside. 6.. On behalf of the respondents affidavit-in-opposition has been filed denying all the material allegations made out in the application contending, inter alia, that the transporter actually denied the alleged story of transportation of poppy seeds. The truck numbers given in the document were also false. The goods, therefore, were seized since those were not being transported supported by valid documents in accordance with the provisions of the West Bengal Sales Tax Act, 1994. The seizure, therefore, was made in accordance with law and the application should be dismissed sustaining the order of seizure. 7.. The points for consideration, therefore, are: (1) If the seizure of poppy seeds made on June ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ransaction in between the petitioner and Gopal Co., for total quantity of poppy seeds purchased under bill No. BI dated December 15, 2000 and bill No. 3 dated May 4, 2001 which is 23,075 kgs. It is, therefore, to be considered whether seizure of 23,075 kgs. of poppy seeds if, was made in accordance with law. 10.. Relying on the decision reported in [1977] 39 STC 333 of the Calcutta High Court in a case of State of West Bengal v. Oriental Rubber Works, it is argued on behalf of the petitioner that search of any godown can only be made if there is bona fide suspicion that the dealer is evading or attempting to evade payment of taxes. The search in the instant case, since was made arbitrarily without any bona fide suspicion, it is illegal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an opinion that for the purpose of detection or prevention of such evasion of payment of taxes it would be necessary to seize material, accounts, registers or documents from the dealer. Such a conclusion follows from the scheme of section itself. It was also held that there must be a conscious application of mind by the authority authorised to search in considering that aspect before he proceeds to make a search. Unless he has a suspicion and unless he satisfies himself about the necessity for search he cannot conduct search. The provision was never meant as an instrument for holding roving enquiries or fishing out evidence irrespective of any suspicion of evasion of payment of any taxes. 13.. The aforesaid finding was made while consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... W.B.03/3942 and came to know that the vehicle was lying in the garage since 25/26th November, 2000. The owner categorically denied that on December 15, 2000 the vehicle No. WB 03/3942 was hired for carrying poppy seeds. The vehicle till the date of enquiry, i.e., May 23, 2001 was lying in the garage as reported by the owner. The godown admittedly as we find, was sealed on May 25, 2001. Therefore, it cannot be said that without any sufficient reason the godown of the petitioner was sealed arbitrarily and illegally since there was bona fide reason to believe that there was no transportation. We, accordingly hold that the provisions of section 67 of the Act, 1994 were properly complied with. 15.. On June 3, 2001 when the godown was lying sea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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