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TMI Blog2024 (2) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... le Judge has committed a manifest error or law to quash the seizure of books of accounts, etc. of the petitioner. The judgement and order dated 17.02.2016 passed by the learned Single Judge in WP 641 (W) of 2016, cannot be sustained and is hereby set aside - Petition dismissed. - The Hon ble Justice Surya Prakash Kesarwani And The Hon ble Justice Rajarshi Bharadwaj For the Appellants : Mr. Anirban Ray, GP Md. T.M. Siddiqui, AGP Mr. T. Chakraborty Mr. Saptak Sanyal For the Respondent : Mr. Baudhayan Bhattacharyya , Ms. Stuti Bansal , Ms. Rinki Saha ORDER Surya Prakash Kesarwani, J.: 1. Heard Mr. Md. T.M. Siddiqui, learned Additional Government Pleader and Mr. Baudhayan Bhattacharyya, learned counsel for the respondent/writ petitioner. 2. This intra-court appeal has been filed praying to set aside the judgement and order dated 17.02.2016 in WP 641 (W) of 2016 (Saptrishi Infratrade Private Limited Vs. Sales Taxes Officer, Siliguri Range Ors.) passed by the learned Single Judge, whereby the seizure of books of accounts by the Sales Tax Officer, Siliguir Range has been set aside and it has been held that the Sales Tax Officer has no power under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly passed the impugned judgement which does not suffer from any error of law. Discussion and Findings : 5. We have carefully considered the submissions of the learned counsel for the parties and perused the records of the appeal. Before we proceed to consider rival submissions of learned counsel for the parties, it would be appropriate to reproduce the relevant statutory provisions as under : The West Bengal Value Added Tax Act, 2003 Section 3. Commissioner. (1) For carrying out the purposes of this Act, the State Government may appoint a person to be the Commissioner of Sales Tax. (2) The Commissioner appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act. (3) The Commissioner may- (a) withdraw to himself from a Special Commissioner, or an Additional Commissioner, or any person appointed under section 6 any case or matter which the Special Commissioner or the Additional Commissioner or such person is competent to deal with in exercise or performance of the powers or duties specified under subsection (2) of section 4 or sub-section (2) of section 5 or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny tax, or has failed to deposit any tax, as the case may be, he may, for reasons to be recorded in writing, seize such accounts, registers or documents, including those in the form of electronic record, or any computer or electronic media of such dealer or casual dealer or person, as may be necessary, and shall grant such dealer or casual dealer or person, a receipt for such accounts, registers or documents, including those in the form of electronic record, or any computer or electronic media seized by him and shall retain all or any of them only for such period as may be necessary for examination thereof or for prosecution or for any other purpose of this Act: Provided that (a) the Commissioner or the Special Commissioner or the Additional Commissioner shall not retain any of the accounts, registers or documents, including those in the form of electronic record, or any computer or electronic media, seized under this section for a period exceeding one year from the date of the seizure unless he records in writing the reasons therefor, and (b) any person appointed under sub-section (1) of section 6 to assist the Commissioner shall not retain any of the accounts, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 2(m) Sales Tax Officer means the person appointed by that designation by the State Government under sub-section (1) of section 6 to assist the Commissioner; Rule 3. Restrictions and conditions subject to which power to be delegated by Commissioner. (1) The Commissioner shall not delegate any officer appointed to assist him any power, other than those enumerated below in respect of the sections mentioned in column (2), nor shall he delegate any power specified in column (3), to any officer below the rank specified in the corresponding entry in column (4) of the Table below : - Sl. No. Section Description of power Designation of officer (1) (2) (3) (4) 6. We find that Section 3 of the VAT Act confers powers upon the Commissioner. Sub-Section (4) of Section 3, subject to such restrictions and conditions as may be prescribed, empowers the Commissioner to delegate by an order in writing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wers of seizure of accounts of a dealer under Section 67 of the VAT Act. 9. So far as the second limb of sub-Section (2) of Section 6 of the VAT Act is concerned, we find that once a Sales Tax Officer has been duly appointed by the State Government to exercise the powers conferred under Section 67 of the VAT Act, no order of delegation in writing by the Commissioner under sub-Section (4) of Section 3 of the VAT Act is required. 10. Since the Sales Tax Officer, who seized the books of accounts, does not lack power or jurisdiction to seize under Section 67 of the VAT Act, therefore, learned Single Judge has committed a manifest error or law to quash the seizure of books of accounts, etc. of the petitioner. 11. For all the reasons aforestated, the judgement and order dated 17.02.2016 passed by the learned Single Judge in WP 641 (W) of 2016, cannot be sustained and is hereby set aside. The writ petition stands dismissed. 12. In result, the appeal is allowed to the extent indicated above. Connected applications are also disposed of. 13. Urgent Photostat Certified copy of this order, if applied for, be supplied to the parties after complying with all necessary legal formal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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