Satya Brata Sinha, J. - (1.) These four writ applications involving common question of law and fact were taken up for hearing together and are being disposed of by this common judgment.
(2.) The petitioner, Commissioner of Commercial Taxes, West Bengal, being aggrieved by the orders dated December 8, 1999, December 16, 1999 and December 17, 1999 passed by the West Bengal Taxation Tribunal has filed these writ applications.
(3.) The fact of the matter, in short, is as follows : On November 24, 1999 four trucks carrying 36,000 kgs. amulya milk powder and 750 kgs. of skimmed milk powder were intercepted at Chichira Check-post and detained by Commercial Tax Officer, Chichira Check-post Under Section 70 of the West Bengal Sales Tax Act, 1994 (hereinafter referred to as "the said Act") on the ground that the officer concerned had reason to believe that the said goods were being transported in contravention thereof. On November 27, 1999 a penalty proceeding was initiated by the authorities by issuing an appropriate notice. The transporter however, filed an application for release of the said goods questioning the seizure thereof in terms of Section 8 of the West Bengal Taxation Tribunal Act, 1987, on December 8, 1999, whereupon the learned Tribunal directed that the goods as also the documents be released within 24 hours. According to Mr. Ghosh, the said order had been passed without asking the petitioner herein to file an affidavit in support of his case and/or without giving an opportunity of hearing. On the said date, however, the matter was disposed of finally. Allegedly, in the evening of December 8, 1999, in response to a fax message sent by the Commissioner of Commercial Taxes to the Commissioner of Sales Tax, Government of Gujarat, with a copy to the Gujarat Trading Company, who was the alleged consignor, it was reported by one Gujarat Industrial Corporation, whose fax number and the fax number of Gujarat Trading Company are the same, that the latter had no concern with the goods in question.;