BHATTERS BHATTER AND COMPANY Vs. I C T /BUREAU OF INVESTIGATION
LAWS(ST)-1998-7-1
SALES TAX TRIBUNAL
Decided on July 15,1998

Bhatters Bhatter And Company Appellant
VERSUS
I C T /Bureau Of Investigation Respondents

JUDGEMENT

M.K. Kar Gupta, Technical Member - (1.) THE two cases in RN -178 of 1997 and RN -179 of 1997 are taken up together as the issues involved in these two cases are similar and the incident of search and seizure of books of accounts and documents from the residence of the partners of the two applicant -firms in the two cases relate to the same event which took place on November 1, 1995 at 13, Jatindra Mohan Avenue, Calcutta -700 006.
(2.) THE case of the applicants in RN -178 of 1997 and RN -179 of 1997 is that the applicants are firms registered under the Indian Partnership Act, 1932 and carry on business, inter alia, of reselling gold and silver ornaments. They also sell silver utensils and sometimes purchase old gold and silver ornaments and out of the same make new gold and silver ornaments and silver utensils. The firms are duly registered as dealers under the West Bengal Sales Tax Act, 1994. (a) On November 1, 1995 some persons alleged to be Inspectors of Commercial Taxes, Bureau of Investigation, visited the place of business of the applicant of RN -178 of 1997 at 12B, Russell Street, Calcutta -16. They took out various books of accounts and records, prepared a seizure receipt and handed over the same to Shri Sheo Prakash Bhatter, one of the partners of the firm and informed him that the said books of accounts and records have been seized by them as they had reasons to suspect that the applicant -firm was attempting to evade payment of tax under the 1994 Act. After the seizure list was prepared and handed over to the applicant, they made certain notes in separate papers. But Shri Sheo Prakash Bhatter, to whom the seizure receipt was handed over, was not allowed to read the said papers. (b) On November 1, 1995 some persons alleged to be Inspectors of Commercial Taxes, Bureau of Investigation, visited the business place of the applicant of RN -179 of 1997 at 23A, Kalakar Street, Calcutta -7. They took out various books of accounts and records of the applicant, prepared a seizure receipt and handed over the same to Shri Om Prakash Bhatter, one of the partners of the firm and informed him that the said books of accounts and the records had been seized by them as they had reason to suspect that the applicant was attempting to evade payment of tax under the 1994 Act. After the seizure list was prepared and handed over to the applicant, the said persons made certain notes in separate papers and Shri Om Prakash Bhatter was not allowed to read the said papers.
(3.) ON the same day, i.e., on November 1, 1995, the said persons visited the residence of Shri Sheo Prakash Bhatter, applicant in RN -178 of 1997 and Shri Om Prakash Bhatter, applicant in RN -179 of 1997 and seized various records from their residence situated at 13, Jatindra Mohan Avenue, Calcutta -6. They were seized from the residence on the alleged ground that the applicants were attempting to evade payment of tax under the 1994 Act. The officers forcibly and illegally seized the said records in spite of the protests of Shri Sheo Prakash Bhatter and Shri Om Prakash Bhatter and after preparing the seizure receipt handed over the same to Shri Shiv Kumar Bhatter.;


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