P.K.Mukherjee, J. - (1.) This writ petition was moved on behalf of petitioners M/s. Positive Commercial Co. Ltd. & Anr., challenging, inter alia, the seizure made by the Respondents and imposition of penalty of Rs. 97,000/- in a proceeding under section 7(2) of the West Bengal Sales Tax Act 1954 (hereinafter referred to as the said Act) by the Commercial Tax Officer, Asansol charge (being Respondent No.3) which is annexure 'C' to the present writ petition.
(2.) The penalty was imposed pursuant to the seizure made on October 22, 1985, by the Inspector of Commercial Taxes, Duburdih Check Post, Duburdih in terms of the show cause notice, whereby the petitioner company was charged for alleged transportation of the "notified commodities' in contravention of the provisions of section 6 of the said Act.
(3.) The short facts of the case are as follows :- The petitioner No.1 is a company incorporated under the Indian Companies Act 1956, having Registered Office at 6A, Saklat Place, Calcutta- 71 and the petitioner company has its branch offices at 40, S. B. Gorai Road, Asansol as well as P-17, Mission Row Extension, Calcutta-13. Petitioner No. 1 company, inter alia, carries on business of purchasing different Television sets from different manufacturers and selling them to its dealers and stockists. The petitioner No.1 company has started its business only from July 17, 1985, for the first time and the petitioner No.2 is one of the Directors and Shareholders of the petitioner No.1 company.;